McNellis, Casey J.; Sweeney, John T.; Dalton, Kenneth C. - In: Advances in accounting behavioral research : 24, (pp. 87-116). 2021
In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation. We examine whether the increased documentation requirements of AS3 affect legal professionals' perceptions of audit...
