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Capping auditor liability: The German experience

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  • Gietzmann, M. B.
  • Quick, R.

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  • Gietzmann, M. B. & Quick, R., 1998. "Capping auditor liability: The German experience," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 81-103, January.
  • Handle: RePEc:eee:aosoci:v:23:y:1998:i:1:p:81-103
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    References listed on IDEAS

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    1. 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.
    2. 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.
    3. repec:bla:joares:v:20:y:1982:i:2:p:503-527 is not listed on IDEAS
    4. Balderston, Theo, 1991. "German Banking between the Wars: The Crisis of the Credit Banks," Business History Review, Cambridge University Press, vol. 65(03), pages 554-605, September.
    5. Gerrit Meijer, 1994. "Introduction: The Institutional Basis of Market Economies," Journal of Economic Studies, Emerald Group Publishing, vol. 21(4), pages 3-8, September.
    6. 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 667-681, June.
    7. Dye, Ronald A., 1991. "Informationally motivated auditor replacement," Journal of Accounting and Economics, Elsevier, vol. 14(4), pages 347-374, December.
    8. Randall Pozdena, 1987. "Commerce and banking: the German case," FRBSF Economic Letter, Federal Reserve Bank of San Francisco, issue dec18.
    9. Henry G. Manne, 1965. "Mergers and the Market for Corporate Control," Journal of Political Economy, University of Chicago Press, vol. 73, pages 110-110.
    10. Michael Power, 1992. "The politics of brand accounting in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 39-68.
    11. 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.
    12. 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 118-132, March.
    13. Henry G. Manne, 1965. "Mergers and the Market for Corporate Control," Journal of Political Economy, University of Chicago Press, vol. 73, pages 351-351.
    14. 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.
    15. Heinz G. Grossekettler, 1994. "On Designing an Institutional Infrastructure for Economies: The Freiburg Legacy after 50 Years," Journal of Economic Studies, Emerald Group Publishing, vol. 21(4), pages 9-24, September.
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    Cited by:

    1. repec:eee:jiaata:v:19:y:2010:i:1:p:66-78 is not listed on IDEAS
    2. Malcolm Anderson, 1999. "Accounting History Publications 1998," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 375-384.
    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. 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.
    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. Samsonova-Taddei, Anna & Humphrey, Christopher, 2015. "Risk and the construction of a European audit policy agenda: The case of auditor liability," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 55-72.
    8. 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.
    9. 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.
    10. C. Richard Baker, 2012. "L'évolution d'une profession comptable globale: Une étude comparative historique en quelques pays européens," Post-Print hal-00690939, HAL.
    11. repec:eee:crpeac:v:21:y:2010:i:5:p:402-419 is not listed on IDEAS

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