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Auditors' Liability, Vague Due Care, and Auditing Standards

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  • Schwartz, Rachel

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  • Schwartz, Rachel, 1998. "Auditors' Liability, Vague Due Care, and Auditing Standards," Review of Quantitative Finance and Accounting, Springer, vol. 11(2), pages 183-207, September.
    • Handle: RePEc:kap:rqfnac:v:11:y:1998:i:2:p:183-207
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    Cited by:

    1. Pei-Cheng Liao & Suresh Radhakrishnan, 2020. "Auditors’ Liability to Lenders and Auditor Conservatism," Management Science, INFORMS, vol. 66(8), pages 3788-3798, August.
    2. Judson Caskey, 2013. "Discussion of “The Economics of Setting Auditing Standardsâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1216-1222, September.
    3. Minlei Ye & Dan A. Simunic, 2013. "The Economics of Setting Auditing Standards," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1191-1215, September.
    4. Carlos Corona & Ramandeep S. Randhawa, 2010. "The Auditor's Slippery Slope: An Analysis of Reputational Incentives," Management Science, INFORMS, vol. 56(6), pages 924-937, June.
    5. Ping Zhang, 2007. "The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 631-654, June.
    6. Barnes, Paul, 2013. "The effects on financial statements of the litigation cost rule in a civil action for negligence against the auditor," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 170-182.
    7. Ronald R. King & Rachel Schwartz, 1999. "Legal Penalties and Audit Quality: An Experimental Investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 685-710, December.
    8. Eberhard Feess, 2013. "Negligence standards and care levels when damages depend on sales prices," European Journal of Law and Economics, Springer, vol. 36(2), pages 389-405, October.
    9. Volker Laux, 2010. "Effects of Litigation Risk on Board Oversight and CEO Incentive Pay," Management Science, INFORMS, vol. 56(6), pages 938-948, June.
    10. Kevan Jensen & Jin-Mo Kim & Han Yi, 2015. "The geography of US auditors: information quality and monitoring costs by local versus non-local auditors," Review of Quantitative Finance and Accounting, Springer, vol. 44(3), pages 513-549, April.
    11. Sonja Ossig & Eberhard Feess, 2004. "The impact of liability for malpractice on the optimal reimbursement schemes for health services," Econometric Society 2004 Far Eastern Meetings 396, Econometric Society.

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