Jean Bedard, PhD
Timothy B. Harbert Professor of Accountancy

Professor Jean Bedard discusses her research on auditor decision making in the February 1st issue of TIME Magazine. With increasing demand for more corporate accountability, auditors are expected to be ethical and independent—and to have a sharp eye for fraud. As Professor Bedard explains in TIME, good auditors, like good doctors, diagnose fraud by recognizing the pattern in a diverse set of clues and by testing their findings before soliciting client input. The important thing, she says, is to avoid being influenced, consciously or unconsciously.