Andrew Reffett

Miami University of Ohio

Oxford, OH 45056

United States

SCHOLARLY PAPERS

6

DOWNLOADS

317

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (6)

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 127 (288,519)
Citation 4

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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

2.

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

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3716630
Number of pages: 40 Posted: 18 Dec 2020
D'Amore-McKim School of Business - Accounting Group, University of Illinois at Urbana-Champaign, Miami University of Ohio and University of South Carolina
Downloads 99 (341,771)
Citation 2

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

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underreporting time, motivated reasoning, biased recall and time budget

4.

Beyond Risk Shifting: The Knowledge-Transferring Role of Audit Liability Insurers

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Miami University of OhioUniversity of Pittsburgh - Katz Graduate School of Business, Arizona State University (ASU) - School of Accountancy, University of Illinois at Urbana-Champaign and Miami University of Ohio

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audit firm, insurance, knowledge transfer, risk shifting

5.

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

6.

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