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The Influence of the Source of Professional Standards on Juror Decision Making.

Frank A. Buckless; Robert L. Peace

The Accounting Review 1993

Reports on the influence of the source of auditing professional standards on juror decision making concerning auditor liabilities. Manipulation of the source of professional auditing standards to examine its influence on juror's decisions; Indications that jurors are more likely to rule unfavorably when the professsion's standards are offered in defense.

DOI
10.2308/tar-9605305918
Volume
68 (1)
Pages
164-175
Language
en
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