Discussion of "The riskiness of large audit firm client portfolios and changes in audit liability regimes: Evidence from the U.S. audit market

Contemporary Accounting Research

Volumn 21, Issue 4, 2004, Pages 787-794

  DeFond, Mark L ^a  

^a UNIVERSITY OF SOUTHERN CALIFORNIA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 11244277468     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.2004.tb00070.x     Document Type: Review

References (17)

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3. Beasley, M. S., J. V. Carcello, and D. R. Hermanson. 1999. Fraudulent financial reporting: 1987-1997, An analysis of U.S. public companies. Monograph. New York: Committee of Sponsoring Organizations of the Treadway Commission (COSO).
4. Bedard, J. C., and K. M. Johnstone. 2004. Audit firm portfolio management decisions. Working paper, Northeastern University and University of Wisconsin, Madison.
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6. Choi, J.-H., R. K. Doogar, and A. R. Ganguly. 2004. The riskiness of large audit firm client portfolios and changes in audit liability regimes: Evidence from the U.S. audit market. 2004. Contemporary Accounting Research 21 (4): 747-85.
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10. Johnstone, K. M. 2000. Client acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation, Auditing: A Journal of Practice & Theory 19 (Spring): 1-27.
11. Jones, F. L., and K. Raghunandan. 1998. Client risk and recent changes in the market for audit services. Journal of Accounting and Public Policy 17 (2): 169-81.
12. Palmrose, Z. 1987. Litigation and independent auditors: The role of business failures and management fraud. Auditing: A Journal of Practice & Theory 19 (Spring): 90-103.
13. Palmrose, Z. 1999. Studies in Accounting Research #33, Empirical Research in Auditor Litigation: Considerations and Data. Sarasota, FL: American Accounting Association.
14. Palmrose, Z. 2003, Accountant securities litigation: Where are we now and where are we going? Speech at the Charles River Associates Seminar Series, Washington, DC, October 14.
15. St. Pierre, K., and J. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review 59 (April): 242-63.
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