The Role of Auditing Firms in Promoting Ethical Consumerism: Ethical Programs for Business Companies

The Role of Auditing Firms in Promoting Ethical Consumerism: Ethical Programs for Business Companies

Ebtihaj A. Al-A'ali (University of Bahrain, Bahrain)
DOI: 10.4018/978-1-7998-0272-3.ch004

Abstract

This research examines the roles of auditing firms to spread ethical awareness. Auditing firms' roles can also enhance understanding of business companies regarding ethical consumerism. This can be accomplished by assisting businesses to develop their own ethical programs. The programs can enable companies to achieve profit and maintain desirable reputation in relation to investors, employees, and customers. Qualitative research is employed in this research. Based on snowballing technique, six in-depth interviews and two more telephone interviews were conducted. The findings of the research show that auditing firms are not familiar with the issue of ethical consumerism to promote. Businesses have not approached auditing firms to aid them in developing their own ethical programs. Such aid is not seen by auditing firms however as prohibited non-auditing services.
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Auditing Firms’ Culture, Non-Auditing Services And Ethical Consumerism

In this section definitions of non-auditing services, culture of auditing firms, ethical consumerism, and corporate governance is discussed first. Literature review concerning auditing firms in relation to non-auditing services then is elaborated.

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