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- catalog abstract "The collapse of Enron represents a pivotal point in U.S. business history. While many deficiencies in the U.S. business model have been highlighted, perhaps the key failure that has become salient is the failure of our auditing system to create true independence. We provide a brief history of attempts to create true independence. We provide a brief history of attempts to create and prevent auditor independence in the U.S., and then outline the critical cognitive, structural, legislative, and political barriers to true independence.".
- catalog contributor b12964489.
- catalog contributor b12964490.
- catalog contributor b12964491.
- catalog contributor b12964492.
- catalog created "c2003.".
- catalog date "2003".
- catalog date "c2003.".
- catalog dateCopyrighted "c2003.".
- catalog description "Includes bibliographical references.".
- catalog description "The collapse of Enron represents a pivotal point in U.S. business history. While many deficiencies in the U.S. business model have been highlighted, perhaps the key failure that has become salient is the failure of our auditing system to create true independence. We provide a brief history of attempts to create true independence. We provide a brief history of attempts to create and prevent auditor independence in the U.S., and then outline the critical cognitive, structural, legislative, and political barriers to true independence.".
- catalog extent "30 p. :".
- catalog isPartOf "Working paper (Harvard Business School. Division of Research) ; 03-115.".
- catalog isPartOf "Working paper / Division of Research, Harvard Business School ; 03-115".
- catalog issued "2003".
- catalog issued "c2003.".
- catalog language "eng".
- catalog publisher "[Boston] : Division of Research, Harvard Business School,".
- catalog title "The failure of auditor independence : cognitive, structural, legislative, and political causes / Lloyd Tanlu, Don A. Moore, Max H. Bazerman.".
- catalog type "text".