We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
The Influence of Client Importance on Juror Evaluations of Auditor Liability.
- Authors
Brandon, Duane M.; Mueller, Jennifer M.
- Abstract
This study examines whether client importance affects jurors' evaluations of auditors. Specifically, we examine whether client importance is significantly related to juror evaluations of responsibility and blame as well as auditor liability and damage awards. The results indicate that when an auditor is involved in litigation associated with an audit client that is financially more important to the auditor, participants evaluated the auditor as less objective, more blameworthy, and more deserving of punishment. Client importance is also found to significantly affect jurors' liability assessments. Further analysis indicates the effects of client importance on liability assessments can be attributed to independence perceptions. Despite these differences, results indicate only a marginally significant influence of client importance on punitive damage awards and no influence on compensatory damage awards.
- Subjects
AUDITOR-client relationships; AUDITORS; AUDITING; LEGAL liability; AUDIT engagements; ACCOUNTING firms; AUDIT departments; ACTIONS &; defenses (Law); JURORS; ACCOUNTING
- Publication
Behavioral Research in Accounting, 2006, Vol 18, p1
- ISSN
1050-4753
- Publication type
Article
- DOI
10.2308/bria.2006.18.1.1