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Understanding investors' propensity to litigate : the role of perceived reporting flexibility and assessed management responsibility for harmful events

Cornell, Robert M.; Magro, Anne M.; Warne, Rick C. - In: Journal of applied accounting research 18 (2017) 3, pp. 317-340

Persistent link: https://www.econbiz.de/10011790443

Accounting guidance flexibility, auditors' ethical characteristics, and blame

Cornell, Robert M.; Warne, Rick C. - In: Advances in accounting behavioral research 19 (2016), pp. 97-125

Persistent link: https://www.econbiz.de/10011580372

Accounting Guidance Flexibility, Auditors’ Ethical Characteristics, and Blame

Cornell, Robert M.; Warne, Rick C. - In: Advances in accounting behavioral research., (pp. 97-125). 2016

We investigate the social and legal blame that investors assign to auditors following unfavorable outcomes using the precision of accounting guidance described as principles-based (i.e., less-precise) or rules-based (i.e., more precise), and why investors assign blame at differing levels. We...

Persistent link: https://www.econbiz.de/10015365376

When it pays to be a friend : Investigating nonprofessional investors' judgments toward CSR companies following an accounting restatement

Boyle, Erik S.; Mintchik, Natalia; Warne, Rick C. - In: Advances in accounting : a research annual 60 (2023), pp. 1-17

Persistent link: https://www.econbiz.de/10014285156

The ChatGPT artificial intelligence chatbot : how well does it answer accounting assessment questions?

Wood, David A.; Achhpilia, Muskan P.; Adams, Mollie T.; … - In: Issues in accounting education 38 (2023) 4, pp. 81-108

Persistent link: https://www.econbiz.de/10014431448