haku: @author Moore, D.A. / yhteensä: 1
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| Tekijä: | Bazerman, M.H. Loewenstein, G. Moore, D.A. |
| Otsikko: | Why good accountants do bad audits |
| Lehti: | Harvard Business Review
2002 : NOV, VOL. 80:11, p. 96-102 |
| Asiasana: | Accountants Accounting standards Auditing Legislation USA |
| Kieli: | eng |
| Tiivistelmä: | The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. The corporate-auditing arena is particularly fertile ground for self-serving biases. Solving the problem will require far more aggressive action than the U.S. government has taken thus far. What is needed are regulations and practices that recognize the existence of bias and moderate its effects. |
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