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Early Evidence on the Effects of Critical Audit Matters on Auditor Liability

9 references·9 citing·51 second hopsampled

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References

1986Norm theory: Comparing reality to its alternatives.3,027 cited
1992Explaining the evidence: Tests of the Story Model for juror decision making.761 cited
1997Decision Affect Theory: Emotional Reactions to the Outcomes of Risky Options737 cited
2016Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability314 cited
2016The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability246 cited
2002The Affective Consequences of Expected and Unexpected Outcomes202 cited
2001Improving Jurors' Evaluations of Auditors in Negligence Cases172 cited
2010Can Identifying and Investigating Fraud Risks Increase Auditors’ Liability?106 cited
2015The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards89 cited

Cited by

2020Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–201851 cited
2016Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2016-003, Proposed Auditing Standard—The Auditor's Report on an Audit of Financial Statements when the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards46 cited
2017Does Considering Key Audit Matters Affect Auditor Judgment Performance?45 cited
2022

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The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report

38 cited

2016The Effects of Key Audit Matters on the Auditor's Report's Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors30 cited

2020Key audit matter and auditor liability: evidence from auditor evaluators in Thailand29 cited

2018Kilit Denetim Konuları: Borsa İstanbul Üzerine Bir Araştırma26 cited

2024Key audit matters: a systematic review26 cited

2016The New European Audit Regulation Arena: Discussion of New Rules and Ideas for Future Research23 cited