Resumen de Gatekeepers miopi?. Aspetti organizzativi nel fallimento dei controlli.
The article analyzes two important problems in the audit system: the first is related to the object of the auditors activity and characterized by radical uncertainty; the second concerns the relationship between auditor and corporate client. Through a multilevel framework of analysis the article identifies the micro, meso, and macro level factors that are responsible for voluntary as well as unintentional errors in the auditing process (i.e., auditors' biased assessments, the blurring of boundar Pu
