When assuming less responsibility backfires : the effects of audit responsibility assignment, audit failure location, and engagement partner signature on auditor legal liability
This thesis examines the effects of audit responsibility assignment (divide versus assume), audit failure location (lead versus participating audit firm), and engagement partner signature (present versus absent) on jurors’ evaluations of auditor legal liability. The PCAOB recently proposed two audit...
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| Format: | Thesis-Doctor of Philosophy |
| Language: | English |
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Nanyang Technological University
2020
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| Online Access: | https://hdl.handle.net/10356/139474 |