Avoiding Auditor Bias and Making Better Decisions

Auditors make significant decisions of a subjective nature, and often have close relationships with their clients. So even the most honest and careful auditors can unintentionally allow bias to distort decisions. What common biases interfere with good decision making, and what techniques can minimiz...

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Bibliographic Details
Published in:	The Journal of Corporate Accounting & Finance Vol. 25; no. 4; pp. 39 - 44
Main Authors:	Bettinghaus, Bruce, Goldberg, Steve, Lindquist, Stan
Format:	Journal Article Trade Publication Article
Language:	English
Published:	Hoboken Blackwell Publishing Ltd 01-05-2014 Wiley Periodicals Inc
Subjects:	Accountants Bias Decision making Guidelines United States > US
Online Access:	Get full text
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Summary:	Auditors make significant decisions of a subjective nature, and often have close relationships with their clients. So even the most honest and careful auditors can unintentionally allow bias to distort decisions. What common biases interfere with good decision making, and what techniques can minimize bias?
Bibliography:	ArticleID:JCAF21953 istex:DA665214BFF07D9D7CAB63A174B644F804A7A557 ark:/67375/WNG-1S32S8SL-G
ISSN:	1044-8136 1097-0053
DOI:	10.1002/jcaf.21953