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Auditor Liability and Information Disclosure

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Cited by

1998The Effects of Business Risk on Audit Pricing100 cited
2001

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A Proposal for Research on Conservatism

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2008Value relevance of voluntary disclosure in the annual report97 cited

2002Rising Conservatism: Implications for Financial Analysis87 cited

1997Audit litigation research: Do the merits matter? An assessment and directions for future research77 cited

2004The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market*76 cited

2014Auditor Conservatism and Quarterly Earnings65 cited

1991The rationality of doing “nothing”: Auditors' responses to legal liability in an institutionalized environment64 cited

1998The Impact of Litigation against an Audit Firm on the Market Value of Nonlitigating Clients55 cited

2016Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model54 cited

2006The value relevance of dirty surplus accounting flows in The Netherlands54 cited

2006CEOs'/CFOs' Swearing by the Numbers: Does It Impact Share Price of the Firm?53 cited

1990Incentives associated with changes in consolidated reporting requirements47 cited

2012Conservatism, SEC investigation, and fraud46 cited

2002Scope of Auditors' Liability, Audit Quality, and Capital Investment45 cited

2005Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report44 cited