Technology, Ethics, and the Pandemic: Responses from Key Accounting Actors

Abstract

Boulianne, Lecompte, and Fortin (2023) investigate how audit firms, auditing regulators, and the accounting profession publicly acknowledge ethics in technology before and during the early stages of the pandemic. In this discussion, I situate the paper in a broader context and then evaluate elements of the investigation to better understand its contribution. Areas of future research are suggested to further our understanding of the intersection of accounting, ethics, technology, and the pandemic.