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Factors influencing responsibility attribution to the auditors

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conference contribution
posted on 06.12.2017, 00:00 by S Chan, Q Song, Lee Yao
The purpose of this study was to identify factors influencing the jurors’ responsibility attribution to the auditors in audit failure litigation. These factors included affect, perception of the auditors’ role in fraud detection and loss sharing, and the jurors’ risk attitude. In a laboratory setting, participants read a hypothetical audit failure case, completed several questions pertaining to the independent and dependent variables, and provided their demographic information. The findings indicated positive relationships between (1) affect and responsibility attribution to the auditors, (2) affect and the auditors’ role in fraud detection and loss sharing, and (3) the auditors’ role in fraud detection and loss sharing and responsibility attribution to the auditors. In addition, the results demonstrated the mediating role of the auditors’ role in fraud detection and loss sharing in the relationship between affect and responsibility attribution. The findings also revealed the moderating role of risk attitude in the effect of affect on responsibility attribution.

Funding

Category 1 - Australian Competitive Grants (this includes ARC, NHMRC)

History

Start Page

1

End Page

32

Number of Pages

32

Start Date

01/01/2010

Location

Baton Rouge, LA

Publisher

American Accounting Association

Place of Publication

Baton Rouge, LA

Peer Reviewed

Yes

Open Access

No

External Author Affiliations

Loyola University (New Orleans, La.); Not affiliated to a Research Institute; Washington State University;

Era Eligible

Yes

Name of Conference

American Accounting Association. Forensic and Investigative Accounting Section. Research Conference

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