Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Jeffrey S. Pickerd"'
Publikováno v:
Current Issues in Auditing. :1-8
SUMMARY Research suggests that the amount of inherent uncertainty in contemporary accounting estimates has increased in recent years, potentially increasing audit litigation risk. We review a recent study that finds that high estimate uncertainty imp
Autor:
Jeffrey S. Pickerd, M. David Piercey
Publikováno v:
Contemporary Accounting Research. 38:3182-3213
We examine how jurors’ negligence judgments and attorneys’ out-of-court settlements are differently impacted by two features of a materially misstated accounting estimate—the amount of estimate uncertainty and whether the misstated account is d
Autor:
Eldar Maksymov, Mark E. Peecher, D. Jordan Lowe, Jeffrey S. Pickerd, Dain C. Donelson, Andrew Reffett
Publikováno v:
Contemporary Accounting Research. 37:1400-1443
Prior research indicates that most audit legal disputes settle. There is, however, little evidence of the factors that drive the settlement norm and its exceptions in audit legal disputes. To better understand these factors, we rely on theory related
Publikováno v:
Current Issues in Auditing, 15, 10-16
Current Issues in Auditing, 15, 2, pp. 10-16
Current Issues in Auditing, 15, 2, pp. 10-16
SUMMARY Maksymov, Pickerd, Lowe, Peecher, and Reffett (2020b) draw insights based on interviews with 27 prominent audit litigation attorneys about the factors affecting the initiation of legal claims against auditors and how such factors affect settl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dd4f690a7cd536731ace14fca2253679
https://doi.org/10.2308/CIIA-2020-023
https://doi.org/10.2308/CIIA-2020-023
Publikováno v:
SSRN Electronic Journal.
Audit firms increasingly rely on audit approaches using data and analytics (D&A) tools but express concern that external reviewers will excessively scrutinize such approaches. We conduct two experiments in which experienced external reviewers partici
Publikováno v:
SSRN Electronic Journal.
Prior research is unclear on the role of case merits in resolution of legal audit disputes. Using the Elaboration Likelihood Model (ELM) as a lens, we examine their role based on interviews of 42 audit litigation attorneys and trial consultants. Our
Publikováno v:
SSRN Electronic Journal.
We report insights about ICFR-related challenges and practices at large U.S. public companies from survey responses of 145 accounting executives and interviews of 16 accounting executives. Executives view controls around non-routine transactions, inc
Publikováno v:
SSRN Electronic Journal.
Although auditors invest significantly in technology, research has provided limited evidence of the ability of audit technology to enhance audit outcomes. Using a unique and proprietary dataset, our study examines the effects of technology-based audi
Publikováno v:
SSRN Electronic Journal.
Prior research indicates that most audit legal disputes settle. There is, however, little evidence of the factors that drive the settlement norm and its exceptions in audit legal disputes. To better understand these factors, we rely on theory related
Publikováno v:
Issues in Accounting Education. 26:471-505
This paper ranks individual accounting researchers based on their research productivity in the most recent six, 12, and 20 years. We extend prior individual faculty rankings by providing separate individual faculty research rankings for each topical