volume 29, issue 1, P50-75 2013
DOI: 10.1108/maj-03-2013-0834
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John M. Thornton, Michael K. Shaub

Abstract: Purpose – The purpose of this research is to determine whether the type of tax services provided by a public accounting firm to its audit client and the consequence severity of an audit failure impact jurors' assessment of audit quality and auditor liability. Design/methodology/approach – The authors administer a court case to 168 jurors manipulating three levels of tax services provided to an audit client (none, tax prep…

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