Optimism and auditor liability
Year of publication: |
October 2016
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Authors: | Bigus, Jochen |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 46.2016, 6, p. 577-600
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Subject: | auditor liability | optimism | (vague) negligence rule | strict liability | bounded rationality | punitive damages | Theorie | Theory | Haftung | Liability | Wirtschaftsprüfung | Financial audit | Begrenzte Rationalität | Bounded rationality | Rechtsökonomik | Economic analysis of law | Abschlussprüferrecht | Audit regulation |
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