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首页> 外文期刊>Journal of Business Ethics >Due Process and Standard-setting: An Analysis of Due Process in Three Canadian Accounting and Auditing Standard-setting Bodies
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Due Process and Standard-setting: An Analysis of Due Process in Three Canadian Accounting and Auditing Standard-setting Bodies

机译：正当程序与标准制定：加拿大三个会计与审计标准制定机构的正当程序分析

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摘要

Due process is the means by which ethical constraints are placed on administrative decision-making. I have developed a model of variation in due process and use this model to explore the implementation of "due process" norms by three standard-setting bodies that are created, funded, and overseen by the Canadian Institute of Chartered Accountants - the Accounting Standards Board, the Auditing and Assurance Standards Board, and the Public Sector Accounting Standards Board. I conducted two analyses: a comparative analysis of the implementation of due process norms based on differences among the three cases; and, a critique of the due process norms followed by these boards based on their internal logic and a set of best practices identified in other contexts for due process by standard setters. I have presented evidence that due process norms are more fully developed, where standards are enforced by the state and the heterogeneity of users is greatest.
机译：正当程序是对行政决策施加道德约束的手段。我已经开发了适当程序的变化模型，并使用该模型来探索由加拿大注册会计师协会-会计标准委员会创建，资助和监督的三个标准制定机构对“适当程序”规范的实施情况。 ，审计与鉴证标准委员会和公共部门会计准则委员会。我进行了两项分析：基于这三种情况之间的差异对正当程序规范的实施情况进行比较分析；根据这些董事会的内部逻辑和在其他情况下确定的最佳做法，对这些董事会遵循的适当程序规范进行批判，以供标准制定者使用。我提供的证据表明，正当程序规范得到了更充分的发展，其中国家强制执行标准，而用户的异质性最大。

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