... with these technologies. This study aims to investigate whether using drones for inventory observation may increase auditors’ legal liabilities. In addition, it explores how perceptions of conventionality and normalcy interact in auditor liability and their broader implications. Design/methodology/approach...

... and other stakeholders, and the efforts to establish a balanced auditor liability regime. Yingfa Lu can be contacted at: yingfa.lu@gmail.com © Emerald Group Publishing Limited 2015 There is a growing research interest in investigating and identifying differences in the nature of Chinese...