Why most audit ethics courses don't work
Article first published online: 23 APR 2012
© 2012 Wiley Periodicals, Inc.
Journal of Corporate Accounting & Finance
Volume 23, Issue 4, pages 23–29, May/June 2012
How to Cite
Goldberg, S. R. and Centers, D. P. (2012), Why most audit ethics courses don't work. J. Corp. Acct. Fin., 23: 23–29. doi: 10.1002/jcaf.21767
- Issue published online: 23 APR 2012
- Article first published online: 23 APR 2012
- Cited By
Ethics training and education usually assume that people recognize when they encounter ethical situations—and that a better understanding of ethics results in better ethical decisions. But these assumptions are false! Instead, the authors suggest other approaches to improve ethical decision making by auditors. And although this article focuses on auditing, it also applies to other business and nonbusiness situations. © 2012 Wiley Periodicals, Inc.