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- W1998891646 abstract "Abstract This study provides evidence on how audit firms' decisions to use offshore (outsourced) auditors or to assign on-site (local) auditors extensive overtime affect judges' evaluation of auditor legal liability I conduct a behavioral experiment in which actual judges responded to a hypothetical audit lawsuit. The results suggest auditors may be penalized during the litigation process depending on the extent of overtime or off-shoring and judges' attitude toward the public accounting profession. Judges with a positive attitude toward public accounting assessed more liability for an audit firm that used offshore (outsourced) auditors than for the use of extensive overtime for on-site auditors or a control condition. However, judges with a negative attitude toward the auditing profession assessed higher liability for auditors except when on-site auditors bore significant overtime in the final weeks of the audit." @default.
- W1998891646 created "2016-06-24" @default.
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- W1998891646 date "2012-12-01" @default.
- W1998891646 modified "2023-09-27" @default.
- W1998891646 title "The influence of judges' attitudes on liability assessments related to failed audits exhibiting significant audit team over-time or significant use of off-shore auditors" @default.
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- W1998891646 doi "https://doi.org/10.1016/j.adiac.2012.06.001" @default.
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