James E. Walters  , Ramesh Dangol  , 
    Ethical Implications of Independent Quality Auditing,
    Asian Journal of Information Technology,
    Volume 4,Issue 4,
    2005,
    Pages 421-423,
    ISSN 1682-3915,
    ajit.2005.421.423,
    (https://makhillpublications.co/view-article.php?doi=ajit.2005.421.423)
    Abstract: Business ethical violations are being reported almost daily in business journals. Are auditors of these businesses at fault? This study addresses possible lack-of-ethics issues in quality assurance auditing. Examined are the factors that may lead to unethical auditing behaviors of auditors, registration companies, and companies being audited. Also analyzed are: how auditor personal characteristics and audit firm quality control and review producers are linked to quality audit ethics.
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