TY - JOUR
T1 - The influence of outcome knowledge on judges and jurors' evaluations of auditor decisions
T2 - A review and synthesis of prior research
AU - Lowe, D. Jordan
AU - Reckers, Philip
PY - 2006
Y1 - 2006
N2 - During the last several years, a stream of research has evolved that investigates the influence of outcome information on evaluation judgments in an auditor legal liability context. These studies have included judges and jurors and have utilized different cases and scenarios. Our objective in this paper is to review and discuss insights from this stream of research. This research consists of three phases. Phase 1 focuses on the robust manifestation of outcome effects in an audit legal liability context, Phase 2 examines the effectiveness of selected mitigation strategies in moderating outcome effects, and Phase 3 begins the process of developing a preliminary theoretical framework. We also discuss future research that could be done to better understand outcome effects and to test operational responses and proposed remedies.
AB - During the last several years, a stream of research has evolved that investigates the influence of outcome information on evaluation judgments in an auditor legal liability context. These studies have included judges and jurors and have utilized different cases and scenarios. Our objective in this paper is to review and discuss insights from this stream of research. This research consists of three phases. Phase 1 focuses on the robust manifestation of outcome effects in an audit legal liability context, Phase 2 examines the effectiveness of selected mitigation strategies in moderating outcome effects, and Phase 3 begins the process of developing a preliminary theoretical framework. We also discuss future research that could be done to better understand outcome effects and to test operational responses and proposed remedies.
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U2 - 10.1016/S1475-1488(06)09006-5
DO - 10.1016/S1475-1488(06)09006-5
M3 - Article
AN - SCOPUS:33646584172
SN - 1475-1488
VL - 9
SP - 157
EP - 178
JO - Advances in Accounting Behavioral Research
JF - Advances in Accounting Behavioral Research
ER -