#2865. Insight into the process of responsibility judgment of an audit failure

November 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3510 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Economics, Econometrics and Finance (all);
Accounting;
Management Information Systems;
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Abstract:
The article analyzes a research model to help understand the process of attributing responsibility. The results show that counterfactual thinking about how a system failure could have been prevented mitigates the impact of the bias cause on perceived control.
Keywords:
Causal account; Cause of misstatement; Counterfactual thinking; Perceived control; Responsibility judgment

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