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Investors' Recovery Friction and Auditor Liability Rules
10 references·14 citing·46 second hop
Investors' Recovery Friction and Auditor Liability Rules (1999)Investors' Recovery Friction and Auditor …Contemporary Accounting Research (2014)Contemporary Accounting Resea…Auditors' Liability, Vague Due Care, and Auditing Standards (1998)Auditors' Liability, Vague Du…An Analysis of the Economic Consequences of the Proportionate Liability Rule* (1998)An Analysis of the Economic C…An Analysis of Auditor Liability Rules (1994)An Analysis of Auditor Liabil…Do the Merits Matter? A Study of Settlements in Securities Class Actions (1991)Do the Merits Matter? A Study…On Auditors and the Courts in an Adverse Selection Setting (1990)On Auditors and the Courts in…Economic Analysis of Accident Law. 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this work references cited by second hop

References

  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 1980Strict Liability versus Negligence762 cited
  • 1989Economic Analysis of Accident Law.737 cited
  • 1983Limited liability contracts between principal and agent520 cited
  • 2014Contemporary Accounting Research410 cited
  • 1991Do the Merits Matter? A Study of Settlements in Securities Class Actions301 cited
  • 1994An Analysis of Auditor Liability Rules125 cited
  • 1990On Auditors and the Courts in an Adverse Selection Setting121 cited
  • 1998An Analysis of the Economic Consequences of the Proportionate Liability Rule*88 cited
  • 1998Auditors' Liability, Vague Due Care, and Auditing Standards68 cited

Cited by

  • 2010Effects of Litigation Risk on Board Oversight and CEO Incentive Pay61 cited
  • 2019Auditing Standards, Professional Judgment, and Audit Quality60 cited
  • 2010The Auditor's Slippery Slope: An Analysis of Reputational Incentives59 cited
  • 2012Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Act57 cited
  • 2008The pricing of audit services: evidence from Kuwait

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52 cited
  • 2019Auditor Reputation Concerns, Legal Liability, and Standards35 cited
  • 2016The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality32 cited
  • 2006Auditor Liability and Business Investment*29 cited
  • 2015The Effects of the Auditor's Insurance Role on Reporting Conservatism and Audit Quality28 cited
  • 2009The Effects of Litigation Risk on Board Oversight and CEO Incentive Pay24 cited
  • 2021How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?23 cited
  • 2015Auditor Reputation Under Different Negligence Regimes22 cited
  • 2012Vague Auditing Standards and Ambiguity Aversion21 cited
  • 2014Loss Aversion, Audit Risk Judgments, and Auditor Liability20 cited