Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Business
Expectation-Performance Gap: Professional Liability Associated With Certain Auditor Behaviors, Sidney Paul Glandon
Expectation-Performance Gap: Professional Liability Associated With Certain Auditor Behaviors, Sidney Paul Glandon
Doctoral Dissertations
The purpose of this dissertation is threefold: (i) to establish hypotheses relating financial liability to certain auditor behaviors discussed in the independence literature, (ii) to empirically validate that the presence of these behaviors will increase auditor financial liability over the normal audit situation, and (iii) attempt to explain the differences in subjects' perceptions for each of the behavioral scenarios studied.
A survey instrument was developed and administered to three groups of subjects: an impaneled jury, bankers, and CPAs. The instrument contained a vignette describing an annual audit situation where the company filed for bankruptcy subsequent to the issuance of the …