Auditors are watchdogs and not bloodhounds – Duty of auditors to whistleblow revisited

• Main Authors: Ida Shafinaz Mohamed Kamil, Sharija Che Shaari, Junaidah Zeno
• Format: Article
• Language: English; English
• Published: Penerbit UMS 2021
• Subjects: HF5601-5689 Accounting. Bookkeeping
• Online Access: https://eprints.ums.edu.my/id/eprint/32605/1/Auditors%20are%20watchdogs%20and%20not%20bloodhounds%20%E2%80%93%20Duty%20of%20auditors%20to%20whistleblow%20revisited.pdf; https://eprints.ums.edu.my/id/eprint/32605/3/Auditors%20are%20watchdogs%20and%20not%20bloodhounds%20%E2%80%93%20Duty%20of%20auditors%20to%20whistleblow%20revisited%20_ABSTRACT.pdf; https://eprints.ums.edu.my/id/eprint/32605/; https://www.ums.edu.my/fpep/ACARS_Vol_3_2021.pdf

Auditors like to say their role is that of a watchdog (who barks when they see something suspicious) rather than a bloodhound (who searches for something suspicious). Here, the guiding principles of the corporate law for auditors are responsibility and accountability when examining companies’ accoun...