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Capping auditor liability: The German experience

  • Gietzmann, M. B.
  • Quick, R.
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-3SX5J3T-5/2/f6c7605bcdf4a04bb478e8dc1508f50b
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 23 (1998)
    Issue (Month): 1 (January)
    Pages: 81-103

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    Handle: RePEc:eee:aosoci:v:23:y:1998:i:1:p:81-103
    Contact details of provider: Web page: http://www.elsevier.com/locate/aos

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    1. Gerrit Meijer, 1994. "Introduction: The Institutional Basis of Market Economies," Journal of Economic Studies, Emerald Group Publishing, vol. 21(4), pages 3-8, September.
    2. Michael Power, 1992. "The politics of brand accounting in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 39-68.
    3. 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 667-81, June.
    4. 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.
    5. 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 118-32, March.
    6. Henry G. Manne, 1965. "Mergers and the Market for Corporate Control," Journal of Political Economy, University of Chicago Press, vol. 73, pages 351.
    7. 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.
    8. Randall Johnston Pozdena, 1987. "Commerce and banking: the German case," FRBSF Economic Letter, Federal Reserve Bank of San Francisco, issue dec18.
    9. 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.
    10. 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.
    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. Henry G. Manne, 1965. "Mergers and the Market for Corporate Control," Journal of Political Economy, University of Chicago Press, vol. 73, pages 110.
    13. Dye, Ronald A., 1991. "Informationally motivated auditor replacement," Journal of Accounting and Economics, Elsevier, vol. 14(4), pages 347-374, December.
    14. repec:cup:cbooks:9780521566087 is not listed on IDEAS
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