What question did this study set out to answer?

This research aims to understand how various client characteristics influence auditor judgments related to litigation risk, evidence requirements, and fee recommendations.

March 18, 2026The Accounting Review

The Effects of Client Characteristics on Auditor Litigation Risk Judgments, Required Audit Evidence, and Recommended Audit Fees.

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Authors

JPJamie PrattIndiana University JSJames D. SticeBrigham Young University

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Implication

Analysis explores how client traits affect auditor judgments, evidence needs, and fees, suggesting significant implications.

Key Points

This research aims to understand how various client characteristics influence auditor judgments related to litigation risk, evidence requirements, and fee recommendations.
Examined client characteristics such as financial condition and market value.
Analyzed the relationship between client traits and auditor litigation risk judgments.
Included a summary table of dependent and independent variables.
Identified significant effects of client financial condition on litigation risk judgments.
Found correlations between client growth rates and required audit evidence.
Noted market value's influence on determining audit fees.

Cite This Study

Pratt et al. (1994) studied this question.

synapsesocial.com/papers/69ba42fb4e9516ffd37a3c3a https://doi.org/10.2308/tar-9412141467

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The Effects of Client Characteristics on Auditor Litigation Risk Judgments, Required Audit Evidence, and Recommended Audit Fees.

Discussion

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Implication

Key Points

Cite This Study

The Effects of Client Characteristics on Auditor Litigation Risk Judgments, Required Audit Evidence, and Recommended Audit Fees.

Discussion

Member takes

Implication

Key Points

Cite This Study

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