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  • Accounting, Organizations and Society

Is It Time for Auditor Independence Yet?

By: M. H. Bazerman and D. A. Moore
  • Format:Print
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Abstract

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 36, nos. 4-5 (May–July 2011).

About The Author

Max H. Bazerman

Negotiation, Organizations & Markets
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