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Accountants' liability and audit failures: When the umpire strikes out

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  • Kaplan, Richard L.

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  • Kaplan, Richard L., 1987. "Accountants' liability and audit failures: When the umpire strikes out," Journal of Accounting and Public Policy, Elsevier, vol. 6(1), pages 1-8.
  • Handle: RePEc:eee:jappol:v:6:y:1987:i:1:p:1-8
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    Cited by:

    1. 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.
    2. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2017. "Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud," Journal of Business Ethics, Springer, vol. 144(3), pages 637-659, September.
    3. Fogarty, Timothy J., 1996. "The imagery and reality of peer review in the U.S.: Insights from institutional theory," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 243-267.
    4. Gendron, Yves, 2002. "On the role of the organization in auditors' client-acceptance decisions," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 659-684, October.
    5. Maria Antonia Garcia Benau & Emiliano Ruiz Barbadillo & Christopher Humphrey & Walid Al Husaini, 1999. "Success in failure? Reflections on the changing Spanish audit environment," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 701-730.
    6. Sayed Ali Ahmed Alawi & Rami Mohammad Abu Wadi & Gagan Kukreja, 2018. "The Determinants of Audit Expectation Gap: An Empirical Study from Kingdom of Bahrain," Accounting and Finance Research, Sciedu Press, vol. 7(3), pages 1-54, August.
    7. Torbjörn Tagesson & Sven-Olof Yrjö Collin, 2016. "Corporate governance influencing compliance with the Swedish Code of Corporate Governance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 13(3), pages 262-277, August.

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