The results suggest experienced CPAs' are as client-supportive in audit settings as they are in tax settings when exercising their professional judgment, and ethical standards mandating impartiality in auditing are not uniformly being followed.
Thus, skilled mediators emphasize problem solving, impartiality, fairness, ethical awareness, analytical skills, empathy, and a strong sense of self [ 18].
This research design contrasts the auditor's ethical duty to exercise "judicial impartiality" toward the client with Certified Public Accountants' ethical duty to be a client advocate in tax contexts.
Rather, commonsense impartiality is one ethical resource among others.
The indeterminacy of the relations between commonsense impartiality and other ethical considerations means that commonsense impartiality resists the kind of systematisation that moral theory demands.
A conflict of interest policy specifies the ethical considerations relevant to ensuring impartiality.
In his letter, Mr. Leahy asked that the Justice Department look into whether Mr. Ray had violated any laws or ethical rules intended to ensure the impartiality of the special counsel's office.
This ethical stance takes the ideal of impartiality even farther than the Mohists.
The place of commonsense impartiality in our ordinary ethical thought is utterly different from the theoretical role of utilitarianism's notion of impartiality.
Mencius asks the rhetorical question, "Does Yi Zhi truly hold that one's affection for one's own nephew is like one's affection for a neighbor's baby?" (3A5; Van Norden 2008, 74) In other words, since humans naturally care more for relatives than for strangers, any ethical system that, like Mohism, demands impartiality will be impractical.
This applies to any ethical theory with a strong basis in impartiality or with a claim to universal validity.
