... skepticism: perspective-taking and incentives. Perspective-taking is an intervention that has been demonstrated to enhance auditor judgment and decision-making (Church et al., 2015 ; Hamilton, 2016 ; Asare and Wright, 2019). In theory, perspective-taking is the process of ascribing other...

... litigation risk is low. To the best of our knowledge, this is the first study to examine the moderating effects of litigation risk on regulator designation of auditors. Litigation risk Auditor judgment Regulator designation of auditors Independence is the cornerstone of the public accounting...