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Are audit errors the result of fraud or biases? Improving International Auditing Standards (IAS) to

In 2002, a notable article was published in the Harvard Business Review. Professor Bazerman from Harvard Business School and Professor Loewenstein from Carnegie Mellon University showed that numerous financial scandals of the early 2000ies and errors made by accounting firms could have resulted from auditors’ vulnerability to unconscious bias rather than from the deliberate corruption. Perhaps, even more important, though, is the immanent character of biases, so that no one can be sure to have taken an unbiased decision. Who is to blame? Cognitive science research has proved that biases are likely to appear when we deal with incomplete, insufficient information, uncertainty or when a decisio

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