Auditors’ Liability to Lenders and Auditor Conservatism (original) (raw)

Auditor liability rules under imperfect information and costly litigation: the welfare-increasing effect of liability insurance

Ralf Ewert

European Accounting Review, 2000

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The irrational auditor and irrational liability

Adam L Y N N Pritchard

University of Michigan Legal Working Paper …, 2005

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Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*

Richard Chung

Contemporary Accounting Research, 2003

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Opportunistic Avoidance of Litigation Loss Accruals and the Mitigating Effects of Auditors

Hsihui Chang

Journal of Accounting, Auditing & Finance

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How Auditor Legal Liability Influences the Detection and Frequency of Fraudulent Financial Reporting

Greg Burton

Current Issues in Auditing, 2013

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Litigation Risk and Auditor Conservatism: A UK-US Comparison

Wendy Beekes

2009

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Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability

Kelsey Brasel

SSRN Electronic Journal, 2014

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Auditor Liability and Business Investment

Taychang Wang

Contemporary Accounting Research, 2006

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The Liability of Auditors beyond Their Clients: A Comparative Study

Lara Khoury

2001

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The Liability of Auditors Beyond Their Clients: A Comparative Study',(2001)

Lara Khoury

McGill Law Journal

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Auditors’ Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China*

phyllis mo

Contemporary Accounting Research, 2011

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Imperfect Auditing, Appeals, and Limited Liability

Chifeng Dai

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Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism

Journal of Accounting Knowledge

Journal of Accounting Knowledge , 2020

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Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue

Matthew Peter

Accounting & Finance, 2003

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THREE STUDIES OF AUDITOR INDEPENDENCE

Atish Nuckched

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Auditor Independence and Earnings Quality: Evidence for Market Discipline vs. Sarbanes-Oxley Proscriptions

James Brown

SSRN Electronic Journal, 2008

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Propensity to Switch Auditors and Strictness of Legal Liability Environment: The Role of Audit Mispricing

Mikko Zerni

International Journal of Auditing, 2007

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Effect of audit report disclosure on auditor litigation risk

Peter Roebuck

Accounting and Finance, 2005

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Perceived Audit Independence and Audit Market Structure

Claudio Bonilla

SSRN Electronic Journal, 2018

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Legal Liabilities, Audit Accuracy and the Market for Audit Services

Pradyot Sen

Journal of Business Finance <html_ent glyph="@amp;" ascii="&"/> Accounting, 2002

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Evidence of Fraud, Audit Risk and Audit Liability Regimes

Evelyn Patterson

Review of Accounting Studies, 2003

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Limiting Auditors' Liability

Clinton Free

Free, Clinton (1999) "Limiting Auditors’ Liability,"Bond Law Review: Vol. 11: Iss. 1, Article 7., 1999

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Auditor tenure, managerial fraud and report qualification: a behavioural game-theoretic approach

Hassan Saqlain

International Journal of Behavioural Accounting and Finance, 2008

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The Influence of Auditors Reputation, Auditors Fee and Auditors Scepticism Audit Quality in Earnings Management

siti aishah mat

Academy of Accounting and Financial Studies Journal, 2021

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AUDITORS' LIABILITY AND ITS IMPACT ON THE EUROPEAN FINANCIAL MARKETS

Reinhard Zimmermann, Walter Doralt

The Cambridge Law Journal, 2008

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Penalty of audit tenure on loan price, added value of audit reputation and industry specialization

Zagdbazar Davaadorj

2017

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Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality

Zili Zhuang

Review of Accounting Studies, 2013

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Auditor reputation and earnings management: International evidence from the banking industry

Gerald Lobo

Journal of Banking & Finance, 2010

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The auditor's liability for audited financial statements

Steven Firer

De Jure, 2019

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The Effect of Audit Quality on Earnings Management

Sinan Al-Shaikh

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Current Issues in Auditing How Auditor Legal Liability Influences the Detection and Frequency of Fraudulent Financial Reporting

Peter Shin

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The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality

Bin Srinidhi

Contemporary Accounting Research, 2007

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Auditors’ Liability and Investors’ Protection in Canada: The ‘Leaky Umbrella’

Mark Lokanan

Journal of Accounting and Auditing: Research & Practice

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An Empirical Analysis of Auditor Litigation

Sekar Mayangsari

The Indonesian Journal of Accounting Research, 2006

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