The Effects of Decision-Aid Use and Reliability on Jurors' Evaluations of Auditor Liability
通过实验让真实陪审员评估假设的审计诉讼案，发现决策辅助工具对审计师法律责任的影响取决于使用方式和工具可靠性：高可靠性工具被忽视时增加责任，被采纳时降低责任；低可靠性工具则无显著影响。
This study provides evidence on how auditors' use of decision aids affects jurors' evaluation of auditor legal liability, based on an experiment in which actual jurors responded to a hypothetical audit lawsuit. The results suggest that decision aids can have positive, negative, or neutral effects on auditors' legal liability, depending on how auditors use the decision aid and the reliability of the decision aid. For high-reliability aids, jurors attributed more responsibility for an audit failure to the auditor when the auditor overrode the recommendation of a decision aid than when the auditor did not use the decision aid. However, jurors attributed lower responsibility to an auditor who relied on the recommendation of a highly reliable decision aid, even though the aid turned out to be incorrect. In contrast to the high-reliability conditions, auditors' use of the decision aid had virtually no impact on jurors' liability judgments when the reliability of the decision aid was low.