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Keywords: auditor liability
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Journal Articles
Current Issues in Auditing 1–11.
Published: 27 December 2024
... might also result in wider benefits for audit firms, as audit firms can leverage this technology to reinforce perceived objectivity and trust in the audit. This article summarizes a recent study by Libby and Witz (2024) that finds that the use of AI can help mitigate auditor liability by limiting...
Journal Articles
Current Issues in Auditing (2023) 17 (2): P1–P10.
Published: 01 September 2023
... 07 11 2022 2023 auditor liability audit data analytics full population testing audit quality internal controls ICFR internal control opinion This paper summarizes a recent study by Barr-Pulliam, Brown-Liburd, and Sanderson (2022a) (BBS, hereafter) on the joint impact...
Journal Articles
Current Issues in Auditing (2011) 5 (2): P1–P8.
Published: 01 December 2011
..., “Can Identifying and Investigating Fraud Risks Increase Auditors' Liability” ( Reffett 2010 ), provides empirical evidence that supports these concerns. This article summarizes that study by discussing its motivation, method, results, and implications. The current article then considers several...