... complexity Auditor judgments The Enron scandal in 2001, in which the rules-based standards were abused, triggered international debate on the merits of adopting a principles-based approach in accounting standards (Agoglia et al., 2011 ; Benston et al., 2006). The principles-based...

...-oriented Principles-oriented Tolerance for ambiguity Need for cognition Auditor judgments Contingent liability Lease classification Our next step in developing the auditor orientation scale is to engage in rigorous, psychometric testing. The combination of reliability testing, correlations...