Are juries more likely to second-guess auditors under imprecise accounting standards?

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)101-117
Number of pages17
JournalAuditing
Volume35
Issue number1
DOIs
StatePublished - Feb 2016

ASJC Scopus Subject Areas

  • Accounting
  • Finance
  • Economics and Econometrics

Keywords

  • Audit litigation
  • IFRS
  • Jury decision making
  • Principles versus rules
  • Second-guessing
  • Standard precision

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