How trial preparation factors influence audit litigation outcomes : insights from audit litigators
Year of publication: |
2024
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Authors: | Maksymov, Eldar ; Peecher, Mark E. ; Pickerd, Jeffrey ; Zhou, Yuepin |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 99.2024, 3, p. 373-396
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Subject: | audit litigation | elaboration likelihood model | ELM | audit litigation risk | trial preparation | juror bias | Wirtschaftsprüfung | Financial audit | Zivilprozess | Civil litigation | Rechtsprechung | Court decisions | Rechtsökonomik | Economic analysis of law | Haftung | Liability | Gerichtliche Prozesskosten | Litigation costs |
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