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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Bibliographic Details
Main Author: Cao, Tongrui
Other Authors: TAN, Hun Tong
Format: Thesis-Doctor of Philosophy
Language:English
Published: Nanyang Technological University 2020
Subjects:
Online Access:https://hdl.handle.net/10356/139474
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Institution: Nanyang Technological University
Language: English