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The Influence of Source Credibility and Attribution of Blame on Juror Evaluation of Liability of Industry Specialist Auditors
| Content Provider | Semantic Scholar |
|---|---|
| Author | Sonnier, Blaise M. Lassar, Walfried M. Lassar, Sharon S. |
| Copyright Year | 2014 |
| Abstract | A substantial body of academic research has studied the decision making process of jurors in an audit litigation setting. Several studies explicitly invoke theories of source credibility (Brandon and Mueller 2006, 2008; Buckless and Pearce 1993; Grenier et al. 2012; Sonnier et al. 2012) or attribution of blame (Brandon and Mueller 2006, 2008; Grenier et al. 2013; Kadous 2000, 2001; Kadous and Mercer 2012; Lowe and Reckers 1994; Reffett 2010; Sonnier et al. 2012) to develop hypotheses. This study builds on a pilot study by the authors previously published in this journal and develops a model that examines the interrelationship of source credibility and attribution of blame on juror decision making. This is the first study to demonstrate how each theory separately and jointly contributes to jurors’ decisions. The impact of the characteristics of an audit on juror decisions is of increasing importance as the auditing profession enters the new regime of International Financial Reporting Standards and its anticipated, unchartered litigation environment. Kadous and Mercer (2012) finds that the effect of accounting standard precision on juror decisions depends on both a company’s reporting choice and whether it is consistent with industry norms. Grenier et al. (2013) applies responsibility theory from Schlenker et al. (1994) to predict that the effect of standard precision depends on the auditor’s technical expertise and whether the auditor uses a judgment aid. They find that when standards are precise, |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://web.nacva.com/JFIA/Issues/JFIA-2015-1_1.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
