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The Impact Of Audit Evidence Documentation On Jurors Negligence Verdicts And Damage Awards
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Book Synopsis The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards by : Ann G. Backof
Download or read book The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards written by Ann G. Backof and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Audit workpapers play a key role in auditor negligence trials, yet little is known about how workpaper documentation affects jurors' decision making. I investigate how auditors' documentation of their consideration of the alternative accounting treatments and their risk-based audit approach influence jurors' negligence verdicts and damage awards. I find that documentation of their consideration of the accounting alternatives increases the likelihood that auditors are found negligent because it increases jurors' perceptions of the foreseeability of the misstatement. However, when combined with documentation that explicitly links the audit risks to the work performed to address each risk, jurors award lower damage awards because they perceive auditors' actions prior to the negligent act as more compliant with the auditing standards. My results highlight the consequences of more complete documentation on jurors' evaluations of auditors and suggest the need for documentation policies that more effectively communicate the appropriateness of auditors' professional judgments.
Book Synopsis Effects of the Concept Release on the Auditor's Reporting Model on Jury Verdicts of Auditor's Legal Liability by : Kelsey Brasel
Download or read book Effects of the Concept Release on the Auditor's Reporting Model on Jury Verdicts of Auditor's Legal Liability written by Kelsey Brasel and published by . This book was released on 2013 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the potential effects of the PCAOB's Concept Release 2011-003 to the standard auditor's report on an auditor's negligence liability. Specifically, I examine the effect of a required emphasis paragraph on the likelihood of guilty verdicts and damage awards in auditor negligence trials. Using a case study, participants determine the legal liability outcomes of a case against an auditor when an emphasis paragraph is absent compared to when the paragraph discusses significant accounts and estimates, as dictated by the Concept Release. This study utilizes hindsight bias and attribution theory, which relate to an individual's ability to reconstruct causal series of events ex-post, thereby affecting assumed foreseeability and responsibility. I predict the auditor's likelihood of guilty verdicts and damage awards will be higher when the emphasis paragraph is present (as required by the Concept Release) compared to when an emphasis paragraph is not provided. I also examine the likelihood of guilty verdicts and damage awards when an emphasis paragraph is present but differs in content. Consistent with hypothesized results, I find evidence that the presence of an emphasis paragraph in the auditor's report affects guilty verdicts. Specifically, the presence of an emphasis paragraph, regardless of content, increases guilty verdicts by jurors compared to when the emphasis paragraph is not present. However, contrary to hypothesized results I do not find evidence that the content of the emphasis paragraph in the auditor's report affects the magnitude of compensatory damage awards. Therefore, results suggest jurors have higher instances of guilty verdicts in an auditor negligence trial when the auditor's report contained an emphasis paragraph, regardless of if the emphasis paragraph did or did not discuss the account that eventually resulted in the audit failure. Results of this study have practical implications and contribute to both audit and legal liability literature. The topic of this study, the effects of a required emphasis paragraph in the standard auditor's report on an auditor's legal liability, remains important as the PCAOB considers requiring future changes to the auditor's reporting model.
Book Synopsis The Routledge Companion to Auditing by : David Hay
Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Book Synopsis Advances in Accounting Behavioral Research by : Khondkar E. Karim
Download or read book Advances in Accounting Behavioral Research written by Khondkar E. Karim and published by Emerald Group Publishing. This book was released on 2021-01-20 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.
Author :American Bar Association. House of Delegates Publisher :American Bar Association ISBN 13 :9781590318737 Total Pages :216 pages Book Rating :4.3/5 (187 download)
Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Book Synopsis Strengthening Forensic Science in the United States by : National Research Council
Download or read book Strengthening Forensic Science in the United States written by National Research Council and published by National Academies Press. This book was released on 2009-07-29 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
Book Synopsis Open Judicial Politics by : Rorie Spill Solberg
Download or read book Open Judicial Politics written by Rorie Spill Solberg and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Psychology of Tort Law by : Jennifer K. Robbennolt
Download or read book The Psychology of Tort Law written by Jennifer K. Robbennolt and published by NYU Press. This book was released on 2016 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book explores tort law through the lens of psychological science. Drawing on a wealth of psychological research and their own experiences teaching and researching tort law, the authors examine the psychological assumptions that underlie doctrinal rules. They explore how tort law influences the behavior and decision making of potential plaintiffs and defendants, examining how doctors and patients, drivers, manufacturers and purchasers of products, property owners, and others make decisions against the backdrop of tort law. They show how the judges and jurors who decide tort claims are influenced by psychological phenomena in deciding cases. And they reveal how plaintiffs, defendants, and their attorneys resolve tort disputes in the shadow of tort law."--Page 4 of cover.
Book Synopsis Jury Decision Making by : Dennis J. Devine
Download or read book Jury Decision Making written by Dennis J. Devine and published by NYU Press. This book was released on 2012-08-06 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: While jury decision making has received considerable attention from social scientists, there have been few efforts to systematically pull together all the pieces of this research. In Jury Decision Making, Dennis J. Devine examines over 50 years of research on juries and offers a "big picture" overview of the field. The volume summarizes existing theories of jury decision making and identifies what we have learned about jury behavior, including the effects of specific courtroom practices, the nature of the trial, the characteristics of the participants, and the evidence itself. Making use of those foundations, Devine offers a new integrated theory of jury decision making that addresses both individual jurors and juries as a whole and discusses its ramifications for the courts. Providing a unique combination of broad scope, extensive coverage of the empirical research conducted over the last half century, and theory advancement, this accessible and engaging volume offers "one-stop shopping" for scholars, students, legal professionals, and those who simply wish to better understand how well the jury system works.
Book Synopsis Reference Manual on Scientific Evidence by :
Download or read book Reference Manual on Scientific Evidence written by and published by . This book was released on 1994 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Asbestos Litigation by : Stephen J. Carroll
Download or read book Asbestos Litigation written by Stephen J. Carroll and published by Rand Corporation. This book was released on 2005-07-07 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: Asbestos litigation is the longest-running mass tort litigation in U.S. history. Through 2002, approximately 730,000 individuals have brought claims against some 8,400 business entities, and defendants and insurers have spent a total of $70 billion on litigation. Building on previous RAND briefings, the authors report on what happened to those who have claimed injury from asbestos, what happened to the defendants in those cases, and how lawyers and judges have managed the cases.
Book Synopsis Punitive Damages by : Cass R. Sunstein
Download or read book Punitive Damages written by Cass R. Sunstein and published by University of Chicago Press. This book was released on 2008-12-19 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades, the United States has seen a dramatic increase in the number and magnitude of punitive damages verdicts rendered by juries in civil trials. Probably the most extraordinary example is the July 2000 award of $144.8 billion in the Florida class action lawsuit brought against cigarette manufacturers. Or consider two recent verdicts against the auto manufacturer BMW in Alabama. In identical cases, argued in the same court before the same judge, one jury awarded $4 million in punitive damages, while the other awarded no punitive damages at all. In cases involving accidents, civil rights, and the environment, multimillion-dollar punitive awards have been a subject of intense controversy. But how do juries actually make decisions about punitive damages? To find out, the authors-experts in psychology, economics, and the law-present the results of controlled experiments with more than 600 mock juries involving the responses of more than 8,000 jury-eligible citizens. Although juries tended to agree in their moral judgments about the defendant's conduct, they rendered erratic and unpredictable dollar awards. The experiments also showed that instead of moderating juror verdicts, the process of jury deliberation produced a striking "severity shift" toward ever-higher awards. Jurors also tended to ignore instructions from the judges; were influenced by whatever amount the plaintiff happened to request; showed "hindsight bias," believing that what happened should have been foreseen; and penalized corporations that had based their decisions on careful cost-benefit analyses. While judges made many of the same errors, they performed better in some areas, suggesting that judges (or other specialists) may be better equipped than juries to decide punitive damages. Using a wealth of new experimental data, and offering a host of provocative findings, this book documents a wide range of systematic biases in jury behavior. It will be indispensable for anyone interested not only in punitive damages, but also jury behavior, psychology, and how people think about punishment.
Book Synopsis Psychology for Lawyers by : Jennifer K. Robbennolt
Download or read book Psychology for Lawyers written by Jennifer K. Robbennolt and published by American Bar Association. This book was released on 2021 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: The primary goal of this book is to expose lawyers and law students to some of the key insights offered by the field of psychology and to illustrate the ways in which understanding these insights can improve the practice of law.
Book Synopsis Race, Ethnicity, and Policing by : Stephen K. Rice
Download or read book Race, Ethnicity, and Policing written by Stephen K. Rice and published by NYU Press. This book was released on 2010-03-15 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text includes both classic pieces and original essays that provide the reader with a comprehensive, even-handed sense of the theoretical underpinnings, methodological challenges, and existing research necessary to understand the problems associated with racial and ethnic profiling and police bias.
Book Synopsis When Lawyers Screw Up by : Herbert Kritzer
Download or read book When Lawyers Screw Up written by Herbert Kritzer and published by University Press of Kansas. This book was released on 2018-03-15 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unhappy clients bring thousands of legal malpractice claims every year, against mega law firms and solo practitioners, for simple errors or egregious misconduct, and for losses than can reach $100 million or more. This in an industry, legal services, generating nearly $300 billion a year in revenue and touching every facet of American society. Yet, scant if any scholarly attention has been paid to the questions and consequences of lawyers' professional liability. This book is the first to fully explore the mistakes lawyers sometimes make, the nature of these mistakes, the harm they do, and the significant disparities in outcomes for corporate and individual victims of lawyers' errors. A systematic, empirical study of legal malpractice, When Lawyers Screw Up employs both quantitative and qualitative methods to examine the frequency and nature of claims, the area of practice producing them, the amounts at stake, and the resolutions. The authors also use a range of data sources to study the frequency and outcomes of legal malpractice trials, whether bench or jury. Their comparison of legal malpractice cases involving the corporate and personal service sectors reveal the difficulties confronting claims coming from the personal sector—difficulties that often deny victims redress, even when they have suffered significant harm. When Lawyers Screw Up draws on a series of interviews to describe the practices of lawyers with expertise in handling legal malpractice claims, even as it notes how few such experts are available to prosecute these claims. In light of their findings, the authors suggest a range of reforms that would help victims of legal malpractice, particularly individuals and small businesses, in pursuing their claims.
Book Synopsis The Oxford Handbook of Empirical Legal Research by : Peter Cane
Download or read book The Oxford Handbook of Empirical Legal Research written by Peter Cane and published by OUP Oxford. This book was released on 2012-05-17 with total page 1112 pages. Available in PDF, EPUB and Kindle. Book excerpt: The empirical study of law, legal systems and legal institutions is widely viewed as one of the most exciting and important intellectual developments in the modern history of legal research. Motivated by a conviction that legal phenomena can and should be understood not only in normative terms but also as social practices of political, economic and ethical significance, empirical legal researchers have used quantitative and qualitative methods to illuminate many aspects of law's meaning, operation and impact. In the 43 chapters of The Oxford Handbook of Empirical Legal Research leading scholars provide accessible and original discussions of the history, aims and methods of empirical research about law, as well as its achievements and potential. The Handbook has three parts. The first deals with the development and institutional context of empirical legal research. The second - and largest - part consists of critical accounts of empirical research on many aspects of the legal world - on criminal law, civil law, public law, regulatory law and international law; on lawyers, judicial institutions, legal procedures and evidence; and on legal pluralism and the public understanding of law. The third part introduces readers to the methods of empirical research, and its place in the law school curriculum.
Book Synopsis The Litigation Explosion by : Walter K. Olson
Download or read book The Litigation Explosion written by Walter K. Olson and published by Plume Books. This book was released on 1992 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Twenty years ago, Americans saw lawsuits as a last resort; now they're the world's most litigous people. One of the most discussed, debated, and widely reviewed books of 1991, The Litigation Explosion explains why today's laws encourage us to sue first and ask questions later.
