Question 1.
A Whigarian view of history is often said to encapsulate an inevitable onward and upward process of continual progress where later was always better than earlier and was accompanied by a Panglossian optimism in the belief of human reason to forge a better society where things get better and better through the course of time.
Whig historiography is an approach that presents the past as an inevitable progression towards ever more enlightenment. The term often focuses on the successful chain of theories and experiments that led to present-day science, while ignoring failed theories and dead ends
Discuss in terms of the development of both accounting and auditing.
Question 2.
Moral seduction theory posits that people can become morally compromised over time, a process facilitated by unconscious thought processes. Professionals, for instance, tend to be confident and to view themselves as ethical people in control of their lives. Eventually this behaviour could become the ‘the new normal' for people, am adjustment to their definition of what is ethical. These cognitive distortions help justify questionable behaviour and reconcile it with their self-image as an ethical person.
Boweman, J., & West. J., (2013), Ethics in Public Management, Fredrickson, H & Ghere, K. editors, 2ed, Routledge:London, p.166.
Refer to: Academy of Management Review, 2006, Vol. 31, No. 1, 10-29.
CONFLICTS OF INTEREST AND THE CASE OF AUDITOR INDEPENDENCE: MORAL SEDUCTION AND STRATEGIC ISSUE CYCLING
DON A. MOORE: Carnegie Mellon University
PHILIP E. TETLOCK: University of California, Berkeley LLOYD TANLU: Harvard University
MAX H. BAZERMAN: Harvard University
Discuss the main issues concerning MORAL SEDUCTION AND STRATEGIC ISSUE CYCLING
Question 3.
a) Explain how unconscious biases impact on auditor Independence?
b) Explain the context surrounding the ‘ironic rebound effect'