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Evidence of Fraud, Audit Risk and Audit Liability Regimes · Study

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ArticleEvidence of Fraud, Audit Risk and Audit Liability Regimes

Evelyn R. Patterson2003

Article2003

Evidence of Fraud, Audit Risk and Audit Liability Regimes

Evelyn R. Patterson

28 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Law, Economics, and Judicial Systems Corporate Governance and Financial Management

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References

1989Statistical Decision Theory 1999Financial Reporting and Auditing Under Alternative Damage Apportionment Rules 2002Did the Private Securities Litigation Reform Act Work?1994An Analysis of Auditor Liability Rules 1997Legal regimes, audit quality and investment.1998An Analysis of the Economic Consequences of the Proportionate Liability Rule*1992The Liability Crisis in the United States: Impact on the Accounting Profession 2000The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud*

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2015Auditor Reputation Under Different Negligence Regimes 2012Vague Auditing Standards and Ambiguity Aversion

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Year2003

Typearticle

Published2003-03-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations28

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1022652023592

openalex_workW1749975601

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