{"id":"https://openalex.org/W2900550299","doi":"https://doi.org/10.2308/ajpt-52319","title":"The Effects of Critical Audit Matter Removal and Duration on Jurors' Assessments of Auditor Negligence","display_name":"The Effects of Critical Audit Matter Removal and Duration on Jurors' Assessments of Auditor Negligence","publication_year":2018,"publication_date":"2018-11-01","ids":{"openalex":"https://openalex.org/W2900550299","doi":"https://doi.org/10.2308/ajpt-52319","mag":"2900550299"},"language":"en","primary_location":{"id":"doi:10.2308/ajpt-52319","doi":"https://doi.org/10.2308/ajpt-52319","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-52319","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Auditing: A Journal of Practice &amp; Theory","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.3107107","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043136546","display_name":"Jeremy M. Vinson","orcid":"https://orcid.org/0000-0002-7862-2200","observed_orcids":["https://orcid.org/0000-0002-7862-2200"]},"institutions":[{"id":"https://openalex.org/I8078737","display_name":"Clemson University","ror":"https://ror.org/037s24f05","country_code":"US","type":"education","lineage":["https://openalex.org/I8078737"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Jeremy Vinson","raw_affiliation_strings":["Clemson University, 101 Sikes Ave, Clemson, SC 29634, United States","Clemson University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Clemson University, 101 Sikes Ave, Clemson, SC 29634, United States","institution_ids":["https://openalex.org/I8078737"]},{"raw_affiliation_string":"Clemson University","institution_ids":["https://openalex.org/I8078737"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029458604","display_name":"Jesse C. Robertson","orcid":"https://orcid.org/0000-0002-5540-4980","observed_orcids":["https://orcid.org/0000-0002-5540-4980"]},"institutions":[{"id":"https://openalex.org/I123534392","display_name":"University of North Texas","ror":"https://ror.org/00v97ad02","country_code":"US","type":"education","lineage":["https://openalex.org/I123534392"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jesse C. Robertson","raw_affiliation_strings":["University of North Texas, 1155 Union Circle #305340, Denton, TX 76203, United States","University of North Texas"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of North Texas, 1155 Union Circle #305340, Denton, TX 76203, United States","institution_ids":["https://openalex.org/I123534392"]},{"raw_affiliation_string":"University of North Texas","institution_ids":["https://openalex.org/I123534392"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5042478916","display_name":"R. Cameron Cockrell","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I194120229","display_name":"Xavier University","ror":"https://ror.org/00f266q65","country_code":"US","type":"education","lineage":["https://openalex.org/I194120229"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Cam Cockrell","raw_affiliation_strings":["Xavier University, United States","Xavier University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Xavier University, United States","institution_ids":["https://openalex.org/I194120229"]},{"raw_affiliation_string":"Xavier University","institution_ids":["https://openalex.org/I194120229"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5043136546"],"corresponding_institution_ids":["https://openalex.org/I8078737"],"apc_list":null,"apc_paid":null,"fwci":19.1228,"has_fulltext":false,"cited_by_count":72,"citation_normalized_percentile":{"value":0.99140476,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"38","issue":"3","first_page":"183","last_page":"202"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13583","display_name":"Jury Decision Making Processes","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/critical-audit-matters","display_name":"critical audit matters","score":0.9800000190734863},{"id":"https://openalex.org/keywords/auditor-negligence","display_name":"auditor negligence","score":0.9369999766349792},{"id":"https://openalex.org/keywords/jury-decision-making","display_name":"jury decision-making","score":0.6740000247955322},{"id":"https://openalex.org/keywords/auditor-litigation-risk","display_name":"auditor litigation risk","score":0.7580000162124634},{"id":"https://openalex.org/keywords/auditor-liability","display_name":"auditor liability","score":0.8920000195503235}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8919951915740967},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7359132766723633},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6475661993026733},{"id":"https://openalex.org/C2777834853","wikidata":"https://www.wikidata.org/wiki/Q96776939","display_name":"Liability","level":2,"score":0.6019372940063477},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.5912070274353027},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.5877162218093872},{"id":"https://openalex.org/C112758219","wikidata":"https://www.wikidata.org/wiki/Q16038819","display_name":"Duration (music)","level":2,"score":0.5703170895576477},{"id":"https://openalex.org/C24204470","wikidata":"https://www.wikidata.org/wiki/Q6033727","display_name":"Inherent risk (accounting)","level":5,"score":0.551686704158783},{"id":"https://openalex.org/C58812954","wikidata":"https://www.wikidata.org/wiki/Q4819954","display_name":"Audit substantive test","level":5,"score":0.5243561267852783},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.4495479166507721},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4155125021934509},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.41402125358581543},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.38365596532821655},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.14054229855537415},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/ajpt-52319","doi":"https://doi.org/10.2308/ajpt-52319","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-52319","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Auditing: A Journal of Practice &amp; Theory","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.3107107","doi":"https://doi.org/10.2139/ssrn.3107107","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3107107","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.3107107","doi":"https://doi.org/10.2139/ssrn.3107107","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3107107","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"score":0.666700005531311,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"score":0.7699999809265137,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":27,"referenced_works":["https://openalex.org/W1717444216","https://openalex.org/W1849190772","https://openalex.org/W1966494669","https://openalex.org/W2012469293","https://openalex.org/W2038702827","https://openalex.org/W2046691749","https://openalex.org/W2104815943","https://openalex.org/W2106568252","https://openalex.org/W2113168655","https://openalex.org/W2115608202","https://openalex.org/W2125458573","https://openalex.org/W2134920270","https://openalex.org/W2141708418","https://openalex.org/W2147946770","https://openalex.org/W2160568625","https://openalex.org/W2178257068","https://openalex.org/W2269383312","https://openalex.org/W2512957695","https://openalex.org/W2750731261","https://openalex.org/W2769702750","https://openalex.org/W2785122045","https://openalex.org/W3122078363","https://openalex.org/W3122109296","https://openalex.org/W3122132733","https://openalex.org/W3122135494","https://openalex.org/W3123257142","https://openalex.org/W3124878131"],"related_works":["https://openalex.org/W2803810686","https://openalex.org/W3122135494","https://openalex.org/W1717444216","https://openalex.org/W4283265906","https://openalex.org/W4366274273","https://openalex.org/W6884893253","https://openalex.org/W7220841666","https://openalex.org/W2734402129","https://openalex.org/W7160402414","https://openalex.org/W7162438584"],"abstract_inverted_index":{"A":[0],"primary":[1],"concern":[2],"facing":[3],"the":[4,24,37,46,70,74,77,120,135,165,196],"PCAOB's":[5],"requirement":[6],"of":[7,48,56,114,145,159,185,195],"disclosing":[8],"critical":[9],"audit":[10],"matters":[11],"(CAMs)":[12],"is":[13,61,92,98,104],"increased":[14],"auditor":[15,57,87,156],"litigation":[16],"risk.":[17],"Evidence":[18],"with":[19],"Key":[20],"Audit":[21],"Matters":[22],"from":[23],"U.K.":[25],"indicates":[26],"auditors":[27,131],"may":[28],"subsequently":[29],"remove":[30],"a":[31,62,90,96,102,124,129,140,146,169],"CAM":[32,39,49,91,97,103,121,141,147,166,177,198],"or":[33],"continue":[34],"to":[35,67,73,123,138,168,187],"report":[36],"same":[38],"for":[40,106,110,152],"several":[41],"years.":[42],"Therefore,":[43],"we":[44,81],"investigate":[45],"effects":[47],"removal":[50,144,178],"and":[51,100,190],"duration":[52],"on":[53],"jurors'":[54],"assessments":[55],"negligence":[58,88],"when":[59,89,95,101],"there":[60],"subsequent":[63,137],"material":[64],"misstatement":[65],"due":[66],"fraud":[68],"in":[69,118,134,163],"account":[71],"related":[72],"CAM.":[75],"Using":[76],"Culpable":[78],"Control":[79],"Model,":[80],"predict":[82],"jurors":[83],"will":[84],"assess":[85],"higher":[86],"removed":[93],"than":[94,109],"reported":[99,105,151],"multiple":[107,153],"years":[108,136,154],"one":[111],"year.":[112],"Results":[113,158],"our":[115,160],"first":[116],"experiment,":[117,162],"which":[119,164],"relates":[122,167],"more":[125],"complex":[126,171],"account,":[127,172],"highlight":[128],"quandary":[130],"could":[132],"face":[133],"reporting":[139],"such":[142],"that":[143,148,176],"had":[149],"been":[150],"increases":[155,179],"liability.":[157,180],"second":[161],"less":[170],"provides":[173],"limited":[174],"support":[175],"Our":[181],"results":[182],"should":[183],"be":[184],"interest":[186],"academics,":[188],"practitioners,":[189],"regulators":[191],"regarding":[192],"legal":[193],"implications":[194],"new":[197],"standard.":[199]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":13},{"year":2023,"cited_by_count":12},{"year":2022,"cited_by_count":11},{"year":2021,"cited_by_count":14},{"year":2020,"cited_by_count":9},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2018-11-29T00:00:00"}
