The Influence of the Source of Professional Standards on Juror Decision Making.
通过实验操纵审计专业标准的来源，考察其对陪审员在审计师责任案件中决策的影响，发现当以行业标准作为辩护依据时，陪审员更可能做出不利判决。
Abstract Reports on the influence of the source of auditing professional standards on juror decision making concerning auditor liabilities. Manipulation of the source of professional auditing standards to examine its influence on juror's decisions; Indications that jurors are more likely to rule unfavorably when the professsion's standards are offered in defense.