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Keywords: justification
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2012) 6 (2): P1–P6.
Published: 01 August 2012
... the likelihood of guilty verdicts when accused of professional negligence. In a mock trial setting, we examined whether an apology and/or a first-person justification offered by an auditor-defendant results in fewer negligence verdicts against audit firms. Our results indicate that, when an auditor testifies...