Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Evidence of Fraud, Audit Risk and Audit Liability Regimes

14 references·2 citing·44 second hop

FromToDepth

this work references cited by second hop

References

1989Statistical Decision Theory495 cited
1999Financial Reporting and Auditing Under Alternative Damage Apportionment Rules158 cited
2002Did the Private Securities Litigation Reform Act Work?127 cited
1994An Analysis of Auditor Liability Rules125 cited
1997Legal regimes, audit quality and investment.116 cited
1998An Analysis of the Economic Consequences of the Proportionate Liability Rule*88 cited
1992The Liability Crisis in the United States: Impact on the Accounting Profession82 cited
2000The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud*53 cited
1993Strategic Sample Size Choice in Auditing41 cited
2003Materiality Uncertainty and Earnings Misstatement40 cited
1996The Private Securities Litigation Reform Act of 1995: A Discussion of Three Provisions36 cited
1989Auditors' legal liability, collusion with management, and investors' loss*34 cited
1993Auditing concepts and applications : a risk-analysis approach28 cited
1987Statistical Decision Theory11 cited

Cited by

2015Auditor Reputation Under Different Negligence Regimes22 cited

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

2012Vague Auditing Standards and Ambiguity Aversion21 cited