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Journal Articles

A Commentary on the Silicon Valley Bank Debacle

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Amanda M. Grossman, Steven D. Grossman, D. Larry Crumbley
Journal: Current Issues in Auditing
Current Issues in Auditing (2024) 18 (2): C11–C24.
https://doi.org/10.2308/CIIA-2023-013
Published: 01 October 2024
... on a collective basis (see Exhibit 3 ). 14 06 2023 05 01 2024 16 01 2024 2024 Silicon Valley Bank banking industry audit litigation going concern critical audit matters Prior research reveals that auditors are generally reluctant to issue a going concern opinion...
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Journal Articles

Factors Affecting the Outcomes of Legal Claims against Auditors

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Karen J. De Meyst, D. Jordan Lowe, Mark E. Peecher, Jeffrey Pickerd, Andrew Reffett
Journal: Current Issues in Auditing
Current Issues in Auditing (2021) 15 (2): P10–P16.
https://doi.org/10.2308/CIIA-2020-023
Published: 02 September 2020
...Karen J. De Meyst; D. Jordan Lowe; Mark E. Peecher; Jeffrey Pickerd; Andrew Reffett SUMMARY Maksymov, Pickerd, Lowe, Peecher, and Reffett (2020b) draw insights based on interviews with 27 prominent audit litigation attorneys about the factors affecting the initiation of legal claims against...
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Journal Articles

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

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Kelsey Brasel, Marcus M. Doxey, Jonathan H. Grenier, Andrew Reffett
Journal: Current Issues in Auditing
Current Issues in Auditing (2016) 10 (2): P1–P10.
https://doi.org/10.2308/ciia-51546
Published: 01 July 2016
... reviewers and editor for their helpful comments throughout the review process. Editor's note: Accepted by J. Gregory Jenkins. critical audit matters foreseeability audit litigation negligence assessments This article summarizes a recent study titled “Risk Disclosure Preceding...
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