Discuss the Factors Affecting the Outcomes of Legal Claims against Auditors. I need a literature review done on the factors affecting the outcomes of legal claims against auditors. The paper needs to sound like a graduate student wrote it. There has to be a hypothesis created related to the subject, but the hypothesis is not actually being tested. It can only have 3 or 4 graphs/charts. The sources need to be sources that I would have access to. I was told to use Google Scholar to find my sources. I have added a few sources to help get started.
The paper should be 15 pages in length, not including references. The paper should be written in Word using Times New Roman, size 12 font, and 1 inch margins. It needs to be in APA format. If possible, please use Endnote to do the citations.
Outline for the paper:
Page 1 – (2-5 paragraphs) – shortened version of introduction – scope, set the hook
Pages 2-3 – general overview – high level descriptioin of domain
Pages 6-12 – Parts A,B,C to support the general overview. The supporting material to the hypothesis
Pages 13-15 – conclusion – to the hypothesis
Here is a list of other sources that can be used:
Al-Sharairi, M. E. (2018). The role of forensic
accounting in limiting tax evasion in the Jordanian public industrial
shareholding companies through the perspective of Jordanian auditors.
International Journal of Economics and Finance, 10(1), 233-243.
Barrainkua, I., & Espinosa-Pike, M. (2018). The
influence of auditors’ professionalism on ethical judgement: Differences among
practitioners and postgraduate students. Revista de Contabilidad, 21(2),
176-187.
Brown, T., Majors, T. M., & Peecher, M. E. (2020).
Evidence on how different interventions affect juror assessment of auditor
legal culpability and responsibility for damages after auditor failure to
detect fraud. Accounting, Organizations and Society, 87, 101172.
Call, A. C., Martin, G. S., Sharp, N. Y., & Wilde,
J. H. (2018). Whistleblowers and outcomes of financial misrepresentation
enforcement actions. Journal of Accounting Research, 56(1), 123-171.
Cohen, J. R., Joe, J. R., Thibodeau, J. C., &
Trompeter, G. M. (2020). Audit Partners’ Judgments and Challenges in the Audits
of Internal Control over Financial Reporting. Auditing: A Journal of Practice
& Theory, 39(4), 57-85.
De Meyst, K. J., Lowe, D. J., Peecher, M. E., Pickerd,
J., & Reffett, A. (2021). Factors Affecting the Outcomes of Legal Claims
against Auditors. Current Issues in Auditing, 15(2), P10-P16.
Gimbar, C., Hansen, B., & Ozlanski, M. E. (2016).
Early evidence on the effects of critical audit matters on auditor liability.
Current Issues in Auditing, 10(1), A24-A33.
Hope, O. K., Hu, D., & Zhao, W. (2017).
Third-party consequences of short-selling threats: The case of auditor
behavior. Journal of Accounting and Economics, 63(2-3), 479-498.
Kachelmeier, S. J., Schmidt, J. J., & Valentine,
K. R. I. S. T. E. N. (2017). The disclaimer effect of disclosing critical audit
matters in the auditor’s report. Available at SSRN, 2481284.
Kuang, Y. F., Lee, G., & Qin, B. (2021).
Whistleblowing allegations, audit fees, and internal control deficiencies.
Contemporary Accounting Research, 38(1), 32-62.
Levy, H. B. (2020). Financial Reporting and Auditing
Implications of the COVID-19 Pandemic. The CPA Journal, 90(5), 26-33.
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M.
(2020). The ethical implications of using artificial intelligence in auditing.
Journal of Business Ethics, 167(2), 209-234.
Park, J. J. (2017). Auditor settlements of securities
class actions. Journal of Empirical Legal Studies, 14(1), 169-198.
Pedrosa, I., Costa, C. J., & Aparicio, M. (2020).
Determinants adoption of computer-assisted auditing tools (CAATs). Cognition,
Technology & Work, 22(3), 565-583.
Pickerd, J., & Piercey, M. D. (2021). The effects
of high estimate uncertainty in auditor negligence litigation. Contemporary
Accounting Research.
Suryanto, T. (2017). Cultural ethics and consequences
in whistle-blowing among professional accountants: An empirical analysis.
Journal of Applied Economic Sciences, 12(6).
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