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The effect of limiting statutory auditors' civil liability on financial reporting quality : empirical evidence on liability caps and earnings management in Europe
Laitinen, Jouni - In: Nordic journal of business : NJB 64 (2015) 3, pp. 207-224
Persistent link: https://www.econbiz.de/10011504349
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Internal control analysis of legal liabilities financial reporting procedure
Pramono, Dedi; Wahyuni, Trisacti - In: Contemporary research in accounting : an Indonesian context, (pp. 233-249). 2020
Persistent link: https://www.econbiz.de/10012170578
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User versus auditor perceptions of the auditor's report on internal control : readability, reliability and auditor legal liability
Gist, Willie E.; McClain, Guy Matthew; Shastri, Trimbak - In: American business review 22 (2004) 2, pp. 117-129
Persistent link: https://www.econbiz.de/10002120636
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Non-audit fees, auditor independence and auditor litigation
Huang, Hua-wei; Lee, Chih-chen; Rose-Green, Ena - In: Journal of forensic accounting : JFA; auditing, fraud & risk 9 (2008) 1, pp. 157-174
Persistent link: https://www.econbiz.de/10003810860
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Big auditors, private firms and accounting conservatism : Spanish evidence
Cano-Rodríguez, Manuel - In: European accounting review 19 (2010) 1, pp. 131-159
Persistent link: https://www.econbiz.de/10009156109
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The interactive effects of internal control audits and manager legal liability on managers' internal controls decisions, investor confidence, and market prices
Wu, Yi-jing; Tuttle, Brad - In: Contemporary accounting research : a journal of the … 31 (2014) 2, pp. 444-468
Persistent link: https://www.econbiz.de/10010404014
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Managerial legal liability and Big 4 auditor choice
Chi, Hsin-Yi; Weng, Tzu-ching - In: Journal of business research : JBR 67 (2014) 9, pp. 1857-1869
Persistent link: https://www.econbiz.de/10010379218
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The mediated effect of SAS No. 99 and Sarbanes–Oxley officer certification on jurors’ evaluation of auditor liability
Victoravich, Lisa M. - In: Journal of accounting and public policy 29 (2010) 6, pp. 559-577
Persistent link: https://www.econbiz.de/10008778615
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Internal control audits : judges' perceptions of the credibility of the financial reporting process and likely auditor liability
Jennings, Marianne M.; Pany, Kurt; Reckers, Philip M. J. - In: Advances in accounting : a research annual 24 (2008) 2, pp. 182-190
Persistent link: https://www.econbiz.de/10008700103
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Disclosure of Internal Control Weaknesses and Auditors' Litigation Risk
Chen, Szu-fan - 2019
In contrast to research showing that private litigation discourages audit clients from disclosing internal control weaknesses, we find that auditors' litigation concerns have a countervailing effect. Our empirical results show that adverse internal control opinions reduces the likelihood of...
Persistent link: https://www.econbiz.de/10012866979