Why Good Accountants do Bad Audits

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Management (MGS)
Course Code
Phani Radhakrishnan

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Why Good Accountants do Bad Audits - The real problem isnt conscious corruption. Its unconscious bias The Roots of Bias - Our desires powerfully influence the way we interpret information, even when were trying to be objective and impartial - Armed with the same information, different people reach different conclusions ones that favour their own interests Accounting for Bad Accounting - Bias thrives wherever there is the possibility of interpreting information in different ways - Once people equate their own interest with another partys, they interpret data to favour that party. Attachment breeds bias - Self-serving biases, become even stronger when
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