Risk disclosure preceding negative outcomes : the effects of reporting critical audit matters on judgments of auditor liability
Kelsey Brasel (Ball State University), Marcus M. Doxey (The University of Alabama), Jonathan H. Grenier, Andrew Reffett (Miami University)
| Year of publication: |
September 2016
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|---|---|
| Authors: | Brasel, Kelsey ; Doxey, Marcus M. ; Grenier, Jonathan H. ; Reffett, Andrew |
| 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. 91.2016, 5, p. 1345-1362
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| Subject: | audit litigation | audit report | negligence | liability | critical audit matters | disclosure | Wirtschaftsprüfung | Financial audit | Haftung | Liability | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Risikomanagement | Risk management | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51380 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011562608