Matches in SemOpenAlex for { <https://semopenalex.org/work/W2134920270> ?p ?o ?g. }
Showing items 1 to 95 of
95
with 100 items per page.
- W2134920270 endingPage "341" @default.
- W2134920270 startingPage "327" @default.
- W2134920270 abstract "This study investigates whether providing higher quality audits increases auditors' chances of avoiding legal liability. Negligence rules hold auditors responsible for plaintiff losses only when the quality of the audit provided fails to meet standards of care. The results of my experiment suggest that the ex post observed consequences of audit failure can affect the standards of care to which jurors hold auditors. Specifically, participants serving in the role of jurors assessed higher standards of care for auditors when the consequences of audit failure were more severe. Furthermore, when the consequences of audit failure were more severe, participants' evaluations of the auditor did not depend on the quality of the audit provided—auditors who provided higher quality audits were evaluated just as negatively as those who provided lower quality audits. In contrast, when audit failure led to only moderately negative consequences, auditors who provided higher quality audits received more favorable evaluations. These results suggest that providing higher quality audits will not necessarily protect auditors from legal liability when the consequences of audit failure are severe." @default.
- W2134920270 created "2016-06-24" @default.
- W2134920270 creator A5080919961 @default.
- W2134920270 date "2000-07-01" @default.
- W2134920270 modified "2023-10-10" @default.
- W2134920270 title "The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses" @default.
- W2134920270 cites W1971925235 @default.
- W2134920270 cites W1990317644 @default.
- W2134920270 cites W1991314332 @default.
- W2134920270 cites W1991623719 @default.
- W2134920270 cites W1998797317 @default.
- W2134920270 cites W2004259582 @default.
- W2134920270 cites W2022048152 @default.
- W2134920270 cites W2060335419 @default.
- W2134920270 cites W2069664560 @default.
- W2134920270 cites W2136283066 @default.
- W2134920270 cites W2330412908 @default.
- W2134920270 cites W4246438309 @default.
- W2134920270 cites W4248966973 @default.
- W2134920270 cites W4295545751 @default.
- W2134920270 cites W65563293 @default.
- W2134920270 doi "https://doi.org/10.2308/accr.2000.75.3.327" @default.
- W2134920270 hasPublicationYear "2000" @default.
- W2134920270 type Work @default.
- W2134920270 sameAs 2134920270 @default.
- W2134920270 citedByCount "169" @default.
- W2134920270 countsByYear W21349202702012 @default.
- W2134920270 countsByYear W21349202702013 @default.
- W2134920270 countsByYear W21349202702014 @default.
- W2134920270 countsByYear W21349202702015 @default.
- W2134920270 countsByYear W21349202702016 @default.
- W2134920270 countsByYear W21349202702017 @default.
- W2134920270 countsByYear W21349202702018 @default.
- W2134920270 countsByYear W21349202702019 @default.
- W2134920270 countsByYear W21349202702020 @default.
- W2134920270 countsByYear W21349202702021 @default.
- W2134920270 countsByYear W21349202702022 @default.
- W2134920270 countsByYear W21349202702023 @default.
- W2134920270 crossrefType "journal-article" @default.
- W2134920270 hasAuthorship W2134920270A5080919961 @default.
- W2134920270 hasConcept C111472728 @default.
- W2134920270 hasConcept C121955636 @default.
- W2134920270 hasConcept C138885662 @default.
- W2134920270 hasConcept C140181557 @default.
- W2134920270 hasConcept C144133560 @default.
- W2134920270 hasConcept C156223087 @default.
- W2134920270 hasConcept C162118730 @default.
- W2134920270 hasConcept C170856484 @default.
- W2134920270 hasConcept C17744445 @default.
- W2134920270 hasConcept C191602146 @default.
- W2134920270 hasConcept C199286143 @default.
- W2134920270 hasConcept C199521495 @default.
- W2134920270 hasConcept C199539241 @default.
- W2134920270 hasConcept C2777834853 @default.
- W2134920270 hasConcept C2779530757 @default.
- W2134920270 hasConcept C41282006 @default.
- W2134920270 hasConcept C97460637 @default.
- W2134920270 hasConceptScore W2134920270C111472728 @default.
- W2134920270 hasConceptScore W2134920270C121955636 @default.
- W2134920270 hasConceptScore W2134920270C138885662 @default.
- W2134920270 hasConceptScore W2134920270C140181557 @default.
- W2134920270 hasConceptScore W2134920270C144133560 @default.
- W2134920270 hasConceptScore W2134920270C156223087 @default.
- W2134920270 hasConceptScore W2134920270C162118730 @default.
- W2134920270 hasConceptScore W2134920270C170856484 @default.
- W2134920270 hasConceptScore W2134920270C17744445 @default.
- W2134920270 hasConceptScore W2134920270C191602146 @default.
- W2134920270 hasConceptScore W2134920270C199286143 @default.
- W2134920270 hasConceptScore W2134920270C199521495 @default.
- W2134920270 hasConceptScore W2134920270C199539241 @default.
- W2134920270 hasConceptScore W2134920270C2777834853 @default.
- W2134920270 hasConceptScore W2134920270C2779530757 @default.
- W2134920270 hasConceptScore W2134920270C41282006 @default.
- W2134920270 hasConceptScore W2134920270C97460637 @default.
- W2134920270 hasIssue "3" @default.
- W2134920270 hasLocation W21349202701 @default.
- W2134920270 hasOpenAccess W2134920270 @default.
- W2134920270 hasPrimaryLocation W21349202701 @default.
- W2134920270 hasRelatedWork W201471095 @default.
- W2134920270 hasRelatedWork W2519319525 @default.
- W2134920270 hasRelatedWork W2726108998 @default.
- W2134920270 hasRelatedWork W2797501186 @default.
- W2134920270 hasRelatedWork W2990906868 @default.
- W2134920270 hasRelatedWork W3104381322 @default.
- W2134920270 hasRelatedWork W4283661226 @default.
- W2134920270 hasRelatedWork W4285492234 @default.
- W2134920270 hasRelatedWork W4323049304 @default.
- W2134920270 hasRelatedWork W4385594519 @default.
- W2134920270 hasVolume "75" @default.
- W2134920270 isParatext "false" @default.
- W2134920270 isRetracted "false" @default.
- W2134920270 magId "2134920270" @default.
- W2134920270 workType "article" @default.