Author: george j siedelPublisher:
ISBN:
Category :
Languages : en
Pages : 26
Book Description
decision tree modeling of auditor liability litigation
Author: george j siedelPublisher:
ISBN:
Category :
Languages : en
Pages : 26
Book Description
Decision Tree Modelling of Auditor Liability Litigation
Author: George J. SiedelPublisher:
ISBN: 9780646085296
Category : Auditors
Languages : en
Pages : 21
Book Description
Experimental Evidence of the Impact of Increasing Auditors' Legal Liability on Firms' New Investments
Author: Hung-Chao YuPublisher:
ISBN:
Category :
Languages : en
Pages : 538
Book Description
Auditor Liability and Client Acceptance Decisions
Author: Volker LauxPublisher:
ISBN:
Category :
Languages : en
Pages : 41
Book Description
The accounting profession has raised concerns that excessive liability exposure renders audit firms unwilling to provide audit services to risky clients, limiting the prospective clients' ability to raise external capital. In this paper we address this concern in a model where the auditor evaluates the riskiness of the client before accepting the client engagement. We consider a setting where a shift to stricter legal liability regimes not only increases the expected damage payments from the auditor to investors in case of audit failure but also increases litigation frictions such as attorneys' fees. The main finding is that the relationship between the strictness of the legal regime and the probability of client rejection is U-shaped. Our model suggests that in environments with moderate legal liability regimes the client rejection rate is lower than in environments with relatively strong or relatively weak legal regimes.
Australian National Bibliography: 1992
Author: National Library of AustraliaPublisher: National Library Australia
ISBN:
Category : Australia
Languages : en
Pages : 1976
Book Description
Business Periodicals Index
Author: Publisher:
ISBN:
Category : Business
Languages : en
Pages : 2358
Book Description
Research on Professional Responsibility and Ethics in Accounting
Author: C. Richard BakerPublisher: Emerald Group Publishing
ISBN: 1789733715
Category : Business & Economics
Languages : en
Pages : 145
Book Description
Devoted to publishing high-quality research and cases focusing on professional responsibilities of accountants, this volume explores topics such as whistleblowing, sustainability reporting, and ethical tax standards.
Accounting Literature Index
Author: Jean Louis HeckPublisher: McGraw-Hill Companies
ISBN:
Category : Business & Economics
Languages : en
Pages : 470
Book Description
Risk and Rigor
Author: Marjory AaronPublisher:
ISBN: 9780982794678
Category :
Languages : en
Pages :
Book Description
Clear step-by-step explanations of decision tree analysis along with guidance on assessing probabilities, tangible and intangible costs, and damage ranges.
Advanced Digital Auditing
Author: Egon BerghoutPublisher: Springer Nature
ISBN: 3031110897
Category : Business & Economics
Languages : en
Pages : 265
Book Description
This open access book discusses the most modern approach to auditing complex digital systems and technologies. It combines proven auditing approaches, advanced programming techniques and complex application areas, and covers the latest findings on theory and practice in this rapidly developing field. Especially for those who want to learn more about novel approaches to testing complex information systems and related technologies, such as blockchain and self-learning systems, the book will be a valuable resource. It is aimed at students and practitioners who are interested in contemporary technology and managerial implications.
