Can reporting norms create a safe harbor? Jury verdicts against auditors under precise and imprecise accounting standards

Kathryn Kadous; Molly Mercer

doi:10.2308/accr-10203

Can reporting norms create a safe harbor? Jury verdicts against auditors under precise and imprecise accounting standards

Kathryn Kadous
, Molly Mercer

Emory University

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	565-587
Number of pages	23
Journal	Accounting Review
Volume	87
Issue number	2
DOIs	https://doi.org/10.2308/accr-10203
State	Published - Mar 2012

ASJC Scopus Subject Areas

Accounting
Finance
Economics and Econometrics

Keywords

Audit litigation
IFRS
Jury decision making
Principles versus rules

Access to Document

10.2308/accr-10203

Cite this

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Can reporting norms create a safe harbor? Jury verdicts against auditors under precise and imprecise accounting standards

ASJC Scopus Subject Areas

Keywords

Access to Document

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Cite this