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Avoiding Auditor Bias and Making Better Decisions
Author(s) -
Bettinghaus Bruce,
Goldberg Steve,
Lindquist Stan
Publication year - 2014
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.21953
Subject(s) - audit , business , accounting
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?