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Capping auditor liability: The German experience · Study

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ArticleCapping auditor liability: The German experience

Miles B. Gietzmann1998

OA

Articlegreen1998

Capping auditor liability: The German experience

Miles B. Gietzmann · Reiner Quick

72 citations·0/0 files stored·Accounting Organizations and Society

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Auditing, Earnings Management, Governance Corporate Governance and Law Corporate Governance and Financial Management

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References

1965Mergers and the Market for Corporate Control 2020Accounting in Organizations and Society 1994Banks, Finance and Investment in Germany 2007The Department of Trade and Industry 1994Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income 1985Capital Market Information and Industrial Performance: The Role of West German Banks 1987Modes of regulation in advanced capitalism: Locating accountancy in four countries 1991Informationally motivated auditor replacement

Cited by

2014Abnormal audit fees and audit quality: initial evidence from the German audit market 2005Auditor Reputation and Model of Governance: A Comparison of France, Germany and Canada 2002Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium 2007The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance*2007Corporate Governance Reform and the Cost of Debt Financing of Listed French Companies

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Details

Year1998

Typearticle

Published1998-01-01

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations72

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s0361-3682(96)00047-5

openalex_workW2014528481

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2019The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions

2013Auditor Fees and Auditor Independence—Evidence from Going Concern Reporting Decisions in Germany

2001Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany