Article | Accounting, Organizations and Society | December 2011
by M. H. Bazerman and D. A. Moore
Well before the collapse of Enron and Arthur Andersen, we argued that the auditing system had been corrupted by the incentives auditors face to please their clients. We stated that even honest auditors were incapable of independence within the current regulatory framework. We document the failure to make sufficient changes to our institutions, highlight the barriers to needed changes, and challenge society to act before the next disaster.
Keywords: Accounting Audits; Change; Crime and Corruption; Customer Satisfaction; Governing Rules, Regulations, and Reforms; Failure; Motivation and Incentives;
Citation:
Bazerman, M. H., and D. A. Moore. "Is It Time for Auditor Independence Yet?" Accounting, Organizations and Society (December 2011).
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Book | 2013
Judgment in Managerial Decision Making
Max Bazerman and D. Moore
Keywords: Decision Choices and Conditions; Judgments; Management Practices and Processes; Management Skills; Managerial Roles; Performance Improvement; Prejudice and Bias;
Chapter | Oxford Handbook of Economic Conflict Resolution | Forthcoming
Intermediation and Diffusion of Responsibility in Negotiation: A Case of Bounded Ethicality
Neeru Paharia, Lucas Clayton Coffman and Max Bazerman
Keywords: Negotiation Process; Ethics;
Article | Proceedings of the National Academy of Sciences of the United States of America | 2012
Signing at the Beginning Makes Ethics Salient and Decreases Dishonest Self-reports in Comparison to Signing at the End
L. Shu, N. Mazar, F. Gino, M. Bazerman and D. Ariely