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ArticleAuditor Liability and Information Disclosure

S.P. Kothari1988

Article1988

Auditor Liability and Information Disclosure

S.P. Kothari · Thomas Z. Lys · Clifford W. Smith · Ross L. Watts

111 citations·0/0 files stored·Journal of Accounting Auditing & Finance

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

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References

1937The Nature of the Firm 1983Separation of Ownership and Control 1960The Problem of Social Cost 1950Uncertainty, Evolution, and Economic Theory 1985The effect of bonus schemes on accounting decisions 1984Two Agency-Cost Explanations of Dividends 1979On financial contracting 1965Mergers and the Market for Corporate Control

Cited by

1998The Effects of Business Risk on Audit Pricing 2001A Proposal for Research on Conservatism 2008Value relevance of voluntary disclosure in the annual report 2002Rising Conservatism: Implications for Financial Analysis 1997Audit litigation research: Do the merits matter? An assessment and directions for future research 2004The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market*2014

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Year1988

Typearticle

Published1988-10-01

VenueJournal of Accounting Auditing & Finance

ISSN-L0148-558X

Languageen

Citations111

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1177/0148558x1988003004001

openalex_workW2528962196

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Auditor Conservatism and Quarterly Earnings

1991The rationality of doing “nothing”: Auditors' responses to legal liability in an institutionalized environment