... selection in these designs. A choice-based, matched or otherwise stratified sample is a nonrandom sample that must be analyzed using conditional analysis techniques. We review five research streams in the auditing area. These streams include work on determinants of audit litigation, audit fees, auditor...

... University, United States c Auburn University, United States ARTICLE INFO Keywords: Outcome effect Evaluation Managerial performance evaluation Audit litigation ABSTRACT This paper synthesizes the extant research on the outcome effect in the accounting domain, focusing primarily on the context of performance...