James E. Walters  , Ramesh Dangol  , 
    Ethical Implications of Independent Quality Auditing,
    Asian Journal of Information Technology,
    Volume 5,Issue 1,
    2006,
    Pages 107-110,
    ISSN 1682-3915,
    ajit.2006.107.110,
    (https://makhillpublications.co/view-article.php?doi=ajit.2006.107.110)
    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.
    Keywords: Ethical implications;quilty auditing