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Should we trust the gatekeepers?: Auditors' and lawyers' liability for clients' misconduct

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  • Ganuza, Juan Jose
  • Gomez, Fernando
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    File URL: http://www.sciencedirect.com/science/article/B6V7M-4NF4F4M-3/2/d8fb6026dc0f4f0bd604f7cdff32ddae
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    Bibliographic Info

    Article provided by Elsevier in its journal International Review of Law and Economics.

    Volume (Year): 27 (2007)
    Issue (Month): 1 (March)
    Pages: 96-109

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    Handle: RePEc:eee:irlaec:v:27:y:2007:i:1:p:96-109

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

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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. Villadsen, Bente, 1995. "Communication and delegation in collusive agencies," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 315-344, April.
    2. Ralf Ewert & Eberhard Feess & Martin Nell, 2000. "Auditor liability rules under imperfect information and costly litigation: the welfare-increasing effect of liability insurance," European Accounting Review, Taylor and Francis Journals, vol. 9(3), pages 371-385.
    3. Juan José Ganuza & Fernando Gómez, 2002. "Caution, children crossing: Heterogeneity of victim's cost of care and negligence rule," Economics Working Papers 666, Department of Economics and Business, Universitat Pompeu Fabra.
    4. Willekens, M. & Steele, A. & Miltz, D., 1996. "Audit standards and auditor liability: A theoretical model," Open Access publications from Tilburg University urn:nbn:nl:ui:12-375927, Tilburg University.
    5. Kofman, Fred & Lawarree, Jacques, 1996. "On the optimality of allowing collusion," Journal of Public Economics, Elsevier, vol. 61(3), pages 383-407, September.
    6. Coffee, John C., 2004. "Gatekeeper Failure and Reform: The Challenge of Fashioning Relevant Reforms," Berkeley Olin Program in Law & Economics, Working Paper Series qt13d8s2qs, Berkeley Olin Program in Law & Economics.
    7. Goldberg, Victor P, 1988. "Accountable Accountants: Is Third-Party Liability Necessary?," The Journal of Legal Studies, University of Chicago Press, vol. 17(2), pages 295-312, June.
    8. Baker, George P, 1992. "Incentive Contracts and Performance Measurement," Journal of Political Economy, University of Chicago Press, vol. 100(3), pages 598-614, June.
    9. Tirole, Jean, 1986. "Hierarchies and Bureaucracies: On the Role of Collusion in Organizations," Journal of Law, Economics and Organization, Oxford University Press, vol. 2(2), pages 181-214, Fall.
    10. Kofman, Fred & Lawarree, Jacques, 1993. "Collusion in Hierarchical Agency," Econometrica, Econometric Society, vol. 61(3), pages 629-56, May.
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    Cited by:
    1. Paolo Polidori & Désirée Teobaldelli, 2012. "Corporate Criminal Liability and Optimal Behavior by Firms.Internal Monitoring Devices versus Managerial Incentives," Working Papers 1216, University of Urbino Carlo Bo, Department of Economics, Society & Politics - Scientific Committee - L. Stefanini & G. Travaglini, revised 2012.

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