The influence of outcome knowledge on judges and jurors' evaluations of auditor decisions: A review and synthesis of prior research

Research output: Contribution to journalArticle

5 Citations (Scopus)

Abstract

During the last several years, a stream of research has evolved that investigates the influence of outcome information on evaluation judgments in an auditor legal liability context. These studies have included judges and jurors and have utilized different cases and scenarios. Our objective in this paper is to review and discuss insights from this stream of research. This research consists of three phases. Phase 1 focuses on the robust manifestation of outcome effects in an audit legal liability context, Phase 2 examines the effectiveness of selected mitigation strategies in moderating outcome effects, and Phase 3 begins the process of developing a preliminary theoretical framework. We also discuss future research that could be done to better understand outcome effects and to test operational responses and proposed remedies.

Original languageEnglish (US)
Pages (from-to)157-178
Number of pages22
JournalAdvances in Accounting Behavioral Research
Volume9
DOIs
StatePublished - 2006

Fingerprint

Evaluation
Auditors
Legal liability
Mitigation
Audit
Remedies
Scenarios
Theoretical framework

ASJC Scopus subject areas

  • Accounting

Cite this

@article{df8f94a4c1fd40fcadecd141ed1d1512,
title = "The influence of outcome knowledge on judges and jurors' evaluations of auditor decisions: A review and synthesis of prior research",
abstract = "During the last several years, a stream of research has evolved that investigates the influence of outcome information on evaluation judgments in an auditor legal liability context. These studies have included judges and jurors and have utilized different cases and scenarios. Our objective in this paper is to review and discuss insights from this stream of research. This research consists of three phases. Phase 1 focuses on the robust manifestation of outcome effects in an audit legal liability context, Phase 2 examines the effectiveness of selected mitigation strategies in moderating outcome effects, and Phase 3 begins the process of developing a preliminary theoretical framework. We also discuss future research that could be done to better understand outcome effects and to test operational responses and proposed remedies.",
author = "Lowe, {D. Jordan} and Reckers, {Philip M J}",
year = "2006",
doi = "10.1016/S1475-1488(06)09006-5",
language = "English (US)",
volume = "9",
pages = "157--178",
journal = "Advances in Accounting Behavioral Research",
issn = "1475-1488",
publisher = "JAI Press",

}

TY - JOUR

T1 - The influence of outcome knowledge on judges and jurors' evaluations of auditor decisions

T2 - A review and synthesis of prior research

AU - Lowe, D. Jordan

AU - Reckers, Philip M J

PY - 2006

Y1 - 2006

N2 - During the last several years, a stream of research has evolved that investigates the influence of outcome information on evaluation judgments in an auditor legal liability context. These studies have included judges and jurors and have utilized different cases and scenarios. Our objective in this paper is to review and discuss insights from this stream of research. This research consists of three phases. Phase 1 focuses on the robust manifestation of outcome effects in an audit legal liability context, Phase 2 examines the effectiveness of selected mitigation strategies in moderating outcome effects, and Phase 3 begins the process of developing a preliminary theoretical framework. We also discuss future research that could be done to better understand outcome effects and to test operational responses and proposed remedies.

AB - During the last several years, a stream of research has evolved that investigates the influence of outcome information on evaluation judgments in an auditor legal liability context. These studies have included judges and jurors and have utilized different cases and scenarios. Our objective in this paper is to review and discuss insights from this stream of research. This research consists of three phases. Phase 1 focuses on the robust manifestation of outcome effects in an audit legal liability context, Phase 2 examines the effectiveness of selected mitigation strategies in moderating outcome effects, and Phase 3 begins the process of developing a preliminary theoretical framework. We also discuss future research that could be done to better understand outcome effects and to test operational responses and proposed remedies.

UR - http://www.scopus.com/inward/record.url?scp=33646584172&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=33646584172&partnerID=8YFLogxK

U2 - 10.1016/S1475-1488(06)09006-5

DO - 10.1016/S1475-1488(06)09006-5

M3 - Article

AN - SCOPUS:33646584172

VL - 9

SP - 157

EP - 178

JO - Advances in Accounting Behavioral Research

JF - Advances in Accounting Behavioral Research

SN - 1475-1488

ER -