Most Accountants Aren't Crooks—Why Good Audits Go Bad
HBSWK Pub. Date: Dec 9, 2002

The Sarbanes-Oxley Act sets stiff penalties for auditors and executives who commit fraud. Problem is, says Harvard Business School professor Max H. Bazerman and his collaborators, most bad audits are the result of unconscious bias, not corruption. Here's a new look at how to audit the auditors.

by Max H. Bazerman, George Loewenstein, and Don A. Moore