Audit, Accountability and An Auditor's Ethical Dilemma: A Case Study of HIH Insurance

Mak, Tina and Cooper, Kathie and Deo, Hemant and Funnell, Warwick N. (2005) Audit, Accountability and An Auditor's Ethical Dilemma: A Case Study of HIH Insurance. Asian Review of Accounting, 13 (2). pp. 18-35. ISSN 1321-7348. (The full text of this publication is not available from this repository)

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Official URL
http://dx.doi.org/10.1108/eb060785

Abstract

The auditing profession has been an important feature of industrialized economies for many years. The manner in which the auditing profession is regulated in the insurance industry, therefore, is worthy of investigation in light of the recent collapse of Heath International Holdings (HIH) which is currently recorded as the biggest corporate collapse in Australia's history. Two questions remain: did the HIH auditors carry out the work ethically and responsibly? Did the regulators fulfill their responsible roles? Among all factors that have led to the collapse of HIH, that of the auditor's role and the auditing profession's ethics has assumed particular importance.

Item Type: Article
Uncontrolled keywords: assurance framework, auditor, corporate collapse
Subjects: H Social Sciences
Divisions: Faculties > Social Sciences > Kent Business School
Depositing User: Warwick Funnell
Date Deposited: 01 Oct 2008 12:18
Last Modified: 19 May 2014 15:33
Resource URI: http://kar.kent.ac.uk/id/eprint/5838 (The current URI for this page, for reference purposes)
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