메뉴 건너뛰기




Volumn 31, Issue 2, 1999, Pages 151-183

Auditor's skill, auditing standards, litigation, and audit quality

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0033147408     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1006/bare.1999.0096     Document Type: Article
Times cited : (9)

References (21)
  • 1
    • 0009006429 scopus 로고
    • Imperfect information, insurance, and auditors' legal liability
    • Balachandran, B. & Nagarajan, J. (1991). 'Imperfect information, insurance, and auditors' legal liability', Contemporary Accounting Research, 8 (Supplement), pp. 31-54.
    • (1991) Contemporary Accounting Research , vol.8 , Issue.SUPPL. , pp. 31-54
    • Balachandran, B.1    Nagarajan, J.2
  • 2
    • 0001590575 scopus 로고
    • Litigation and settlement under imperfect information
    • Bebchuck, L. (1984). 'Litigation and settlement under imperfect information', Rand Journal of Economics, 15 (3), pp. 404-415.
    • (1984) Rand Journal of Economics , vol.15 , Issue.3 , pp. 404-415
    • Bebchuck, L.1
  • 3
    • 0000775279 scopus 로고
    • Auditing standards, legal liability, and auditor wealth
    • Dye, R. (1993). 'Auditing standards, legal liability, and auditor wealth', Journal of Political Economy, 101 (5), pp. 887-914.
    • (1993) Journal of Political Economy , vol.101 , Issue.5 , pp. 887-914
    • Dye, R.1
  • 4
    • 0003187320 scopus 로고
    • Incorporation and the audit market
    • Dye, R. (1995). 'Incorporation and the audit market', Journal of Accounting and Economics, 19, pp. 75-114.
    • (1995) Journal of Accounting and Economics , vol.19 , pp. 75-114
    • Dye, R.1
  • 5
    • 0003150425 scopus 로고
    • Effort, information, settlement, trial
    • Hay, B. (1995). 'Effort, information, settlement, trial', Journal of Legal Studies, 24, pp. 26-62.
    • (1995) Journal of Legal Studies , vol.24 , pp. 26-62
    • Hay, B.1
  • 6
    • 75649095852 scopus 로고
    • Litigation and settlement under the English and American rules: Theory and evidence
    • Hughes, J. & Snyder, E. (1995). 'Litigation and settlement under the English and American rules: theory and evidence', Journal of Law and Economics, 38, pp. 225-250.
    • (1995) Journal of Law and Economics , vol.38 , pp. 225-250
    • Hughes, J.1    Snyder, E.2
  • 7
    • 0001590091 scopus 로고
    • Litigation cost allocation rules and compliance with the negligence standards
    • Hylton, K. (1993). 'Litigation cost allocation rules and compliance with the negligence standards', Journal of Legal Studies, 22, pp. 457-476.
    • (1993) Journal of Legal Studies , vol.22 , pp. 457-476
    • Hylton, K.1
  • 8
    • 0009041545 scopus 로고
    • Judicial decision-making and litigation expenditure
    • Katz, A. (1985) 'Judicial decision-making and litigation expenditure', Harvard University Working Paper.
    • (1985) Harvard University Working Paper
    • Katz, A.1
  • 9
    • 38249042365 scopus 로고
    • Audit technology and preferences for auditing standards
    • Kinney, W. (1986). 'Audit technology and preferences for auditing standards', Journal of Accounting and Economics, 8, pp. 73-89.
    • (1986) Journal of Accounting and Economics , vol.8 , pp. 73-89
    • Kinney, W.1
  • 11
    • 0003009411 scopus 로고
    • On auditors and the courts in an adverse selection setting
    • Melumad, N. & Thoman, L. (1990). 'On auditors and the courts in an adverse selection setting', Journal of Accounting Research, 28 (1), pp. 77-120.
    • (1990) Journal of Accounting Research , vol.28 , Issue.1 , pp. 77-120
    • Melumad, N.1    Thoman, L.2
  • 12
    • 84984192823 scopus 로고
    • Auditors' legal liability, collusion with management, and investors' loss
    • Moore, G. & Scott, W. (1988). 'Auditors' legal liability, collusion with management, and investors' loss', Contemporary Accounting Research, 5, pp. 754-774.
    • (1988) Contemporary Accounting Research , vol.5 , pp. 754-774
    • Moore, G.1    Scott, W.2
  • 13
    • 21844483876 scopus 로고
    • An analysis of auditor liability rules
    • Narayanan, V. (1994). 'An analysis of auditor liability rules', Journal of Accounting Research, 32 (Supplement), pp. 39-59.
    • (1994) Journal of Accounting Research , vol.32 , Issue.SUPPL. , pp. 39-59
    • Narayanan, V.1
  • 15
    • 0002964344 scopus 로고
    • Conformance to GAAS reporting standards in municipal audits and the economics of auditing: The effects of audit firm size, CPA examination performance, and competition
    • O'Keefe, T. & Westort, P. (1992). 'Conformance to GAAS reporting standards in municipal audits and the economics of auditing: the effects of audit firm size, CPA examination performance, and competition', Research in Accounting Regulation, 6, pp. 39-77.
    • (1992) Research in Accounting Regulation , vol.6 , pp. 39-77
    • O'Keefe, T.1    Westort, P.2
  • 16
    • 0002897773 scopus 로고
    • Costly litigation in the model of single activity accidents
    • Ordover, J. (1978). 'Costly litigation in the model of single activity accidents', Journal of Legal Studies, 7, pp. 243-261.
    • (1978) Journal of Legal Studies , vol.7 , pp. 243-261
    • Ordover, J.1
  • 17
    • 0002055340 scopus 로고
    • An analysis of auditor litigation and audit service quality
    • Palmrose, Z. (1988). 'An analysis of auditor litigation and audit service quality',The Accounting Review, 63 (1), pp. 55-73.
    • (1988) The Accounting Review , vol.63 , Issue.1 , pp. 55-73
    • Palmrose, Z.1
  • 18
    • 38249034809 scopus 로고
    • Litigation, liability, and incentives for care
    • Png, I. (1987), 'Litigation, liability, and incentives for care', Journal of Public Economics, 34, pp. 61-85.
    • (1987) Journal of Public Economics , vol.34 , pp. 61-85
    • Png, I.1
  • 20
    • 0031287367 scopus 로고    scopus 로고
    • Legal regimes, audit quality, and investment
    • Schwartz, R. (1997). 'Legal regimes, audit quality, and investment', The Accounting Review, 72 (3), pp. 385-406.
    • (1997) The Accounting Review , vol.72 , Issue.3 , pp. 385-406
    • Schwartz, R.1
  • 21
    • 0001169682 scopus 로고    scopus 로고
    • Legal damages and auditor efforts
    • Thoman, L. (1996). 'Legal damages and auditor efforts', Contemporary Accounting Research, 13, pp. 275-306.
    • (1996) Contemporary Accounting Research , vol.13 , pp. 275-306
    • Thoman, L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.