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1-3 of 3
Keywords: auditor negligence
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–18.
Published: 31 May 2024
... ndings in uence jurors negligence assessments. These ndings have implications for audit rms, the PCAOB, and other public policy makers, as well as attorneys and triers of fact in audit litigation. Data Availability: Please contact the authors. Keywords: PCAOB inspections; auditor negligence; quality...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 47–69.
Published: 01 August 2019
...J. Owen Brown; Jonathan H. Grenier; Jonathan S. Pyzoha; Andrew Reffett SUMMARY We examine the effects of two critical factors auditors consider when auditing complex estimates, the decision to use a specialist and the relative aggressiveness of management's estimate, on jurors' auditor negligence...
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...
