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The Effects of Decision-Aid Use and Reliability on Jurors' Evaluations of Auditor Liability
16 references·16 citing·46 second hopsampled
The Effects of Decision-Aid Use and Reliability on Jurors' Evaluations of Auditor Liability (2002)The Effects of Decision-Aid Use and Relia…The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses (2000)The Effects of Audit Quality …A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting (2000)A Decision Aid for Assessing …Financial Reporting and Auditing Under Alternative Damage Apportionment Rules (1999)Financial Reporting and Audit…Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses (1999)Audit Quality and Auditor Siz…Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases (1998)Fraud Type and Auditor Litiga…The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions (1997)The Effects of SAS No. 82 on …Reliance on Decision Aids: An Examination of Auditors' Assessment of Management Fraud. (1997)Reliance on Decision Aids: An…Lawsuits against Auditors (1994)Lawsuits against AuditorsAuditor Litigation and Modified Reporting on Bankrupt Clients (1994)Auditor Litigation and Modifi…Inside the Juror (1993)Inside the JurorAuditing Standards, Legal Liability, and Auditor Wealth (1993)Auditing Standards, Legal Lia…Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification (1990)Pressure and Performance in A…Assessing Audit Risk from Errors and Irregularities (1990)Assessing Audit Risk from Err…Behavioral research in accounting (1989)Behavioral research in accoun…Factors influencing the use of a decision rule in a probabilistic task (1986)Factors influencing the use o…Attribution Theory and Research (1980)Attribution Theory and Resear…The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence (2021)The Effects of the Internal C…Changing the means of managerial work: effects of automated decision support systems on personnel selection tasks (2020)Changing the means of manager…Researching Juror Judgment and Decision Making in Cases of Alleged Auditor Negligence: A Toolkit for New Scholars (2017)Researching Juror Judgment an…The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards (2015)The Impact of Audit Evidence …The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure (2014)The Effects of Accounting Sta…Need for Autonomy and Resistance to Standardized Employee Selection Practices (2014)Need for Autonomy and Resista…Modeling voluntary CAAT utilization decisions in auditing (2014)Modeling voluntary CAAT utili…Litigation risk, financial reporting and auditing: A survey of the literature (2014)Litigation risk, financial re…Are Juries More Likely to Second-Guess Auditors under Imprecise Accounting Standards? (2014)Are Juries More Likely to Sec…Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards (2011)Can Reporting Norms Create a …Can Identifying and Investigating Fraud Risks Increase Auditors’ Liability? (2010)Can Identifying and Investiga…Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management (2007)Moral Judgment and Causal Att…The Influence of Client Importance on Juror Evaluations of Auditor Liability (2006)The Influence of Client Impor…Strong Corporate Governance and Audit Firm Rotation: Effects on Judges' Independence Perceptions and Litigation Judgments (2006)Strong Corporate Governance a…Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)Judgment and Decision Making …The efficacy of liquidation and bankruptcy prediction models for assessing going concern (2003)The efficacy of liquidation a…Auditor size and audit quality (1981)Auditor brand name reputations and industry specializations (1995)Who Cares about Auditor Reputation?* (2005)The impact of corporate governance on auditor choice: Evidence from China (2009)Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions (2014)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The Association between Auditor Litigation and Abnormal Accruals (2001)Financial statement analysis (2007)The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)Financial Reporting: An Accounting Revolution. (1982)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)Audit effort and earnings management (2007)On the psychology of prediction. (1973)Linear models in decision making. (1974)The robust beauty of improper linear models in decision making. (1979)The Effects of Financial Incentives in Experiments: A Review and Capital-Labor-Production Framework (1999)Principles of forecasting : a handbook for researchers and practitioners (2001)Large Stakes and Big Mistakes (2009)Generalized expectancies for internal versus external control of reinforcement. (1966)Telling more than we can know: Verbal reports on mental processes. (1977)Learned helplessness in humans: Critique and reformulation. (1978)Social Psychology of Intergroup Relations (1982)The Mutual Knowledge Problem and Its Consequences for Dispersed Collaboration (2001)Protecting Organization Reputations During a Crisis: The Development and Application of Situational Crisis Communication Theory (2007)Adaptive strategy selection in decision making. (1988)Compensation and Incentives: Practice vs. Theory (1988)Task Complexity: A Review and Analysis (1988)Pay for Performance in the Public Sector--Benefits and (Hidden) Costs (2009)Decision Analysis: Introductory Lectures on Choices Under Uncertainty. (1969)Perception in chess (1973)Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements (2001)Decomposition of Fraud‐Risk Assessments and Auditors' Sensitivity to Fraud Cues* (2004)The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting* (2004)The Nature of Expertise (2014)Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Financial Statement Fraud: Insights from the Academic Literature (2008)Detecting Management Fraud in Public Companies (2010)Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms (2011)Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)Behavioral Ethics in Organizations: A Review (2006)The Concept of Information Overload - A Review of Literature from Organization Science, Accounting, Marketing, MIS, and Related Disciplines (2004) (2008)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1980Attribution Theory and Research2,648 cited
  • 1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
  • 1989Behavioral research in accounting741 cited
  • 1994Lawsuits against Auditors540 cited
  • 2000A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting437 cited
  • 1994Auditor Litigation and Modified Reporting on Bankrupt Clients427 cited
  • 1999Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses366 cited
  • 1990Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification342 cited
  • 1986Factors influencing the use of a decision rule in a probabilistic task333 cited
  • 1997The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions235 cited
  • 1998Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases219 cited
  • 2000The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses204 cited
  • 1997Reliance on Decision Aids: An Examination of Auditors' Assessment of Management Fraud.196 cited
  • 1993Inside the Juror179 cited
  • 1999

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Financial Reporting and Auditing Under Alternative Damage Apportionment Rules
158 cited
  • 1990Assessing Audit Risk from Errors and Irregularities153 cited
  • Cited by

    • 2010Can Identifying and Investigating Fraud Risks Increase Auditors’ Liability?106 cited
    • 2020Changing the means of managerial work: effects of automated decision support systems on personnel selection tasks100 cited
    • 2011Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards98 cited
    • 2015The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards89 cited
    • 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective88 cited
    • 2014Modeling voluntary CAAT utilization decisions in auditing72 cited
    • 2014The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure71 cited
    • 2021The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence66 cited
    • 2003The efficacy of liquidation and bankruptcy prediction models for assessing going concern66 cited
    • 2006Strong Corporate Governance and Audit Firm Rotation: Effects on Judges' Independence Perceptions and Litigation Judgments55 cited
    • 2007Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management48 cited
    • 2014Need for Autonomy and Resistance to Standardized Employee Selection Practices47 cited
    • 2017Researching Juror Judgment and Decision Making in Cases of Alleged Auditor Negligence: A Toolkit for New Scholars46 cited
    • 2006The Influence of Client Importance on Juror Evaluations of Auditor Liability44 cited
    • 2014Are Juries More Likely to Second-Guess Auditors under Imprecise Accounting Standards?44 cited
    • 2014Litigation risk, financial reporting and auditing: A survey of the literature43 cited