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Auditors are required to communicate significant risks and audit strategy to the audit committee. However, the effect on perceived auditor liability of auditor disclosures to the audit committee has been

Auditors are required to communicate significant risks and audit strategy to the audit committee. However, the effect on perceived auditor liability of auditor disclosures to the audit committee has been ignored for the most part in the accounting literature. In an experiment, I examine how the auditor’s choice to disclose a significant risk to the audit committee affects jurors’ negligence assessments of the auditor. Secondarily, I examine whether assessments of auditor negligence vary with the auditor’s use of a specialist.

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    • 2017
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    • Doctoral Dissertation Accountancy 2017

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