Los Angeles, CA 90089
University of Southern California
in Total Papers Downloads
Higher Intent Standard; Juror Evaluations; Auditor Liability; Legal Knowledge; State Law; Legal Reforms
risk-based auditing, fraud, intent, risk, scale insensitivity, experimental economics
auditor attributes; auditor effectiveness; professional identity; self-regulatory depletion; trait professional skepticism
Default options, prepopulation, reliance on prior year results, audit workpapers, risk assessment, professional guidance, individual characteristics
experimental economics, strategic reasoning, range disclosure, measurement uncertainty, estimates, manager reporting, manager attributes, the Dark Triad
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