Risk disclosure preceding negative outcomes (Registro nro. 199095)
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| 000 -LÍDER | |
|---|---|
| Campo fijo de descripción fija | 02325nab a2200229 a 4500 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL | |
| Campo de control | OSt |
| 005 - FECHA Y HORA DE LA ULTIMA TRANSACCIÓN | |
| control field | 20200226101940.0 |
| 008 - ELEMENTOS DE LONGITUD FIJA -- INFORMACIÓN GENERAL | |
| Campo fijo de descripción fija -- Información general | 191127s2016 xxubr|p|r|||| 00| 0|eng d |
| 040 ## - FUENTE DE CATALOGACIÓN | |
| Agencia Catalogadora | CO-BoUGC |
| Agencia que realiza la transcripción | CO-BoUGC |
| 100 1# - ASIENTO PRINCIPAL--NOMBRE PERSONAL | |
| Nombre personal | Brasel, Kelsey |
| 245 10 - TÍTULO | |
| Título | Risk disclosure preceding negative outcomes |
| Subtitulo | the efects of reporting critical audit matters on judgements of auditor liability |
| Responsables | Kelsey Brasel, Marcus M. Doxey, Jonathan H. Grenier, Andrew Reffett |
| 300 ## - DESCRIPCIÓN FÍSICA | |
| Extensión | Páginas 1345 a la 1362 |
| 520 1# - NOTA DE RESUMEN, ETC. | |
| Nota de sumario, etc. | Audit practitioners, academics, and attorneys have expressed concern that disclosing critical audit matters (CAMs) will increase jurors' auditor liability judgments when auditors fail to detect misstatements. In contrast, this study provides theory and experimental evidence that CAM disclosures, under certain conditions, reduce auditor liability judgments as jurors perceive that undetected fraudulent misstatements were more foreseeable to the plaintiff (i.e., the financial statement user suing the auditor). However, we find that CAM disclosures only reduce auditor liability for undetected misstatements that, absent CAM disclosure, are relatively difficult to foresee. Finally, CAM disclosures that are unrelated to subsequent misstatements neither increase nor reduce auditor liability judgments relative to the current regime (i.e., where CAMs are not disclosed), but reduce liability judgments relative to reporting that there were no CAMs. As such, we find that, relative to stating there were no CAMs, disclosure of any CAM (i.e., related or unrelated) provides litigation protection in cases of undetected fraud. Consequently, the CAM requirement could incentivize auditors to disclose innocuous boilerplate CAMs, thereby diluting the impact of more warranted CAM disclosures. |
| 650 17 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 57207 |
| Término temático o nombre geográfico como elemento de entrada | Auditoría |
| Subdivisión de forma | Publicaciones seriadas |
| 650 27 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 56368 |
| Término temático o nombre geográfico como elemento de entrada | Contabilidad |
| Subdivisión de forma | Publicaciones seriadas |
| 650 27 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 45402 |
| Término temático o nombre geográfico como elemento de entrada | Auditores |
| Subdivisión general | Responsabilidad profesional |
| Subdivisión de forma | Publicaciones seriadas |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Doxey, Marcus M. |
| -- | 176275 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Grenier, Jonathan H. |
| -- | 176276 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Reffett, Andrew |
| -- | 176277 |
| 773 0# - ASIENTO DE ITEM FUENTE | |
| Host Biblionumber | 82265 |
| Host Itemnumber | 373355 |
| Asiento principal | The accounting review 2016 V.91 No.5 (Sep) |
| Otro identificador del ítem | 0000002030609 |
| International Standard Serial Number | 0001-4826 (papel) |
| Descripción física | 17 páginas |
| Nota | Incluye figuras, apéndices y referencias bibliográficas |
| 942 ## - TIPO DE MATERIAL (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Tipo de Item KOHA | Artículo de Revista |
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