Andrew Reffett

Miami University of Ohio

Oxford, OH 45056

United States

SCHOLARLY PAPERS

5

DOWNLOADS

209

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (5)

The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys

Number of pages: 53 Posted: 29 Mar 2017 Last Revised: 01 Jul 2019
Arizona State University (ASU) - School of Accountancy, The University of Mississippi, Arizona State University (ASU), University of Illinois at Urbana-Champaign and Miami University of Ohio
Downloads 118 (266,840)
Citation 2

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audit litigation; settlement norm; risk management by attorneys; defense of professional jurisdiction

The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys

Contemporary Accounting Research, Forthcoming
Posted: 16 Oct 2019
Arizona State University (ASU) - School of Accountancy, The University of Mississippi, Arizona State University (ASU) - School of Accountancy, University of Illinois at Urbana-Champaign and Miami University of Ohio

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audit litigation, settlement norm, attorney risk management, defense of professional jurisdiction

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underreporting time, motivated reasoning, biased recall and time budget

3.

The Effects of Accurate Fraud Risk Assessment on Audit Professionals’ Judgments of Auditor Performance in Cases of Undetected Fraud: Evidence of Shifting Standards

Number of pages: 40
D'Amore-McKim School of Business - Accounting Group, University of Illinois at Urbana-Champaign, Miami University of Ohio and University of South Carolina
Downloads 3

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risk assessment, undetected fraud, auditor liability, auditor foresight, black sheep effect

4.

The Effects of Specialist Type and Estimate Aggressiveness on Juror Judgments of Auditor Negligence

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 06 Dec 2015 Last Revised: 05 Dec 2018
Baylor University, Miami University - Department of Accountancy, Miami University - Department of Accountancy and Miami University of Ohio

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Auditing, specialists, estimates, aggressiveness, auditor negligence

5.

Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability

Posted: 28 Aug 2014 Last Revised: 05 Jan 2016
Ball State University, University of Alabama - Culverhouse School of Accountancy, Miami University - Department of Accountancy and Miami University of Ohio

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Audit litigation, audit report, negligence, liability, critical audit matters, disclosure