메뉴 건너뛰기




Volumn 16, Issue 4, 1999, Pages 685-710

Legal Penalties and Audit Quality: An Experimental Investigation

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0002424162     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.1999.tb00601.x     Document Type: Article
Times cited : (29)

References (31)
  • 1
    • 84982467381 scopus 로고
    • Imperfect information, insurance, and auditors' legal liability
    • Balachandran, B., and N. Nagarajan. 1987. Imperfect information, insurance, and auditors' legal liability. Contemporary Accounting Research 3 (Spring): 281-301.
    • (1987) Contemporary Accounting Research , vol.3 , Issue.SPRING , pp. 281-301
    • Balachandran, B.1    Nagarajan, N.2
  • 2
    • 0031286966 scopus 로고    scopus 로고
    • Strategic dependence and the assessment of fraud risk: A laboratory study
    • Bloomfield R. 1997. Strategic dependence and the assessment of fraud risk: A laboratory study. The Accounting Review (October): 517-538.
    • (1997) The Accounting Review , Issue.OCTOBER , pp. 517-538
    • Bloomfield, R.1
  • 3
    • 0001113367 scopus 로고
    • Some effects of uncertainty on compliance with legal standards
    • Calfee, J., and R. Craswell. 1984. Some effects of uncertainty on compliance with legal standards. Virginia Law Review 70: 965-1003.
    • (1984) Virginia Law Review , vol.70 , pp. 965-1003
    • Calfee, J.1    Craswell, R.2
  • 4
    • 0001045219 scopus 로고    scopus 로고
    • Progress in behavioral game theory
    • Camerer, C. 1997. Progress in behavioral game theory. Journal of Economic Perspectives 11 (4): 167-88.
    • (1997) Journal of Economic Perspectives , vol.11 , Issue.4 , pp. 167-188
    • Camerer, C.1
  • 5
    • 9644282665 scopus 로고
    • An empirical investigation of modified reporting and auditor litigation on bankrupt clients
    • Carcello, J., and Z. Palmrose. 1994. An empirical investigation of modified reporting and auditor litigation on bankrupt clients. Journal of Accounting Research (Supplement). 1-30.
    • (1994) Journal of Accounting Research , Issue.SUPPL. , pp. 1-30
    • Carcello, J.1    Palmrose, Z.2
  • 6
    • 0002616869 scopus 로고
    • Extensions of accountants' liability for negligence: One step closer to a new implied warranty of results
    • Cave, G. 1985. Extensions of accountants' liability for negligence: One step closer to a new implied warranty of results. University of Colorado Law Review (Winter): 265-87.
    • (1985) University of Colorado Law Review , Issue.WINTER , pp. 265-287
    • Cave, G.1
  • 8
    • 0011594832 scopus 로고
    • A laboratory investigation of the moral hazard problem in agency relationships
    • DeJong, D., R. Forsythe, R. Lundholm, and W. Uecker. 1985. A laboratory investigation of the moral hazard problem in agency relationships, Journal of Accounting Research (Supplement): 81-120.
    • (1985) Journal of Accounting Research , Issue.SUPPL. , pp. 81-120
    • DeJong, D.1    Forsythe, R.2    Lundholm, R.3    Uecker, W.4
  • 10
    • 0002698218 scopus 로고
    • Negligence versus strict liability regimes in auditing: An experimental investigation
    • _. 1992. Negligence versus strict liability regimes in auditing: An experimental investigation. The Accounting Review (January): 97-120.
    • (1992) The Accounting Review , Issue.JANUARY , pp. 97-120
  • 11
    • 0007162975 scopus 로고
    • An experimental investigation of alternative damage-sharing liability regimes with an auditing perspective
    • Dopuch, N., R., and King, J. Schatzberg. 1994. An experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Supplement): 103-30.
    • (1994) Journal of Accounting Research , Issue.SUPPL. , pp. 103-130
    • Dopuch, N.1    King, R.2    Schatzberg, J.3
  • 12
    • 0039333528 scopus 로고
    • The use of experimental markets in auditing research: Some initial findings
    • Dopuch, N., R. King, and D. Wallin. 1989. The use of experimental markets in auditing research: Some initial findings. Auditing: A Journal of Practice and Theory (Supplement): 98-127.
    • (1989) Auditing: A Journal of Practice and Theory , Issue.SUPPL. , pp. 98-127
    • Dopuch, N.1    King, R.2    Wallin, D.3
  • 14
    • 0038829878 scopus 로고    scopus 로고
    • Predicting how people play games: Reinforcement learning in experimental games with unique, mixed strategy equilibrium
    • Erev, I., and A. Roth. 1998. Predicting how people play games: Reinforcement learning in experimental games with unique, mixed strategy equilibrium. American Economic Review (September): 848-881.
    • (1998) American Economic Review , Issue.SEPTEMBER , pp. 848-881
    • Erev, I.1    Roth, A.2
  • 15
    • 0002594966 scopus 로고
    • A laboratory market investigation of the demand for strategic auditing
    • Kachelmeier, S. 1991. A laboratory market investigation of the demand for strategic auditing. Auditing: A Journal of Practice and Theory (Supplement): 25-48.
    • (1991) Auditing: A Journal of Practice and Theory , Issue.SUPPL. , pp. 25-48
    • Kachelmeier, S.1
  • 16
    • 0002043553 scopus 로고    scopus 로고
    • Discussion of "Tax advice and reporting under uncertainty: Theory and experimental evidence."
    • _. 1996. Discussion of "Tax advice and reporting under uncertainty: Theory and experimental evidence." Contemporary Accounting Research (Spring): 81-89.
    • (1996) Contemporary Accounting Research , Issue.SPRING , pp. 81-89
  • 17
    • 0030305178 scopus 로고    scopus 로고
    • Reputation formation for reliable reporting: An experimental investigation
    • King, R. 1996. Reputation formation for reliable reporting: An experimental investigation. Accounting Review (July): 375-96.
    • (1996) Accounting Review , Issue.JULY , pp. 375-396
    • King, R.1
  • 19
    • 0003009411 scopus 로고
    • On auditors and the courts in an adverse selection setting
    • Melumad, N., and L. Thoman. 1990. On auditors and the courts in an adverse selection setting. Journal of Accounting Research 28 (Spring): 77-120.
    • (1990) Journal of Accounting Research , vol.28 , Issue.SPRING , pp. 77-120
    • Melumad, N.1    Thoman, L.2
  • 20
    • 21844525506 scopus 로고
    • The production of audit services: Evidence from a major public accounting firm
    • O'Keefe, T., D. Simunic, and M. Stein. 1994. The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research 32 (Autumn): 241-61.
    • (1994) Journal of Accounting Research , vol.32 , Issue.AUTUMN , pp. 241-261
    • O'Keefe, T.1    Simunic, D.2    Stein, M.3
  • 21
    • 0002614518 scopus 로고
    • The joint & several vs. proportionate liability debate: An empirical investigation of audit-related litigation
    • Palmrose, Z. 1994. The joint & several vs. proportionate liability debate: An empirical investigation of audit-related litigation. Stanford Journal of Law, Business & Finance (Fall): 53-72.
    • (1994) Stanford Journal of Law, Business & Finance , Issue.FALL , pp. 53-72
    • Palmrose, Z.1
  • 22
    • 0002547166 scopus 로고
    • Legal error, litigation, and the incentive to obey the law
    • Polinsky, A. M., and S. Shavell. 1989. Legal error, litigation, and the incentive to obey the law. Journal of Law, Economic, and Organization 5 (Spring): 99-108.
    • (1989) Journal of Law, Economic, and Organization , vol.5 , Issue.SPRING , pp. 99-108
    • Polinsky, A.M.1    Shavell, S.2
  • 23
    • 85075685760 scopus 로고
    • Efficient reliance and damage measures for breach of contract
    • Rogerson, W. 1984. Efficient reliance and damage measures for breach of contract. Rand Journal of Economics 15: 39-53.
    • (1984) Rand Journal of Economics , vol.15 , pp. 39-53
    • Rogerson, W.1
  • 24
    • 58149324992 scopus 로고
    • Learning in extensive-form games: Experimental data and simple dynamic models in the intermediate term
    • Roth, A., and I. Erev. 1995. Learning in extensive-form games: Experimental data and simple dynamic models in the intermediate term. Games and Economic Behavior 8: 164-212.
    • (1995) Games and Economic Behavior , vol.8 , pp. 164-212
    • Roth, A.1    Erev, I.2
  • 25
    • 0031287367 scopus 로고    scopus 로고
    • Legal regimes, audit quality, and investment
    • Schwartz, R. 1997. Legal regimes, audit quality, and investment. Accounting Review 72 (3): 385-406.
    • (1997) Accounting Review , vol.72 , Issue.3 , pp. 385-406
    • Schwartz, R.1
  • 26
    • 54749115255 scopus 로고    scopus 로고
    • Auditors' liability, vague due care and auditing standards
    • _. 1998. Auditors' liability, vague due care and auditing standards. Review of Quantitative Finance and Accounting 11 (2). 183-207.
    • (1998) Review of Quantitative Finance and Accounting , vol.11 , Issue.2 , pp. 183-207
  • 27
    • 0002775690 scopus 로고
    • Strict liability versus negligence
    • Shavell, S. 1980. Strict liability versus negligence. The Journal of Legal Studies 9 (January): 1-25.
    • (1980) The Journal of Legal Studies , vol.9 , Issue.JANUARY , pp. 1-25
    • Shavell, S.1
  • 28
    • 0000420316 scopus 로고
    • Economics in the laboratory
    • Smith, V. 1994. Economics in the laboratory. Journal of Economic Perspectives 38: (1): 113-31.
    • (1994) Journal of Economic Perspectives , vol.38 , Issue.1 , pp. 113-131
    • Smith, V.1
  • 30
    • 0041112807 scopus 로고
    • Legal recourse and the demand for auditing
    • Wallin, D. 1992. Legal recourse and the demand for auditing. Accounting Review (January): 121-47.
    • (1992) Accounting Review , Issue.JANUARY , pp. 121-147
    • Wallin, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.