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An Experimental Investigation Of Alternative Damage-Sharing Liability Regimes With An Auditing Perspective

Author

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  • DOPUCH, N
  • KING, RR
  • SCHATZBERG, JW

Abstract

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Suggested Citation

  • Dopuch, N & King, Rr & Schatzberg, Jw, 1994. "An Experimental Investigation Of Alternative Damage-Sharing Liability Regimes With An Auditing Perspective," Journal of Accounting Research, Wiley Blackwell, vol. 32, pages 103-130.
    • Handle: RePEc:bla:joares:v:32:y:1994:i::p:103-130
    DOI: http://hdl.handle.net/10.2307/2491442
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    Citations

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    Cited by:

    1. Dopuch, Nicholas & Ingberman, Daniel E. & King, Ronald R., 1997. "An experimental investigation of multi-defendant bargaining in 'joint and several' and proportionate liability regimes," Journal of Accounting and Economics, Elsevier, vol. 23(2), pages 189-221, July.
    2. Klaus Ruhnke, 2003. "Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien," Schmalenbach Journal of Business Research, Springer, vol. 55(3), pages 250-280, May.
    3. 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.
    4. 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.
    5. O'Sullivan, Noel, 2009. "The impact of directors’ and officers’ insurance on audit pricing: Evidence from UK companies," Accounting forum, Elsevier, vol. 33(2), pages 146-161.
    6. Lucy F. Ackert & Bryan K. Church & Ping Zhang, 1998. "Uncertain litigation cost and seller behavior: Evidence from an auditing game," FRB Atlanta Working Paper 98-17, Federal Reserve Bank of Atlanta.

    More about this item

    Keywords

    Auditing; Damage-Sharing liability; Auditor liability; Price protection;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior

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