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- catalog abstract "Information about the financial health of public companies provided by auditors ideally allows investors to make informed decisions and enhances the efficiency of financial markets. However, under the current system auditors are hired and fired by the companies they audit, which introduces incentives for biases that favor the audited companies. Three experiments demonstrate bias in auditors' judgments, and show that these biases are not easily corrected because auditors are not fully aware of them. The first experiment demonstrates that the judgments of professional auditors tend to be biased in favor of their clients. The second and third experiments explore more closely the psychological processes underlying the bias. The results suggest that the closeness of the relationship between auditor and client may have a particularly strong biasing influence on auditors' private judgments.".
- catalog contributor b12964482.
- catalog contributor b12964483.
- catalog contributor b12964484.
- catalog contributor b12964485.
- catalog contributor b12964486.
- catalog created "c2003.".
- catalog date "2003".
- catalog date "c2003.".
- catalog dateCopyrighted "c2003.".
- catalog description "Includes bibliographical references.".
- catalog description "Information about the financial health of public companies provided by auditors ideally allows investors to make informed decisions and enhances the efficiency of financial markets. However, under the current system auditors are hired and fired by the companies they audit, which introduces incentives for biases that favor the audited companies. Three experiments demonstrate bias in auditors' judgments, and show that these biases are not easily corrected because auditors are not fully aware of them. The first experiment demonstrates that the judgments of professional auditors tend to be biased in favor of their clients. The second and third experiments explore more closely the psychological processes underlying the bias. The results suggest that the closeness of the relationship between auditor and client may have a particularly strong biasing influence on auditors' private judgments.".
- catalog extent "48 p. :".
- catalog isPartOf "Working paper (Harvard Business School. Division of Research) ; 03-116.".
- catalog isPartOf "Working paper / Division of Research, Harvard Business School ; 03-116".
- catalog issued "2003".
- catalog issued "c2003.".
- catalog language "eng".
- catalog publisher "[Boston] : Division of Research, Harvard Business School,".
- catalog title "Auditor independence, conflict of interest, and the unconscious intrusion of bias / Don A. Moore, George Loewenstein, Lloyd Tanlu, Max H. Bazerman.".
- catalog type "text".