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A. The paper is based upon the level of moral judgements of auditors and their ability to
provide fair judgements of financial statements to the society. It shows that there is a
definite linkage between the cu
ent level of education and the increasing cases of frauds
and misrepresentation. However, I do not second that thought, as such incidents did
happen even before the modern education unfolded.
Increasing cases of pressure on auditors to improve the short term performance of
companies has often led them to overlook the responsibilities to the society or the statute,
thus compromising on morality. Auditors are bestowed with legislative rights from the
society which requires them to function and work all times with high levels of morality
and substance. The legislative rights provided by the society require the auditors to
provide a fair and an unbiased opinion on the financial statements of the organizations to
the society and the public. Thus it is very important for the auditors to balance the interest
of the various groups of stakeholders while providing opinion on the financial statements.
This exercise is very critical for the public interest and ensuring healthy corporate
governance in the company.
Thus it is quite clear that the society and the public relies heavily (direct and indirectly) on
the professional auditors for ensuring that their rights and interests are not harmed by the
management and the other power groups in the corporate. Thus it is very much essential
that accountancy students are provided with thoughtful and well planned educational
interventions aimed at increasing the moral judgement of the people/auditors.
According to the analysis conducted by Waddock, increasing competitiveness across the
globe and the need to outshine others at the Wall Street has induced the CEOs and the
financial managers at the organizations to react differently and unethically. These CEOs
and the financial managers are even well supported by their auditors, who overlook their
esponsibility of maintaining financial statements integrity for improving the short-term
performance of the company. Eventually, these chains of events lead to bigger accounting
scandals that can eventually impact the corporate ethics and integrity. The major strength
of Professor Waddock analysis is the fact that it provides an overview of the problems that
are leading to the numerous scandals over the past few years. According to Professor
Waddock, majority of the students (both accounts and management) are increasingly
trained to provide emphasis on maximization of shareholder value rather than the entire
stakeholders involved in the process. Thus the modern education fails considerably in
educating the account professionals and the managers the consequences their actions could
have. Thus Waddock clearly suggests that the manner in which the business schools are...