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The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability
Language: en
Pages:
Authors: Christine Gimbar
Categories:
Type: BOOK - Published: 2016 - Publisher:

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The Public Company Accounting Oversight Board recently proposed amendments to the standard audit report that would require the disclosure of critical audit matt
Early Evidence on the Effects of Critical Audit Matters on Auditor Liability
Language: en
Pages:
Authors: Christine Gimbar
Categories:
Type: BOOK - Published: 2015 - Publisher:

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The U.S. Public Company Accounting Oversight Board recently proposed changes to the audit reporting model that would require auditors to disclose areas of high
The Effects of Critical Audit Matter Removal and Duration on Jurors' Assessments of Auditor Negligence
Language: en
Pages:
Authors: Jeremy Vinson
Categories:
Type: BOOK - Published: 2018 - Publisher:

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A primary concern facing the PCAOB's requirement of disclosing critical audit matters (CAMs) is increased auditor litigation risk. Evidence with Key Audit Matte
Risk Disclosure Preceding Negative Outcomes
Language: en
Pages:
Authors: Kelsey Brasel
Categories:
Type: BOOK - Published: 2016 - Publisher:

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Audit practitioners, academics, and attorneys have expressed concern that disclosing critical audit matters (CAMs) will increase jurors' auditor liability judgm
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty
Language: en
Pages:
Authors: Steven J. Kachelmeier
Categories:
Type: BOOK - Published: 2020 - Publisher:

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We present experimental evidence suggesting that critical audit matter (CAM) disclosures in the auditor's report involving areas of high measurement uncertainty