On Auditors And The Courts In An Adverse Selection Setting

Citations

Cited by:

1. Aase, Øivind André Strand, 2022. "Effects of Voluntary Audit on Accounting Quality in Small Private Firms," Discussion Papers 2022/1, Norwegian School of Economics, Department of Business and Management Science.
2. Dennis H. Caplan & Michael Kirschenheiter, 2000. "Outsourcing and Audit Risk for Internal Audit Services," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 387-428, September.
3. Derek K. Chan & Suil Pae, 1998. "An Analysis of the Economic Consequences of the Proportionate Liability Rule," Contemporary Accounting Research, John Wiley & Sons, vol. 15(4), pages 457-480, December.
4. Kausar, Asad & Shroff, Nemit & White, Hal, 2016. "Real effects of the audit choice," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 157-181.
5. John, Kose & John, Teresa A., 2006. "Managerial incentives, derivatives and stability," Journal of Financial Stability, Elsevier, vol. 2(1), pages 71-94, April.
6. Franzoni, Luigi Alberto, 1998. "Independent auditors as fiscal gatekeepers1," International Review of Law and Economics, Elsevier, vol. 18(4), pages 365-384, December.
7. Jevons Lee, Chi-Wen & Liu, Chiawen & Wang, Taychang, 1999. "The 150-hour rule," Journal of Accounting and Economics, Elsevier, vol. 27(2), pages 203-228, April.
8. Free, Clinton & Salterio, Steven E. & Shearer, Teri, 2009. "The construction of auditability: MBA rankings and assurance in practice," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 119-140, January.
9. 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.
10. 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 & Francis Journals, vol. 9(3), pages 371-385.
11. 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.
12. Chiawen Liu & Taychang Wang, 2006. "Auditor Liability and Business Investment," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 1051-1071, December.
13. Anette Boom, "undated". "A Monopolistic Credit Rating Agency," Papers 011, Departmental Working Papers.
14. Lynda Thoman, 1996. "Legal Damages and Auditor Efforts," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 275-306, March.
15. Eli Amir & Amir Ziv, 1997. "Economic Consequences of Alternative Adoption Rules for New Accounting Standards," Contemporary Accounting Research, John Wiley & Sons, vol. 14(3), pages 543-568, September.
16. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2018. "Internal control risk and audit fees: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 266-287.
17. Koch, Christopher & Schunk, Daniel, 2007. "The Case for Limited Auditor Liability - The Effects of Liability Size on Risk Aversion and Ambiguity Aversion," Sonderforschungsbereich 504 Publications 07-04, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    • Koch, Christopher & Schunk, Daniel, 2007. "The case for limited auditor liability : the effects of liability size on risk aversion and ambiguity aversion," Papers 07-04, Sonderforschungsbreich 504.
18. 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.
19. Garcia-Blandon, Josep & Argiles, Josep Ma, 2015. "Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 82-93.
20. Michael Minnis & Nemit Shroff, 2017. "Why regulate private firm disclosure and auditing?," Accounting and Business Research, Taylor & Francis Journals, vol. 47(5), pages 473-502, July.
21. Mingcherng Deng & Nahum Melumad & Toshi Shibano, 2012. "Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Act," Journal of Accounting Research, Wiley Blackwell, vol. 50(5), pages 1179-1215, December.
22. Seyed Mahmoud Hosseinniakani & Helena Inacio & Rui Mota, 2014. "A Review on Audit Quality Factors," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 243-254, April.
23. Nahum Melumad & Lynda Thoman, 1990. "An equilibrium analysis of optimal audit contracts," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 22-55, September.
24. Nahum D. Melumad & Mark A. Wolfson & Amir Ziv, 1994. "Should Taxpayers Be Subsidized to Hire Third†Party Preparers? A Game†Theoretic Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 553-594, June.
25. Elisabeth Dedman & Asad Kausar, 2012. "The impact of voluntary audit on credit ratings: evidence from UK private firms," Accounting and Business Research, Taylor & Francis Journals, vol. 42(4), pages 397-418, September.
26. Aase, Øivind André, 2022. "Size Management in Response to Mandatory Audit Rules," Discussion Papers 2022/2, Norwegian School of Economics, Department of Business and Management Science.
27. Elina Haapamäki, 2018. "Voluntary Auditing: A Synthesis of the Literature," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 81-104, January.
28. Daron Acemoglu & Miles Gietzmann, 1998. "Auditor independence, incomplete contracts and the role of legal liability," European Accounting Review, Taylor & Francis Journals, vol. 6(3), pages 355-375.
29. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.