Experimental - Behavioral Research Method

Colleen M. Boland, University of Wisconsin–Milwaukee

Limited Liability Agreements: Bankers' Perceptions, and Effects on Loan Decisions - Aisha G. Meeks, Dalton State College

Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability - Kelsey R. Brasel, Ball State University; Marcus M. Doxey, The University of Alabama; Jonathan H. Grenier, Miami University; Andrew Buthod Reffett, Miami University

The Effect of Disclosing Critical Audit Matters in the Auditor’s Report on Perceived Auditor Responsibility for Misstatements - Steven J. Kachelmeier, The University of Texas at Austin; Jaime J. Schmidt, The University of Texas at Austin; Kristen Valentine, The University of Texas at Austin

The Impact of a Judgment Rule and Critical Audit Matters on Auditor Legal Liability - The Moderating Role of Legal Knowledge - Timothy Brown, University of Illinois at Urbana–Champaign; Tracie Majors, University of Illinois at Urbana–Champaign; Mark Peecher, University of Illinois at Urbana–Champaign

What, If Anything, Can Auditors Do to Combat Jurors’ Propensity to Penalize Auditors for Identifying and Investigating Fraud Risks? - Mark Peecher, University of Illinois at Urbana–Champaign; Andrew Buthod Reffett, Miami University; Aaron Zimbelman, University of South Carolina