The Effects of Specialist Type and Estimate Aggressiveness on Juror Judgments of Auditor Negligence PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Effects of Specialist Type and Estimate Aggressiveness on Juror Judgments of Auditor Negligence PDF full book. Access full book title The Effects of Specialist Type and Estimate Aggressiveness on Juror Judgments of Auditor Negligence by J. Owen Brown. Download full books in PDF and EPUB format.
Author: J. Owen Brown Publisher: ISBN: Category : Languages : en Pages :
Book Description
This study examines the interactive effects on jurors' auditor negligence assessments of two critical factors auditors consider when auditing complex estimates, the decision to use a specialist and the relative aggressiveness of management's estimate. Experiment 1 finds that jurors view auditors' acceptance of a more aggressive estimate as more justifiable, and are thus less likely to find the auditors negligent, when the auditors consulted with either an internal or external specialist when auditing the estimate. We do not, however, observe the same litigation benefits of using a specialist for less aggressive estimates. Experiment 2 extends these results by revealing jurors are less likely to find auditors negligent when the auditors use an external as opposed to an internal specialist, due to more favorable perceptions of external specialists' independence, leading to their audit procedures being viewed as more justifiable. However, we find auditors can accrue the same litigation benefits of using external specialists by having an external specialist review the internal specialists' work, as jurors perceive using both specialists as more justifiable. Overall, we find utilizing external specialists, either to directly test management estimates or to review internal specialists' work, can limit auditors' litigation exposure when auditing relatively aggressive complex estimates.
Author: J. Owen Brown Publisher: ISBN: Category : Languages : en Pages :
Book Description
This study examines the interactive effects on jurors' auditor negligence assessments of two critical factors auditors consider when auditing complex estimates, the decision to use a specialist and the relative aggressiveness of management's estimate. Experiment 1 finds that jurors view auditors' acceptance of a more aggressive estimate as more justifiable, and are thus less likely to find the auditors negligent, when the auditors consulted with either an internal or external specialist when auditing the estimate. We do not, however, observe the same litigation benefits of using a specialist for less aggressive estimates. Experiment 2 extends these results by revealing jurors are less likely to find auditors negligent when the auditors use an external as opposed to an internal specialist, due to more favorable perceptions of external specialists' independence, leading to their audit procedures being viewed as more justifiable. However, we find auditors can accrue the same litigation benefits of using external specialists by having an external specialist review the internal specialists' work, as jurors perceive using both specialists as more justifiable. Overall, we find utilizing external specialists, either to directly test management estimates or to review internal specialists' work, can limit auditors' litigation exposure when auditing relatively aggressive complex estimates.
Author: American Bar Association. House of Delegates Publisher: American Bar Association ISBN: 9781590318737 Category : Law Languages : en Pages : 216
Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: Dennis J. Devine Publisher: NYU Press ISBN: 0814725228 Category : Psychology Languages : en Pages : 286
Book Description
While jury decision making has received considerable attention from social scientists, there have been few efforts to systematically pull together all the pieces of this research. In Jury Decision Making, Dennis J. Devine examines over 50 years of research on juries and offers a "big picture" overview of the field. The volume summarizes existing theories of jury decision making and identifies what we have learned about jury behavior, including the effects of specific courtroom practices, the nature of the trial, the characteristics of the participants, and the evidence itself. Making use of those foundations, Devine offers a new integrated theory of jury decision making that addresses both individual jurors and juries as a whole and discusses its ramifications for the courts. Providing a unique combination of broad scope, extensive coverage of the empirical research conducted over the last half century, and theory advancement, this accessible and engaging volume offers "one-stop shopping" for scholars, students, legal professionals, and those who simply wish to better understand how well the jury system works.
Author: National Research Council Publisher: National Academies Press ISBN: 0309142393 Category : Law Languages : en Pages : 348
Book Description
Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
Author: Department of Defense Publisher: ISBN: 9781452863467 Category : Languages : en Pages : 156
Book Description
The Standards of Conduct Office of the Department of Defense General Counsel's Office has assembled an "encyclopedia" of cases of ethical failure for use as a training tool. These are real examples of Federal employees who have intentionally or unwittingly violated standards of conduct. Some cases are humorous, some sad, and all are real. Some will anger you as a Federal employee and some will anger you as an American taxpayer. Note the multiple jail and probation sentences, fines, employment terminations and other sanctions that were taken as a result of these ethical failures. Violations of many ethical standards involve criminal statutes. This updated (end of 2009) edition is organized by type of violations, including conflicts of interest, misuse of Government equipment, violations of post-employment restrictions, and travel.
Author: David Hay Publisher: Routledge ISBN: 1136210350 Category : Business & Economics Languages : en Pages : 387
Book Description
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Author: Jean-Pierre Brun Publisher: World Bank Publications ISBN: 0821386352 Category : Business & Economics Languages : en Pages : 286
Book Description
This handbook is designed as a 'how-to' manual that guides practitioners as they grapple with the strategic, organizational, investigative, and legal challenges of recovering assets that have been stolen by corrupt leaders and hidden abroad.
Author: Publisher: World Bank Publications ISBN: 082137902X Category : Law Languages : en Pages : 284
Book Description
This book is a first-of-its-kind, practice-based guide of 36 key concepts?legal, operational, and practical--that countries can use to develop non-conviction based (NCB) forfeiture legislation that will be effective in combating the development problem of corruption and recovering stolen assets.
Author: J. Owen Brown
Author: J. Owen Brown
Author: American Bar Association. House of Delegates
Author: Dennis J. Devine
Author: National Research Council
Author: Department of Defense
Author: David Hay
Author: Peter W. Greenwood
Author: Jean-Pierre Brun
Author: Reid Hastie
Author: