Businessmarkets
Investor perspective prompts auditors to rate CEO misconduct
Recent research from the Poole College of Management reveals that auditors view executive misconduct differently depending on their mindset. When adopting an investor perspective, auditors are significantly more likely to rate corporate leaders' crimes as material concerns for the public. Conversely, when operating strictly within their usual professional capacity, auditors tend to downplay these executive lapses, viewing them as less material to overall corporate financial performance.