What is management override and do you think that it is an issue that can be easily controlled? Why or why not?
I am including a link to an AICPA publication that discusses management override and what audit committee's can do address the risk. There are also great sections on ethical challenges that management faces.
(https://www.aicpa.org/ForThePublic/AuditCommitteeEffectiveness/DownloadableDocuments/achilles_heel.pdf)
Please note the following sections
These sections highlight ethical challenges management faces:
Page 17 (of the pdf file): Communication with Compensation Committee
Page 17 (of the pdf file): Communication with Key Employees
The following sections list ethical challenges that management faces (in the form of questionnaires):
Page 21 (of the pdf file): Incentive of Pressures on Management
Page 23 (of the pdf file): Opportunities Management can Exploit
Page 25 (of the pdf file): Attitudes or Rationalizations Exhibited by Management