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    DO JURORS HOLD AUDITORS TO A DIFFERENT NEGLIGENCE STANDARD UNDER U.S. GAAP AND IFRS?

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    Author
    Glave, Sarah E
    Abstract
    In order to fulfill the requirements of East Carolina University’s Honors College, I created the research study described in this paper to examine the effects on auditor liability under United States Generally Accepted Accounting Principles compared to the International Financial Reporting Standards. The Financial Accounting Standards Board and the International Accounting Standards Board have been working towards convergence between U.S. GAAP, a rules-based system, and IFRS, a principles-based system. This research study examines whether potential jurors would hold auditors to a different negligence standard between rules-based and principles-based accounting. This study also explores how juror assessments of auditor responsibility differ when auditor liability is limited, as opposed to, unlimited. An experiment was conducted with students at a large state university representing jurors. I found evidence that auditor liability was held to a higher dollar value under unlimited liability and when relevant accounting standards were rules-based.
    URI
    http://hdl.handle.net/10342/6270
    Subject
     US GAAP; IFRS 
    Date
    2017-05-04
    Citation:
    APA:
    Glave, Sarah E. (May 2017). DO JURORS HOLD AUDITORS TO A DIFFERENT NEGLIGENCE STANDARD UNDER U.S. GAAP AND IFRS? (Honors Thesis, East Carolina University). Retrieved from the Scholarship. (http://hdl.handle.net/10342/6270.)

    Display/Hide MLA, Chicago and APA citation formats.

    MLA:
    Glave, Sarah E. DO JURORS HOLD AUDITORS TO A DIFFERENT NEGLIGENCE STANDARD UNDER U.S. GAAP AND IFRS?. Honors Thesis. East Carolina University, May 2017. The Scholarship. http://hdl.handle.net/10342/6270. February 26, 2021.
    Chicago:
    Glave, Sarah E, “DO JURORS HOLD AUDITORS TO A DIFFERENT NEGLIGENCE STANDARD UNDER U.S. GAAP AND IFRS?” (Honors Thesis., East Carolina University, May 2017).
    AMA:
    Glave, Sarah E. DO JURORS HOLD AUDITORS TO A DIFFERENT NEGLIGENCE STANDARD UNDER U.S. GAAP AND IFRS? [Honors Thesis]. Greenville, NC: East Carolina University; May 2017.
    Collections
    • Accounting
    • Honors College
    Publisher
    East Carolina University

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