search query: @author Lowe, D. J. / total: 5
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| Author: | Lowe, D. J. Reckers, P. M. J. Whitecotton, S. M. |
| Title: | The Effects of Decision-Aid Use and Reliability on Jurors' Evaluations of Auditor Liability |
| Journal: | Accounting Review
2002 : JAN, VOL. 77:1, p. 185-202 |
| Index terms: | DECISION MAKING AUDITORS AUDITING |
| Language: | eng |
| Abstract: | This study provides evidence on how auditors' use of decision aids affects jurors' evaluation of auditor legal liability, based on an experiment in which actual jurors responded to a hypothetical audit lawsuit. The results suggest that decision aids can have positive, negative, or neutral effects on auditors' legal liability, depending on how auditors use the decision aid and the reliability of the decision aid. For high-reliability aids, jurors attributed more responsibility for an audit failure to the auditor when the auditor overrode the recommendation of a decision aid than when the auditor did not use the decision aid. |
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