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Auditors' Liability, Vague Due Care, and Auditing Standards
12 references·16 citing·49 second hop
Auditors' Liability, Vague Due Care, and Auditing Standards (1998)Auditors' Liability, Vague Due Care, and …The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Auditing Standards, Legal Liability, and Auditor Wealth (1993)Auditing Standards, Legal Lia…The role of audits and audit quality in valuing new issues (1991)The role of audits and audit …Conservatism and Auditor-Client Negotiations (1991)Conservatism and Auditor-Clie…On Auditors and the Courts in an Adverse Selection Setting (1990)On Auditors and the Courts in…Economic Analysis of Accident Law. (1989)Economic Analysis of Accident…Economic Analysis of Accident Law (1987)Economic Analysis of Accident…Deterrence and Uncertain Legal Standards (1986)Deterrence and Uncertain Lega…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Qualified Audit Opinions and Auditor Switching. (1982)Qualified Audit Opinions and …Quacks, Lemons, and Licensing: A Theory of Minimum Quality Standards (1979)Quacks, Lemons, and Licensing…Auditor Reputation Concerns, Legal Liability, and Standards (2019)Auditor Reputation Concerns, …The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior (2016)The Joint Effects of Multiple…The Effects of the Auditor's Insurance Role on Reporting Conservatism and Audit Quality (2015)The Effects of the Auditor's …The geography of US auditors: information quality and monitoring costs by local versus non-local auditors (2013)The geography of US auditors:…Vague Auditing Standards and Ambiguity Aversion (2012)Vague Auditing Standards and …The Economics of Setting Auditing Standards (2012)The Economics of Setting Audi…The Auditor's Slippery Slope: An Analysis of Reputational Incentives (2010)The Auditor's Slippery Slope:…Effects of Litigation Risk on Board Oversight and CEO Incentive Pay (2010)Effects of Litigation Risk on…The Effects of Litigation Risk on Board Oversight and CEO Incentive Pay (2009)The Effects of Litigation Ris…The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance* (2007)The Impact of the Public's Ex…Precision in auditing standards: effects on auditor and director liability and the supply and demand for audit services (2007)Precision in auditing standar…Non-audit service and auditor independence: an examination of the Procomp effect (2007)Non-audit service and auditor…Scope of Auditors' Liability, Audit Quality, and Capital Investment (2002)Scope of Auditors' Liability,…Pre-Trial Settlement and the Value of Audits (1999)Pre-Trial Settlement and the …Legal Penalties and Audit Quality: An Experimental Investigation* (1999)Legal Penalties and Audit Qua…Investors' Recovery Friction and Auditor Liability Rules (1999)Investors' Recovery Friction …Crime and Punishment: An Economic Approach (1968)Economic Analysis of Law (1974)The Selection of Disputes for Litigation (1984)Accuracy in the Assessment of Damages (1996)Moral hazard in insurance claiming: Evidence from automobile insurance (1996)Chapter 6 The Theory of Public Enforcement of Law (2007)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Informational Asymmetries, Financial Structure, and Financial Intermediation (1977)Signaling Games and Stable Equilibria (1987)Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits (1999)Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2011)Financial Reporting: An Accounting Revolution. (1982)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)Audit effort and earnings management (2007)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Minimum Quality Standards, Fixed Costs, and Competition (1991)WHY FIRMS SEEK ISO 9000 CERTIFICATION: REGULATORY COMPLIANCE OR COMPETITIVE ADVANTAGE? (1999)61. Capitalism and Freedom (2002)Quality Disclosure and Certification: Theory and Practice (2010)The Theory of Economic Regulation (2021)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor size and audit quality (1981)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Audit Quality: Insights from the Academic Literature (2012)The Problem of Social Cost (1960)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Utility Functions that Depend on Health Status: Estimates and Economic Implications (1990)Risks and decisions for conservation and environmental management (2005)Over-optimism and lender liability in the consumer credit market (2009)The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries* (2012)A Review of the Archival Literature on Audit Partners (2017)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Should employees be subject to fines and imprisonment given the existence of corporate liability? (1993)Game Theory and The Law (1998)The Rise of the Regulatory State (2001)
this work references cited by second hop

References

  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 1987Economic Analysis of Accident Law853 cited
  • 1979Quacks, Lemons, and Licensing: A Theory of Minimum Quality Standards807 cited
  • 1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
  • 1989Economic Analysis of Accident Law.737 cited
  • 1991The role of audits and audit quality in valuing new issues484 cited
  • 1991Conservatism and Auditor-Client Negotiations465 cited
  • 1986Deterrence and Uncertain Legal Standards313 cited
  • 1982Qualified Audit Opinions and Auditor Switching.259 cited
  • 1990On Auditors and the Courts in an Adverse Selection Setting121 cited

Cited by

  • 2007The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance*65 cited
  • 2016The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior64 cited
  • 2013The geography of US auditors: information quality and monitoring costs by local versus non-local auditors

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

63 cited
  • 1999Investors' Recovery Friction and Auditor Liability Rules62 cited
  • 2010Effects of Litigation Risk on Board Oversight and CEO Incentive Pay61 cited
  • 2010The Auditor's Slippery Slope: An Analysis of Reputational Incentives59 cited
  • 2012The Economics of Setting Auditing Standards55 cited
  • 1999Legal Penalties and Audit Quality: An Experimental Investigation*45 cited
  • 2002Scope of Auditors' Liability, Audit Quality, and Capital Investment45 cited
  • 2007Precision in auditing standards: effects on auditor and director liability and the supply and demand for audit services38 cited
  • 1999Pre-Trial Settlement and the Value of Audits36 cited
  • 2019Auditor Reputation Concerns, Legal Liability, and Standards35 cited
  • 2015The Effects of the Auditor's Insurance Role on Reporting Conservatism and Audit Quality28 cited
  • 2007Non-audit service and auditor independence: an examination of the Procomp effect26 cited
  • 2009The Effects of Litigation Risk on Board Oversight and CEO Incentive Pay24 cited
  • 2012Vague Auditing Standards and Ambiguity Aversion21 cited