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Capping auditor liability: The German experience

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  • Gietzmann, M. B.
  • Quick, R.
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-3SX5J3T-5/2/f6c7605bcdf4a04bb478e8dc1508f50b
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 23 (1998)
    Issue (Month): 1 (January)
    Pages: 81-103

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    Handle: RePEc:eee:aosoci:v:23:y:1998:i:1:p:81-103

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    Web page: http://www.elsevier.com/locate/aos

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Henry G. Manne, 1965. "Mergers and the Market for Corporate Control," Journal of Political Economy, University of Chicago Press, vol. 73, pages 351.
    2. Napier, Christopher J., 1998. "Intersections of law and accountancy: Unlimited auditor liability in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 105-128, January.
    3. Dye, Ronald A., 1991. "Informationally motivated auditor replacement," Journal of Accounting and Economics, Elsevier, vol. 14(4), pages 347-374, December.
    4. Puxty, A. G. & Willmott, Hugh C. & Cooper, David J. & Lowe, Tony, 1987. "Modes of regulation in advanced capitalism: Locating accountancy in four countries," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 273-291, April.
    5. Kaplow, Louis & Shavell, Steven, 1994. "Why the Legal System Is Less Efficient Than the Income Tax in Redistributing Income," The Journal of Legal Studies, University of Chicago Press, vol. 23(2), pages 667-81, June.
    6. Cable, John R, 1985. "Capital Market Information and Industrial Performance: The Role of West German Banks," Economic Journal, Royal Economic Society, vol. 95(377), pages 118-32, March.
    7. Randall Johnston Pozdena, 1987. "Commerce and banking: the German case," FRBSF Economic Letter, Federal Reserve Bank of San Francisco, issue dec18.
    8. Holger Vieten, 1995. "Auditing in Britain and Germany compared: professions, knowledge and the state," European Accounting Review, Taylor & Francis Journals, vol. 4(3), pages 485-514.
    9. Michael Power, 1992. "The politics of brand accounting in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 39-68.
    10. Gerrit Meijer, 1994. "Introduction: The Institutional Basis of Market Economies," Journal of Economic Studies, Emerald Group Publishing, vol. 21(4), pages 3-8, September.
    11. Edwards,Jeremy & Fischer,Klaus, 1996. "Banks, Finance and Investment in Germany," Cambridge Books, Cambridge University Press, number 9780521566087, October.
    12. Tilly, Richard, 1982. "Mergers, External Growth, and Finance in the Development of Large-Scale Enterprise in Germany, 1880–1913," The Journal of Economic History, Cambridge University Press, vol. 42(03), pages 629-658, September.
    13. Henry G. Manne, 1965. "Mergers and the Market for Corporate Control," Journal of Political Economy, University of Chicago Press, vol. 73, pages 110.
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    Cited by:
    1. Malcolm Anderson, 1999. "Accounting History Publications 1998," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 375-384.
    2. Seetharaman, Ananth & Gul, Ferdinand A. & Lynn, Stephen G., 2002. "Litigation risk and audit fees: evidence from UK firms cross-listed on US markets," Journal of Accounting and Economics, Elsevier, vol. 33(1), pages 91-115, February.
    3. Ann Vanstraelen, 2000. "Impact of renewable long-term audit mandates on audit quality," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 419-442.
    4. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    5. C. Richard Baker, 2012. "L'évolution d'une profession comptable globale: Une étude comparative historique en quelques pays européens," Post-Print hal-00690939, HAL.
    6. C. Richard Baker & Alain Mikol & Reiner Quick, 2001. "Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 763-786.
    7. van der Goot, Tjalling, 2003. "Risk, the quality of intermediaries and legal liability in The Netherlands IPO market," International Review of Law and Economics, Elsevier, vol. 23(2), pages 121-140, June.

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