In the scenario utilised by the researchers, the auditor performed an appropriate audit, yet the audited company eventually went into bankruptcy.

The researchers examined whether a defendant making an apology, offering a justification, utilising both techniques or remaining silent led to the most favourable verdicts.

Research in psychology, management and medicine concludes that remedial tactics are effective when expressed directly to injured parties, said an OSU release.

However, Cornell and Warne's research expands upon prior findings by examining the effects remedial tactics have on jurors who are indirectly involved and cannot directly forgive the accused.

The results of the study will be available in a forthcoming issue of Contemporary Accounting Research.