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Auditors' Liability, Vague Due Care, and Auditing Standards · Study

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ArticleAuditors' Liability, Vague Due Care, and Auditing Standards

Rachel L. Schwartz1998

Article1998

Auditors' Liability, Vague Due Care, and Auditing Standards

Rachel L. Schwartz

68 citations·0/0 files stored·Review of Quantitative Finance and Accounting

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Law, Economics, and Judicial Systems

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References

1985The effect of bonus schemes on accounting decisions 2011The effects of bonus schemes on accounting decisions 1984Auditing, Consulting, and Auditor Independence 1987Economic Analysis of Accident Law 1979Quacks, Lemons, and Licensing: A Theory of Minimum Quality Standards 1993Auditing Standards, Legal Liability, and Auditor Wealth 1989Economic Analysis of Accident Law.1991The role of audits and audit quality in valuing new issues

Cited by

2007The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance*2016The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior 2013The geography of US auditors: information quality and monitoring costs by local versus non-local auditors 1999Investors' Recovery Friction and Auditor Liability Rules 2010Effects of Litigation Risk on Board Oversight and CEO Incentive Pay 2010The Auditor's Slippery Slope: An Analysis of Reputational Incentives

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2012Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Actarticle · 5 shared references 2006The joint determination of audit fees, non-audit fees, and abnormal accrualsarticle · 4 shared references 2002The Joint Determination of Audit Fees, Non-Audit Fees, And Abnormal Accrualspreprint · 4 shared references 1999The 150-hour rulearticle · 4 shared references 2012The Economics of Setting Auditing Standardsarticle · 4 shared references 2008Market Implications of the Audit Quality and Auditor Switches: Evidence from Chinaarticle · 4 shared references

Details

Year1998

Typearticle

Published1998-09-01

VenueReview of Quantitative Finance and Accounting

ISSN-L0924-865X

Languageen

Citations68

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1008220317852

openalex_workW1569827223

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2012The Economics of Setting Auditing Standards

1999Legal Penalties and Audit Quality: An Experimental Investigation*