Purpose – Of all the relationships that auditors enter into, that with employees seems relatively neglected, and with the trade unions virtually absent from consideration. During the anti‐union period of Thatcher and Reagan this may have been explicable, but now that a more balanced role for...

The study of business ethics is growing apace. The ethical dimension is increasingly seen as an integral aspect of organisational culture. Ethical issues are explored starting with international business, then narrowing the focus to domestic business, and finally arrowing it still further to...

An historical saunter is taken through the development of approaches, legal and organisational, to deal with whistleblowing. Whistleblowing engenders strong emotions, and it is not surprising that some of the early pioneers met with stiff resistance. Some classic whistleblowing cases are...

We begin with health and safety, notably in the risky working environment of the oil rigs, before moving on to the health service. Social services have become a huge area of concern with cases of child abuse emerging from the past as well as the present. Professional regulatory bodies are...