Heurystyki i błędy poznawcze jako źródło niepowodzeń audytu zewnętrznego
Spectacular financial reporting scandals of last years (cases of Enron, WorldCom, Parmalat and others) are usually attributed to conscious actions of auditors. When analyzing the reasons of audit failures scholars point at the lack of independence of auditors, who act against professional ethics a...
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Format: | Article |
Language: | English |
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Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
2013-09-01
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Series: | Problemy Zarządzania |
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Online Access: | https://pz.wz.uw.edu.pl/resources/html/article/details?id=166724 |