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Journal Articles

How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators

Eldar Maksymov, Mark E. Peecher, Jeffrey Pickerd, Yuepin Zhou (Daniel)
Journal: The Accounting Review
The Accounting Review (2024) 99 (3): 373–396.
https://doi.org/10.2308/TAR-2021-0305
Published: 01 May 2024
...Eldar Maksymov; Mark E. Peecher; Jeffrey Pickerd; Yuepin Zhou (Daniel) ABSTRACT Research indicates that auditors have an impoverished understanding of trial preparation factors that, independent of audit quality, can significantly elevate audit litigation risk. As the scholarly literature sheds...
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Includes: Supplementary data
Journal Articles

Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability

Kelsey Brasel, Marcus M. Doxey, Jonathan H. Grenier, Andrew Reffett
Journal: The Accounting Review
The Accounting Review (2016) 91 (5): 1345–1362.
https://doi.org/10.2308/accr-51380
Published: 01 September 2016
... on Auditing Research (2014) and the 2015 AAA Auditing Section Midyear Meeting. Jonathan Grenier appreciates the financial support of PricewaterhouseCoopers LLP. Editor's note: Accepted by Kathryn Kadous. September 2014 January 2016 2016 audit litigation audit report negligence...
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Journal Articles

Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards

Kathryn Kadous, Molly Mercer
Journal: The Accounting Review
The Accounting Review (2012) 87 (2): 565–587.
https://doi.org/10.2308/accr-10203
Published: 01 March 2012
...: Accepted by Laureen Maines. September 2010 August 2011 2012 audit litigation principles versus rules jury decision making IFRS The transition from U.S. GAAP to International Financial Reporting Standards (IFRS) continues to be a topic...
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