Oxford, OH 45056
United States
Miami University of Ohio
risk assessment, undetected fraud, auditor liability, auditor foresight, black sheep effect
audit litigation; settlement norm; risk management by attorneys; defense of professional jurisdiction
audit litigation, settlement norm, attorney risk management, defense of professional jurisdiction
underreporting time, motivated reasoning, biased recall and time budget
audit firm, insurance, knowledge transfer, risk shifting
Auditing, specialists, estimates, aggressiveness, auditor negligence
Audit litigation, audit report, negligence, liability, critical audit matters, disclosure