Search Results - subject:"Auditor liability"

The importance of clarification of auditors' responsibilities under the new audit reporting standards

Backof, Ann G.; Bowlin, Kendall; Goodson, Brian M. - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2284-2304

Persistent link: https://www.econbiz.de/10013464917

How management disclosure and auditor disclosure affect auditor liability : the case of the going concern financial accounting standard

Owens, Joel; Saunders, K. Kelli; Schachner, Samantha; … - In: Auditing : a journal of practice & theory 43 (2024) 4, pp. 143-162

Persistent link: https://www.econbiz.de/10015135169

The impact of risk disclosure overlaps on auditor liability : evidence from China

Gotti, Giorgio; Liu, Jiahe; Pérez, Rebeca; Yin, Xingqiang - In: Journal of international accounting research 23 (2024) 1, pp. 49-78

Persistent link: https://www.econbiz.de/10014507606

Audit quality and investment efficiency with endogenous analyst information

Langberg, Nisan; Rothenberg, Naomi - In: The accounting review : a publication of the American … 98 (2023) 4, pp. 247-272

Persistent link: https://www.econbiz.de/10014340472

Third-party auditor liability and financial restatements

Al-Hadi, Ahmed; Taylor, Grantley; Hasan, Mostafa Monzur; … - In: The British accounting review : the journal of the … 55 (2023) 2, pp. 1-23

Persistent link: https://www.econbiz.de/10014284668

Consequences of state-level regulations in accounting, finance, and corporate governance : a review

Al-Hadi, Ahmed; Habib, Ahsan - In: Advances in accounting : a research annual 60 (2023), pp. 1-18

Persistent link: https://www.econbiz.de/10014285154

The role of key audit matters in assessing auditor liability: evidence from auditor and non-auditor evaluators

Thanyawee Pratoomsuwan; Yolrabil, Orapan - In: Asian journal of business and accounting : AJBA 13 (2020) 1, pp. 35-64

Persistent link: https://www.econbiz.de/10012257580

Fraud and error misstatements and auditor liability : the moderating role of the evaluator's auditing knowledge

Thanyawee Pratoomsuwan; Yolrabil, Orapan - In: DLSU business & economics review 30 (2020) 1, pp. 42-55

Persistent link: https://www.econbiz.de/10013470876

The changing landscape of auditor litigation and its implications for audit quality

Honigsberg, Colleen; Rajgopal, Shivaram; Srinivasan, Suraj - 2019

We provide a comprehensive overview of shareholder litigation against auditors since the passage of the PSLRA. The number of lawsuits per year has declined, dismissals have increased, and settlements in recent years have declined. Our study asks why. Because we find that the likelihood an...

Persistent link: https://www.econbiz.de/10012064872

The effects of the internal control opinion and use of audit data analytics on perceptions of audit quality, assurance, and auditor negligence

Barr-Pulliam, Dereck; Brown-Liburd, Helen L.; … - In: Auditing : a journal of practice & theory 41 (2022) 1, pp. 25-48

Persistent link: https://www.econbiz.de/10013190463