Auditors' liability to lenders and auditor conservatism
Year of publication: |
2020
|
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Authors: | Liao, Pei-Cheng ; Radhakrishnan, Suresh |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Catonsville, MD : INFORMS, ISSN 0025-1909, ZDB-ID 206345-1. - Vol. 66.2020, 8, p. 3788-3798
|
Subject: | legal liability | near-privity | liability to third parties | spillover | Wirtschaftsprüfung | Financial audit | Haftung | Liability | Abschlussprüferrecht | Audit regulation | Theorie | Theory | Spillover-Effekt | Spillover effect |
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