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1-5 of 5
Keywords: auditor litigation
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Journal Articles
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 1–26.
Published: 01 February 2025
..., USA. Editor’s note: Accepted by Brant E. Christensen, under the Senior Editorship of Jayanthi Krishnan. 05 12 2022 01 04 2024 10 04 2024 2025 going concern opinions going concern opinion accuracy auditor experience audit quality auditor litigation audit fees...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 51–71.
Published: 01 February 2024
...: Accepted by Senior Editor Jayanthi Krishnan. 07 05 2021 28 04 2023 03 05 2023 2024 internal control weaknesses auditor litigation litigation risk Section 404 of the Sarbanes-Oxley Act of 2002 (SOX 404) requires managers of firms to assess internal controls over...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (4): 157–170.
Published: 01 October 2015
... Palmrose, Brad Pomeroy, and Matt Stern for constructive feedback. Editor's note: Accepted by Richard C. Hatfield. November 2013 February 2015 2015 auditor litigation auditor negligence expert recommendations non-meritorious judgments Litigation stemming from audit...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (1): 161–176.
Published: 01 February 2014
... the research method. The fourth section provides analysis of the results. The paper concludes with a brief summary and opportunities for future research. This paper contributes to the existing auditor litigation literature and to practice. The research addresses a setting currently unexplored by other...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (3): 125–148.
Published: 01 August 2012
... reported above, support the study's theory that auditor evaluators are less reliant on plaintiff losses as evidence, but are less independent than lay evaluators. TABLE 7 Factors Guiding Negligence Decisions auditor litigation expert jurors lay jurors liability assessments...