The Auditor's Loss Function and Investors' Perceptions of Audit Effectiveness: Effects of Regulatory Change

In this dissertation, I examine the effects of regulatory changes that affect the auditor's loss function on investors' perceptions of audit effectiveness. Specifically, I examine two changes intended (1) to improve audit efficiency and (2) to reduce auditor liability exposure. The first r...

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Bibliographic Details
Main Author: Smith, Jason Lance
Other Authors: Felix, William L.
Language:EN
Published: The University of Arizona. 2008
Subjects:
Online Access:http://hdl.handle.net/10150/194784