Journal articles: 'Social auditing'

1

Davenport, Kim. "Social auditing." Proceedings of the International Association for Business and Society 8 (1997): 385–96. http://dx.doi.org/10.5840/iabsproc1997838.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Percy-Smith, Janie. "Auditing Social Needs." Policy & Politics 20, no. 1 (January 1, 1992): 29–34. http://dx.doi.org/10.1332/030557392782454114.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Davenport, Kim. "Social Auditing Teaching Packet." Proceedings of the International Association for Business and Society 10 (1999): 955–64. http://dx.doi.org/10.5840/iabsproc19991087.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Merrett, C. R. "Community profiling: Auditing social needs." Health & Place 2, no. 1 (March 1996): 65–66. http://dx.doi.org/10.1016/s1353-8292(96)90019-2.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Henriques, Adrian. "Civil society and social auditing." Business Ethics: A European Review 10, no. 1 (January 2001): 40–44. http://dx.doi.org/10.1111/1467-8608.00210.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Kennedy, Michael. "COMMUNITY PROFILING: AUDITING SOCIAL NEEDS." Criminal Behaviour and Mental Health 5, no. 3 (September 1995): 249–50. http://dx.doi.org/10.1002/cbm.1995.5.3.249.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Hernandez, Frank, and Joanne Marshall. "Auditing Inequity." Education and Urban Society 49, no. 2 (July 27, 2016): 203–28. http://dx.doi.org/10.1177/0013124516630598.

Full text

Abstract:

While much has been written about preparing educational leaders to lead for social justice, much less has been written about how to do so. This study is one of the first to analyze the reflections and written assignments of aspiring administrators to determine what they are currently thinking about poverty, race/ethnicity, and social justice leadership and how that thinking is shaped throughout one course. Results indicate that students were variable in their individual reflections, but that assignments, which required them to analyze the inequities in their schools and develop an implementation plan, led all of these aspiring administrators to seek to redress those inequities. The article discusses implications for other programs, which prepare educational leaders.

APA, Harvard, Vancouver, ISO, and other styles

8

Pini, Fabrizio M., and Carlo Savazzi. "Social Auditing as a Competitive Tool." Proceedings of the International Association for Business and Society 7 (1996): 569–79. http://dx.doi.org/10.5840/iabsproc1996754.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Talbot, Alan. "Enhancing the Social Relevance of Auditing." Managerial Auditing Journal 1, no. 1 (January 1986): 3–8. http://dx.doi.org/10.1108/eb002791.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Kurihama, Ryuuichiro. "Role for auditing in corporate social responsibility and corporate governance: under new corporate view." Corporate Ownership and Control 5, no. 1 (2007): 109–19. http://dx.doi.org/10.22495/cocv5i1p9.

Full text

Abstract:

Auditing plays a key role in Corporate Social Responsibility (CSR) and corporate governance. Auditing is essential to corporations and society because it is a medium to build a good relationship between corporations and stakeholders. However, a role for auditing in CSR and corporate governance has not been adequately discussed under new corporate view. This paper clarifies the relationship between CSR, corporate governance and auditing, and reexamines a role for auditing in CSR and corporate governance through the discussion of the relationship between corporations and society as recently brought up concerning CSR. This is necessary in order to think the view of how corporations and auditing should be toward rebuilding public trust

APA, Harvard, Vancouver, ISO, and other styles

11

Khan, Tehmina. "The initiation of environmental auditing in the United States." Managerial Auditing Journal 32, no. 8 (September 4, 2017): 810–26. http://dx.doi.org/10.1108/maj-06-2016-1393.

Full text

Abstract:

Purpose The main purpose in this article is to highlight civil society activism that resulted in the inception of environmental auditing in the United States in the 1970s. The General Motors (GM) campaign which is discussed in this article led towards major institutional changes for the implementation of corporate social responsibility (environmental) reporting originally referred to as social (environmental) auditing. The Securities and Exchange Commission’s (SEC) role and actions are analysed in detail in order to highlight the direction of this Federal Agency in relation to the implementation of social (environmental) auditing. Design/methodology/approach A detailed analysis of literature from the early 1970s is undertaken in order to identify the inception of environmental auditing and the types of environmental auditing as social auditing in its early stages. The case of the GM campaign is analysed in order to highlight the forms of historical institutionalism relevant to the critical stage of exogenous influences on companies to undertake social (environmental) auditing. Findings It is found that in the early 1970s companies resisted the incorporation of corporate social responsibility initiatives and actions as part of their agendas. Environmental Auditing as a type of social auditing at that time referred to corporate social responsibility disclosures that included environmental disclosures. Due to public pressure and civil society activism companies had to adopt and undertake social (environmental) auditing. The initial stages of environmental disclosures included reporting on environmental expenses and liabilities of the companies. The SEC imposed minimal disclosure requirements for environmental auditing, which were nevertheless adequate to undertake action against companies found to be providing misleading environmental information in their publicly available disclosures. The 1970s served as a critical juncture for the inception and development of mandatory and voluntary environmental reporting (auditing) in the United States. Originality/value This is an original research article.

APA, Harvard, Vancouver, ISO, and other styles

12

Gunawan, Vania Pradipta, and Retno Yuliati. "APLIKASI MODEL SOCIAL COGNITIVE CAREER THEORY UNTUK MEMPREDIKSI NIAT MAHASISWA BEKERJA SEBAGAI AKUNTAN PUBLIK." Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi 11, no. 1 (May 31, 2019): 35. http://dx.doi.org/10.35313/ekspansi.v11i1.1203.

Full text

Abstract:

Abstract: The purpose of this research is to examine thesocial cognitive career theory (SCCT) model (Lent, Brown, & Hackett, 1994) which is composed of self efficacy and outcome expectation to predict university students’ intention to work as public accountant. To our best knowledge, this is the first research to examine SCCT model in accounting field; which is done prior and after the respondents take auditing course in university. Data from 234 respondents prior to taking auditing course and 215 respondents after taking auditing course from three universities in Jabodetabek area were taken and analysed using Structural Equation Modeling (SEM). It can be inferred that: (a) the correlation between self-efficacy and university students’ intention to be public accountant is stronger after taking auditing course; (b) the correlation outcome expectation and intention to work as public accountant is not significant both prior to and after taking auditing course;(c) the correlation between self-efficacy and outcome expectation is significant only on respondents after taking auditing course. The limitations in this research are the data was taken prior to and after taking Auditing 1 course (prior to taking Auditing 2) and all respondents are from renowned university in major cities. The result of this research is expected to increase the effectiveness of auditing courses to develop university students’ competence and confidence to achieve their career as public accountant.Keywords:social cognitive career theory, self-efficacy, outcome expectation, public accountant career

APA, Harvard, Vancouver, ISO, and other styles

13

Basalamah, Anies S., and Johnny Jermias. "Social and Environmental Reporting and Auditing in Indonesia: Maintaining Organizational Legitimacy?" Gadjah Mada International Journal of Business 7, no. 1 (January 12, 2005): 109. http://dx.doi.org/10.22146/gamaijb.5565.

Full text

Abstract:

The purpose of this study is to examine social and environmental reporting and auditing practices by companies in Indonesia. Consistent with our prediction, we found that social and environmental reporting and auditing are undertaken by management for strategic reasons, rather than on the basis of any perceived responsibilities. The results indicate that reporting and auditing social and environmental activities increases following threats to the company’s legitimacy and ongoing survival. The results also support our prediction that social and environmental reports vary across companies. This study calls for mandatory reporting and auditing of social and environmental activities through regulations and reinforcements. This mandatory requirement is particularly needed for companies with activities that are considered socially and environmentally sensitive. Furthermore, this study reveals that the social and environmental reporting and auditing are performed by organizations other than accounting profession. We propose that accountants should partake in these activities given the expertise that they could usefully bring to these areas.

APA, Harvard, Vancouver, ISO, and other styles

14

Gao, Simon S., and Jane J. Zhang. "Stakeholder engagement, social auditing and corporate sustainability." Business Process Management Journal 12, no. 6 (November 2006): 722–40. http://dx.doi.org/10.1108/14637150610710891.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

Akkerman, Sanne, Wilfried Admiraal, Mieke Brekelmans, and Heinze Oost. "Auditing Quality of Research in Social Sciences." Quality & Quantity 42, no. 2 (September 15, 2006): 257–74. http://dx.doi.org/10.1007/s11135-006-9044-4.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Feess, Eberhard, and Christoph Schumacher. "Why costless auditing may reduce social welfare." Economics Letters 90, no. 3 (March 2006): 407–11. http://dx.doi.org/10.1016/j.econlet.2005.10.001.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Viñals, Carmen Ruiz, and Carmen Parra Rodríguez. "Social Auditing - A Tool for the Social Economy in Spain." Olsztyn Economic Journal 5, no. 2 (December 1, 2010): 209–28. http://dx.doi.org/10.2478/v10021-010-0017-z.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Mahdavi, Gholamhossein, and Abbas Ali Daryaei. "Factors affecting the audit process and social theories." Corporate Governance: The International Journal of Business in Society 17, no. 4 (August 7, 2017): 770–86. http://dx.doi.org/10.1108/cg-04-2016-0079.

Full text

Abstract:

Purpose The purpose of this paper is to apply the concept of social theories to explain auditors’ attitude toward balance time between marketing activities and auditing responsibilities. Design/methodology/approach Data were collected through a survey, from which a measure of auditor’s view on the importance of marketing was identified and regressed against balance between audit time and marketing activities. In addition, a measure of balanced attitude of auditors toward the time of the audit and marketing activities was identified and regressed against attitude toward the importance of corporate governance mechanisms. Findings The results obtained from the hypothesis test indicated that the audit fee can be a decisive factor in the status of auditors to carry out their function in the social structure which is limited to the stakeholders. The balance time between auditing and marketing is of the same importance to all auditors. Furthermore, entrepreneur auditors find the present corporate governance good for the prosperity and creativity of the forces within the auditing firms. As a result, entrepreneur auditors are very effective in corporate governance mechanisms. Originality/value The most significant contribution of the present study is the development of auditing literature to better understand and analyze the behavior of auditors.

APA, Harvard, Vancouver, ISO, and other styles

19

Filios, Vassilios P. "Social process auditing: A survey and some suggestions." Journal of Business Ethics 4, no. 6 (December 1985): 477–85. http://dx.doi.org/10.1007/bf00382610.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Friesen, Lana. "The social welfare implications of industry self-auditing." Journal of Environmental Economics and Management 51, no. 3 (May 2006): 280–94. http://dx.doi.org/10.1016/j.jeem.2005.08.002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Shavardova, Elena Yu, and Olga V. Yarmak. "Social Specific Image: Format of Methodology and Auditing." IZVESTIYA VUZOV SEVERO-KAVKAZSKII REGION SOCIAL SCIENCE, no. 1 (209) (March 30, 2021): 26–34. http://dx.doi.org/10.18522/2687-0770-2021-1-26-34.

Full text

Abstract:

The modern period of demand for image-logical knowledge allows raising questions not only about image-enlightenment and image-education, when information and telecommunication technologies become the determining factors in the development of society, but also about the peculiarities of teaching image-logical knowledge in higher educational institutions. At this stage, there is also the need to introduce the scientific and applied direction of the discipline “Imageologyˮ, as a component of social education, into the system of training specialists for a wide range of professions in the “person-to-personˮ sphere. The article explores a number of innovative approaches to teaching a special educational course “Imageologyˮ for students of humanitarian and social profiles. The article contains an analysis of scientific studies of the main methodological principles, tasks and parameters of the development of imageology as a practice-oriented sociological direction in the context of the training of Masters and specialists, sociologists, psychologists, journalists, advertising and public relations specialists. The authors identified the most important ways and directions for the formation of the sociology of the image, determined the subject and purpose of the discipline. For seminars and practical classes, as well as for students 'independent work, specialized scientific topics, an original image analysis questionnaire scheme are offered, and scenarios of specific events and actions in image creation are modeled for the development of students' professional and creative abilities.

APA, Harvard, Vancouver, ISO, and other styles

22

JONES, CAROL. "AUDITING CRIMINAL JUSTICE." British Journal of Criminology 33, no. 2 (1993): 187–202. http://dx.doi.org/10.1093/oxfordjournals.bjc.a048296.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

Qu, Xiao Ning. "The Construction of Engineering Projects Environmental Performance Auditing." Advanced Materials Research 834-836 (October 2013): 2045–48. http://dx.doi.org/10.4028/www.scientific.net/amr.834-836.2045.

Full text

Abstract:

The Environmental performance auditing is one professional audit that auditing the environmental performance of engineering project. We construct a multi-level auditing network in the whole process of project. That network can be divided into government audit, social audit and internal audit. And with which we predict, evaluate and control the impact on environmental effectively.

APA, Harvard, Vancouver, ISO, and other styles

24

Li, Junna. "Research on the Accounting and Auditing Risk Calculation Strategies of Enterprises in the Information Age." Finance and Market 6, no. 1 (April 21, 2021): 81. http://dx.doi.org/10.18686/fm.v6i1.3270.

Full text

Abstract:

After entering the information age, the accounting and auditing work of Chinese enterprises must be updated according to the new changes of the society and the enterprises. As the top priority of modern enterprise management, enterprise accounting auditing requires continuous optimization of the management within the enterprises so that the enterprises’ development could keep pace with the social changes. By introducing information technology into enterprise accounting auditing, it is possible to improve the efficiency of enterprise accounting auditing and to ensure the accuracy of enterprise auditing. This article starts with the status quo of enterprise accounting auditing in the information age. Then, it analyses the current risks of enterprise accounting audit and puts forward some suggestions to prevent the risks. This thesis is expected to provide useful reference for the development of enterprise accounting auditing in the information age.

APA, Harvard, Vancouver, ISO, and other styles

25

Raynard, Peter. "The new economics foundation's social audit: Auditing the auditors ?" Social and Environmental Accountability Journal 15, no. 1 (April 1995): 10–13. http://dx.doi.org/10.1080/0969160x.1995.9651509.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Owen, David, and Tracey Swift. "Introduction Social accounting, reporting and auditing: Beyond the rhetoric?" Business Ethics: A European Review 10, no. 1 (January 2001): 4–8. http://dx.doi.org/10.1111/1467-8608.00206.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Appelgren, Leif. "Optimal auditing of social benefit fraud: a case study." Empirical Economics 56, no. 1 (December 15, 2017): 203–31. http://dx.doi.org/10.1007/s00181-017-1356-9.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Kurihama, Ryuuichiro. "A New Perspective on Relationship between Corporate Governance and Auditing." Issues In Social And Environmental Accounting 1, no. 2 (December 31, 2007): 258. http://dx.doi.org/10.22164/isea.v1i2.17.

Full text

Abstract:

This paper clarifies a new perspective on relationship between corporate governance and independent auditing, and reexamines the contribution of independent auditing to corporate governance through the discussion of the relationship between corporations and society as recently brought up concerning Corporate Social Responsibility (CSR). Because we nowadays can no longer accept uncritically the conventional perspective on relationship between corporate governance and independent auditing under today‟s corporate governance. We need to reconsider the view of how how corporations and auditing should be toward rebuilding public trust, and to understand the importance of auditing in today‟s corporate governance.

APA, Harvard, Vancouver, ISO, and other styles

29

Mökander, Jakob, and Luciano Floridi. "Ethics-Based Auditing to Develop Trustworthy AI." Minds and Machines 31, no. 2 (February 19, 2021): 323–27. http://dx.doi.org/10.1007/s11023-021-09557-8.

Full text

Abstract:

AbstractA series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, we argue that ethics-based auditing can improve the quality of decision making, increase user satisfaction, unlock growth potential, enable law-making, and relieve human suffering. Second, we highlight current best practices to support the design and implementation of ethics-based auditing: To be feasible and effective, ethics-based auditing should take the form of a continuous and constructive process, approach ethical alignment from a system perspective, and be aligned with public policies and incentives for ethically desirable behaviour. Third, we identify and discuss the constraints associated with ethics-based auditing. Only by understanding and accounting for these constraints can ethics-based auditing facilitate ethical alignment of AI, while enabling society to reap the full economic and social benefits of automation.

APA, Harvard, Vancouver, ISO, and other styles

30

Blewett, Verna, and Valerie O’Keeffe. "Weighing the pig never made it heavier: Auditing OHS, social auditing as verification of process in Australia." Safety Science 49, no. 7 (August 2011): 1014–21. http://dx.doi.org/10.1016/j.ssci.2010.12.010.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Hess, David. "Regulating Corporate Social Performance: A New Look at Social Accounting, Auditing, and Reporting." Business Ethics Quarterly 11, no. 2 (April 2001): 307–30. http://dx.doi.org/10.2307/3857751.

Full text

Abstract:

Abstract:Traditional approaches to regulating corporate behavior have not, and cannot, produce socially responsible corporations. Although many of the problems with these approaches were identified twenty-five years ago by Christopher Stone, an effective regulatory system still has not been implemented. A model of regulation is needed that is flexible enough to accommodate the variety of contexts in which corporations operate, but also makes corporations responsive to the ever-changing societal expectations of proper corporate behavior. To accomplish these goals, a reflexive law regulatory system is needed. Under this approach, corporations should be encouraged to engage in corporate social accounting, auditing, and reporting (SAAR). The development of SAAR standards informed by reflexive law theory will create a regulatory system that is consistent with the latest thinking in business ethics, including Stakeholder Theory and Integrative Social Contracts Theory.

APA, Harvard, Vancouver, ISO, and other styles

32

Krogstad, Jack L., and Gerald Smith. "Assessing the Influence of Auditing: A Journal of Practice & Theory: 1985–2000." AUDITING: A Journal of Practice & Theory 22, no. 1 (March 1, 2003): 195–204. http://dx.doi.org/10.2308/aud.2003.22.1.195.

Full text

Abstract:

This study utilizes citation analysis to explore the impact and standing of Auditing: A Journal of Practice & Theory (AJPT) both within the accounting/auditing discipline and in the context of related fields. More specifically, the citations to AJPT from other journals included in the Social Sciences Citation Index (SSCI), plus citations appearing in additional, high-quality accounting/auditing journals (not included in the SSCI) are combined with self-citations to yield a database of 3,102 citations for the period 1985 through 2000. This database is analyzed to observe trends and to identify journals citing AJPT most frequently. Additionally, articles and authors cited most widely are enumerated. AJPT's growing influence and stature are documented, and the results support the conclusion that the Auditing Section's journal has continued to adhere to its essential objective of promoting communication between auditing research and practice.

APA, Harvard, Vancouver, ISO, and other styles

33

Phiri, Joseph, and Pinar Guven-Uslu. "Social networks, corruption and institutions of accounting, auditing and accountability." Accounting, Auditing & Accountability Journal 32, no. 2 (February 18, 2019): 508–30. http://dx.doi.org/10.1108/aaaj-07-2017-3029.

Full text

Abstract:

Purpose The purpose of this paper is to investigate institutions of accountability in Zambia in order to understand how social networks may influence such institutions not to discharge their mandates as expected from time to time. The study equally seeks to explore how social networks may perpetuate corrupt activities and compromise the functioning of institutions of accountability. Design/methodology/approach The conceptual framework adopted in this study draws on insights from social network theory (SNT) and Bourdieu’s ideas of capital to devise a critical lens for investigating network activity and its influence on the functioning of institutions of accountability. Qualitative data were collected through semi-structured interviews with respondents drawn from different institutions of accountability. Social network analysis was conducted through content analysis. Findings Research findings highlight the presence of networks of a corrupt nature operating within government structures and some institutions of accountability. Manifested in the form of systemic and familial archetypes, these networks appear to be championed and propelled by senior government officials like controlling officers and other actors of a political nature including ministers and presidents. Most of these corrupt activities are organised through brokerage mechanisms that interface internal and external networks. Research limitations/implications Due to the clandestine nature of corruption activities, however, the study was unable to determine measures of centrality and density since these details were not forthcoming during interviews. Such information could only become available if willing individuals involved in corruption could be identified so that they explain who they conduct their corruption with together with the number of connections involved and the most influential individuals in those networks. Social implications This study helps us to understand that activities of a corrupt nature are often undertaken through well-connected groups and networks that make it difficult for institutions of accountability to detect and untangle such activity. The study also suggests that accountants and other accountability actors may have forgotten that accounting is not just a technical discourse for enhancing one’s economic status but is an ethical profession as well. There is a great need to put institutions in place which should hold everyone, including the president and ministers, accountable to the Zambian people in the light of wrongdoing. Dismantling the corrupt network activities inferred from the data entails a complete top-down change in systems of politics, governance, wealth distribution and social values. Originality/value This study contributes towards filling the gap of undertaking accounting research of a critical nature focussed on African contexts (Rahaman, 2010). The paper is equally an attempt at providing empirical flesh to Laughlin’s (1991) framework on organisational transformations through complementing that framework with SNT. The study is also among the first to draw on the experiences and insights of actors working within institutions of accountability to highlight accountability challenges within an African context.

APA, Harvard, Vancouver, ISO, and other styles

34

Su, Shiliang, Hao Zhou, Mengya Xu, Hu Ru, Wen Wang, and Min Weng. "Auditing street walkability and associated social inequalities for planning implications." Journal of Transport Geography 74 (January 2019): 62–76. http://dx.doi.org/10.1016/j.jtrangeo.2018.11.003.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Kastberg, Gustaf, and Emma Ek Österberg. "Transforming social sector auditing - they audited more, but scrutinized less." Financial Accountability & Management 33, no. 3 (April 11, 2017): 284–98. http://dx.doi.org/10.1111/faam.12122.

Full text

APA, Harvard, Vancouver, ISO, and other styles

36

Andrikopoulos, Andreas, Michael Bekiaris, and Konstantinos Kostaris. "Stars in a small world: social networks in auditing research." Scientometrics 122, no. 1 (November 15, 2019): 625–43. http://dx.doi.org/10.1007/s11192-019-03272-z.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

Rodwell, Mary K., and Katharine V. Byers. "Auditing Constructivist Inquiry: Perspectives of Two Stakeholders." Qualitative Inquiry 3, no. 1 (March 1997): 116–34. http://dx.doi.org/10.1177/107780049700300106.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

Rodgers, Waymond, Helen Choy, and Andres Guiral. "Independent auditing involvement with corporate governance issues." Corporate Ownership and Control 5, no. 1 (2007): 24–30. http://dx.doi.org/10.22495/cocv5i1p2.

Full text

Abstract:

This research paper supports the notion that the independent auditing function tied to corporate board actions can influence accountability of corporate social responsibility strategy and implementation. These issues are instrumental in that stakeholders that includes shareholders, analysts, regulators, activists, labor unions, employees, community organizations, and the news media are requesting that firms be accountable not only for their own performance but for the performance of their entire supply chain, and for an ever-changing set of ethical issues. We present a Throughput Model that depicts independent auditors’ reporting to firms’ board of directors may improve its market valuation against the backdrop of an ever more complex global economy with continuing economic, social and environmental inequities

APA, Harvard, Vancouver, ISO, and other styles

39

Fukuchi, Kazuto, Satoshi Hara, and Takanori Maehara. "Faking Fairness via Stealthily Biased Sampling." Proceedings of the AAAI Conference on Artificial Intelligence 34, no. 01 (April 3, 2020): 412–19. http://dx.doi.org/10.1609/aaai.v34i01.5377.

Full text

Abstract:

Auditing fairness of decision-makers is now in high demand. To respond to this social demand, several fairness auditing tools have been developed. The focus of this study is to raise an awareness of the risk of malicious decision-makers who fake fairness by abusing the auditing tools and thereby deceiving the social communities. The question is whether such a fraud of the decision-maker is detectable so that the society can avoid the risk of fake fairness. In this study, we answer this question negatively. We specifically put our focus on a situation where the decision-maker publishes a benchmark dataset as the evidence of his/her fairness and attempts to deceive a person who uses an auditing tool that computes a fairness metric. To assess the (un)detectability of the fraud, we explicitly construct an algorithm, the stealthily biased sampling, that can deliberately construct an evil benchmark dataset via subsampling. We show that the fraud made by the stealthily based sampling is indeed difficult to detect both theoretically and empirically.

APA, Harvard, Vancouver, ISO, and other styles

40

Tattersall, Phil. "Community-Based Auditing: A Post-Normal Science Methodology." Nature and Culture 11, no. 3 (September 1, 2016): 322–36. http://dx.doi.org/10.3167/nc.2016.110306.

Full text

Abstract:

Conflict over natural resource usage has been ongoing in Tasmania for many years. There continues to be considerable community concern, disquiet and conflict over forestry management practices. In an analysis of his numerous community support projects the author saw an opportunity to involve community members in decisions relating to natural resource management. An interest in action research led him to propose a form of activism based on the ideas of post-normal science (PNS). The idea of the extended peer review aspect of post-normal science has been used in the development of a participative inquiry methodology known as community-based auditing (CBA). The contributions to theory and practice of PNS and environmental activism are thought to be significant. Several cases are briefly discussed.

APA, Harvard, Vancouver, ISO, and other styles

41

Schwandt, Thomas A. "The politics of verifying trustworthiness in evaluation auditing." Evaluation Practice 10, no. 4 (November 1989): 33–40. http://dx.doi.org/10.1016/s0886-1633(89)80020-0.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

TERWINDT, Carolijn, and Amy ARMSTRONG. "Oversight and accountability in the social auditing industry: The role of social compliance initiatives." International Labour Review 158, no. 2 (June 2019): 245–72. http://dx.doi.org/10.1111/ilr.12143.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Hooper, Keith, and Jenny Wang. "Ethics and auditing: Setting the bar too low." Corporate Ownership and Control 12, no. 4 (2015): 549–61. http://dx.doi.org/10.22495/cocv12i4c5p5.

Full text

Abstract:

Purpose - from a philosophical and empirical perspective this paper seeks to show how the big audit firms have managed to set the bar low so that they offer only opinions on whether financial statements meet accounting standards. It is argued that while the concepts of virtue ethics have now largely disappeared, ethical legitimacy has moved beyond consequential ethics to a form of social Darwinism. It is a Social Darwinism that is legalistic and technical as evidenced by the audit firms’ widespread use of the Bannerman clause attached to their opinions. Design - to illustrate the shift of ethical positions, the paper is informed illustrations of a failure to discharge a duty of care to the public. Findings – the shift in underlying social values contributes to what the Economist Journal describes as a steady decline in professional ethics. This arguable conclusion is supported by various illustrations and cites the shift in combinations of cognitive, moral and pragmatic legitimacy as drivers employed by accounting firms. Research Limitations – the paper uses secondary and documentary data and is informed by conceptual analysis which necessarily in the realm of ethics may be contentious. Originality – the paper seeks to link the changing social values with changes in legitimisation and to show shifts in accounting practices like the recent practice of issuing disclaimers.

APA, Harvard, Vancouver, ISO, and other styles

44

Chelimsky, Eleanor. "Comparing and Contrasting Auditing and Evaluation." Evaluation Review 9, no. 4 (August 1985): 483–503. http://dx.doi.org/10.1177/0193841x8500900406.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Parkinson, Brian. "Auditing emotions: what should we count?" Social Science Information 43, no. 4 (December 2004): 633–45. http://dx.doi.org/10.1177/0539018404047711.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Wilks, T. Jeffrey, and Mark F. Zimbelman. "Using Game Theory and Strategic Reasoning Concepts to Prevent and Detect Fraud." Accounting Horizons 18, no. 3 (September 1, 2004): 173–84. http://dx.doi.org/10.2308/acch.2004.18.3.173.

Full text

Abstract:

This commentary examines academic research that can assist auditors in detecting and preventing fraudulent financial reporting. We review theoretical and empirical research from game theory, social psychology, judgment and decision making, and auditing to identify improvements in audit practice and promising areas for future research. This review focuses on the strategic fraud setting and suggests modifications in auditing standards that should facilitate auditors' use of strategic reasoning in this setting. We emphasize three critical audit tasks—fraud risk assessment, audit planning, and audit plan implementation—and recommend changes to current auditing standards and identify potential research questions for each task.

APA, Harvard, Vancouver, ISO, and other styles

47

Datta, Sudip, and Alex Kostyuk. "Editorial note." Corporate Ownership and Control 15, no. 4-1 (2018): 134–35. http://dx.doi.org/10.22495/cocv15i4c1_editorial.

Full text

Abstract:

The actual volume of Corporate Ownership and Control Journal is devoted to the issues of agency costs, value creation, CFO gender, ethics, risk-aversion, cloud accounting, internal auditing, external audit pricing and fees, executive compensation, corporate ownership, wage rigidity, board of directors, audit committees, information disclosure, international standards on auditing, private equity, firm value, earnings management, cash flows, blockchain, corporate social responsibility etc.

APA, Harvard, Vancouver, ISO, and other styles

48

Qin, Sheng Hua. "Network Construction of Environmental Performance Auditing against Engineering Projects." Advanced Materials Research 442 (January 2012): 229–32. http://dx.doi.org/10.4028/www.scientific.net/amr.442.229.

Full text

Abstract:

Engineering projects have significant and long-lasting impact on our environment. The application of Environmental performance auditing can audit the environmental performance of an engineering project. If we can construct a multi-level auditing network in the whole process of a project, which is comprised of government audit, social audit and internal audit, we can predict, evaluate and control the impact on environmental effectively.

APA, Harvard, Vancouver, ISO, and other styles

49

Marsidi, Asri, Hairul Azlan Annuar, and Abdul Rahim Abdul Rahman. "The formulation of financial, governance and social index of Malaysian Islamic banks: An integrative approach." Risk Governance and Control: Financial Markets and Institutions 6, no. 1 (2016): 64–70. http://dx.doi.org/10.22495/rgcv6i1art7.

Full text

Abstract:

The study proposes and discusses the development of an index of Islamic Financial and Social Reporting (IFSR) for Islamic banks. The index of IFSR is carefully developed based on the relevant and applicable standards, guidelines and literature from an Islamic perspective such as the Malaysian Accounting Standards Board (MASB), Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI), Islamic Financial Services Board (IFSB), Bank Negara Malaysia (BNM) and Islamic social reporting literature. The index is developed in three parts, namely, financial, social, and auditing and governance. The items within the finance section are developed to ensure that the Islamic banks disclose relevant financial information. The items for the social part aim to ensure that the Islamic banks provide the relevant information regarding social and environment. The items within the auditing and governance part are developed to ensure that the Islamic banks provide relevant information regarding the monitoring and supervising activities that the Islamic banks have undertaken. The IFSR index may be lacking in terms of its usage generalisability as it is specifically developed for IFIs. The developed index of IFSR aims to promote a more appropriate level of disclosure among the Islamic banks. The need for the index is motivated by the growing importance of Islamic banks, not only from the economic perspective but also from the social perspective.

APA, Harvard, Vancouver, ISO, and other styles

50

Luque Martínez, Teodoro, Luis Doña Toledo, and Nina Faraoni. "Auditing Marketing and the Use of Social Media at Ski Resorts." Sustainability 11, no. 10 (May 20, 2019): 2868. http://dx.doi.org/10.3390/su11102868.

Full text

Abstract:

Mountain and snow tourism are sectors of immense social and economic importance that are developed in an especially sensitive environmental context. A large part of this tourism is channeled through ski resorts. The literature on comparative studies of ski-resort management and, in particular, on marketing management, is limited. This study contributes knowledge on the application of marketing practiced at ski resorts. For the first time, an audit of marketing at ski resorts is performed through a quantitative survey at resorts in two countries (Spain and Italy). The importance–performance analysis (IPA) is used, which identifies both the strong and the weak points and the great deficits of marketing management at ski resorts from the perspective of their directors, to whom the questionnaire was addressed. The social media usage of the ski-stations is also analyzed, identifying different typologies of resorts in accordance with their performance against 11 indicators from Twitter and 15 from Facebook. Knowing the opinion of the visitors, the online and competitive strategy, and adapting to the legislative changes are the aspects to which the directors attach greater importance. The greatest deficits were linked to employee motivation and communication (internal and non-integrated). There are minor differences in Twitter and Facebook indicators between Spanish and Italian ski resorts. The turnover results of the ski resorts present more correlation with Facebook indicators than with Twitter ones. This analysis provides recommendations and implications for the management of ski resorts in the six dimensions of marketing under consideration. It, likewise, offers knowledge of the social-media-related behavior of resorts that are leaders on both Twitter and Facebook, for benchmarking purposes.

APA, Harvard, Vancouver, ISO, and other styles

Journal articles on the topic 'Social auditing'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles