000			02269nab a2200241 a 4500
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005			20200226102032.0
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040			_aCO-BoUGC _cCO-BoUGC
100	1		_aGimbar, Christine _9177848
245	1	4	_aThe effects of critical audit matter paragraphs and accounting standard precision on auditor liability _cChristine Gimbar, Bowe Hansen & Michael E. Ozlanski
300			_aPáginas 1629 a la 1646
520	3		_aThe Public Company Accounting Oversight Board recently proposed amendments to the standard audit report that would require the disclosure of critical audit matters (CAMs), and the Securities and Exchange Commission continues to evaluate the use of principles-based (imprecise) accounting standards within U.S. generally accepted accounting principles. We assert that jurors perceive precise accounting standards to constrain auditors' control over financial reporting outcomes, resulting in a lower propensity for negligence verdicts when the accounting treatment conforms to the precise standard. However, we hypothesize that the use of either imprecise standards or CAMs reduces the extent to which jurors perceive this constraint to exist, leading to increased auditor liability. We present experimental evidence supporting this argument. Our results highlight the similarities between the effects of imprecise accounting standards and CAMs on negligence assessments. These results provide insight for regulators and the auditing profession about the potential consequences of the proposed regulatory changes.
650	1	4	_991036 _aContabilidad _zEstados Unidos _xLegislación _vPublicaciones seriadas
650	2	4	_9177057 _aAuditoría _vPublicaciones seriadas _xLegislación _zEstados Unidos
650	2	4	_9177445 _aAuditores _vPublicaciones seriadas _xResponsabilidad profesional
690			_aThe Public Company Accounting Oversight Board (PCAOB) _9177452
690			_aCritical Audit Matters (CAMs) _9177849
700	1		_aHansen, Bowe _9177850
700	1		_aOzlanski, Michael E. _9177851
773	0		_082265 _9374973 _aThe accounting review 2016 V.91 No.6 (Nov) _o0000002032091 _x0001-4826 (papel) _h18 páginas _nIncluye tablas, figuras, referencias bibliográficas y apéndices
942			_2ddc _cART