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The Effects of Critical Audit Matter Removal and Duration on Jurors' Assessments of Auditor Negligence
15 references·16 citing·54 second hopsampled
The Effects of Critical Audit Matter Removal and Duration on Jurors' Assessments of Auditor Negligence (2018)The Effects of Critical Audit Matter Remo…Researching Juror Judgment and Decision Making in Cases of Alleged Auditor Negligence: A Toolkit for New Scholars (2017)Researching Juror Judgment an…The Online Laboratory: Conducting Experiments in a Real Labor Market∗ (2016)The Online Laboratory: Conduc…The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability (2016)The Effects of Critical Audit…Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability (2016)Risk Disclosure Preceding Neg…Does Recent Academic Research Support Changes to Audit Reporting Standards? (2016)Does Recent Academic Research…The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards (2015)The Impact of Audit Evidence …How Insights from the “New” JDM Research Can Improve Auditor Judgment: Fundamental Research Questions and Methodological Advice (2015)How Insights from the “New” J…Risk-Based Auditing, Strategic Prompts, and Auditor Sensitivity to the Strategic Risk of Fraud (2011)Risk-Based Auditing, Strategi…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…It’s all about audit quality: Perspectives on strategic-systems auditing (2006)It’s all about audit quality:…Confidence Limits for the Indirect Effect: Distribution of the Product and Resampling Methods (2004)Confidence Limits for the Ind…Improving Jurors' Evaluations of Auditors in Negligence Cases (2001)Improving Jurors' Evaluations…The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses (2000)The Effects of Audit Quality …Decision Affect Theory: Emotional Reactions to the Outcomes of Risky Options (1997)Decision Affect Theory: Emoti…Can artificial intelligence reduce the effect of independence conflicts on audit firm liability? (2024)Can artificial intelligence r…Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States (2023)Costs and benefits of auditor…Adoption and content of key audit matters and stock price crash risk (2023)Adoption and content of key a…Key audit matters and debt contracting: evidence from China (2022)Key audit matters and debt co…Is Client-Specific Information Useful to Investors? Evidence From Key Audit Matter Reports (2022)Is Client-Specific Informatio…Does the mandatory disclosure of audit information affect analysts' information acquisition? (2022)Does the mandatory disclosure…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…The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments (2021)The effects of disclosing cri…The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures (2021)The Effect of Auditor Reporti…Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions? (2021)Key audit matters: did IAASB …How do key audit matter characteristics combine to impact financial statement understandability? (2021)How do key audit matter chara…Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland (2021)Do key audit matters (KAMs) m…Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud (2020)Evidence on how different int…Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement (2020)Changes in audit effort and c…Does Considering Key Audit Matters Affect Auditor Judgment Performance? (2017)Does Considering Key Audit Ma…A Catch-22 in Audit Litigation? Interventions that Decrease Assessed Auditor Culpability by Reducing Assessed Fraud Detectability and Auditor Acquiescence Generate Reactance Effects that Increase Assessed Damages (2014)A Catch-22 in Audit Litigatio…Mood, misattribution, and judgments of well-being: Informative and directive functions of affective states. (1983)Personality and susceptibility to positive and negative emotional states. 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References

  • 2004Confidence Limits for the Indirect Effect: Distribution of the Product and Resampling Methods7,799 cited
  • 2016The Online Laboratory: Conducting Experiments in a Real Labor Market∗1,494 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
  • 2000The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses204 cited
  • 2006It’s all about audit quality: Perspectives on strategic-systems auditing187 cited
  • 2001Improving Jurors' Evaluations of Auditors in Negligence Cases172 cited
  • 2016Does Recent Academic Research Support Changes to Audit Reporting Standards?118 cited
  • 2015How Insights from the “New” JDM Research Can Improve Auditor Judgment: Fundamental Research Questions and Methodological Advice112 cited
  • 2010Can Identifying and Investigating Fraud Risks Increase Auditors’ Liability?106 cited
  • 2011Risk-Based Auditing, Strategic Prompts, and Auditor Sensitivity to the Strategic Risk of Fraud99 cited
  • 2011Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards98 cited

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

  • 2015The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards89 cited
  • 2017Researching Juror Judgment and Decision Making in Cases of Alleged Auditor Negligence: A Toolkit for New Scholars46 cited
  • Cited by

    • 2021Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland67 cited
    • 2021The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence66 cited
    • 2021The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments65 cited
    • 2020Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement46 cited
    • 2017Does Considering Key Audit Matters Affect Auditor Judgment Performance?45 cited
    • 2022Does the mandatory disclosure of audit information affect analysts' information acquisition?40 cited
    • 2021The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures37 cited
    • 2021Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?37 cited
    • 2020Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud33 cited
    • 2023Adoption and content of key audit matters and stock price crash risk32 cited
    • 2021How do key audit matter characteristics combine to impact financial statement understandability?30 cited
    • 2022Is Client-Specific Information Useful to Investors? Evidence From Key Audit Matter Reports30 cited
    • 2022Key audit matters and debt contracting: evidence from China28 cited
    • 2024Can artificial intelligence reduce the effect of independence conflicts on audit firm liability?23 cited
    • 2023Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States23 cited
    • 2014A Catch-22 in Audit Litigation? Interventions that Decrease Assessed Auditor Culpability by Reducing Assessed Fraud Detectability and Auditor Acquiescence Generate Reactance Effects that Increase Assessed Damages21 cited