Artículo:

Why Good Accountants Do Bad Audits. Everyone wants to take the corruption out of auditing. But the real problem isn't fraud; it's unconscious bias. The often subjective nature of bookkeeping and the close relationships between accounting firms and their clients mean that even the most honest and meticulous auditors can unintentionally distort the numbers in ways that mask a company's true financial status. It will take radical reforms to fix the problem

Autor:

Max H. Bazerman

George Loewenstein

Don A. Moore

Página:

96

Publicación:

Harvard Business Review

Volúmen:

80

Número:

11

Periodo:

Noviembre 2002

ISSN:

00178012

SrcID:

00178012-2002-11.txt