The failure of auditor independence
Subtitle: cognitive, structural, legislative, and political causes
By: Lloyd Tanlu, Don A. Moore, Max H. Bazerman
Contributors: Moore, Don A.; Bazerman, Max H.; Harvard Business School. Division of Research
Series: Working paper / Division of Research, Harvard Business School -- 03-115; Working paper (Harvard Business School. Division of Research) -- 03-115
Publisher: Division of Research, Harvard Business School
Published: 2003
Place of publication: Boston]
Language: eng
Number of pages: 30
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.
Notes: "Draft date 3/26/03."

Includes bibliographical references.