The Implications of Alternative Litigation Cost Allocation Systems for the Value of Audits

Journal of Accounting, Auditing & Finance

Volumn 12, Issue 4, 1997, Pages 353-372

  Boritz, J Efrim ^a   Zhang, Ping ^b  

^a UNIVERSITY OF WATERLOO   (Canada)

^b WILFRID LAURIER UNIVERSITY   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84997945694     PISSN: 0148558X     EISSN: None     Source Type: Journal    
DOI: 10.1177/0148558X9701200401     Document Type: Article

References (14)

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3. Bell T. B., Landsman W. R., Shackelford D. A. 1994. “Legal Liability and Audit Fees: An Empirical Study.” Working Paper, University of North Carolina.
4. Big Six White Paper. 1992. “The Liability Crisis in the United States: Impact on the Accounting Profession.” Position Statement of the “Big Six” Accounting Firms (August 6).
5. Dye R. A. 1993. “Auditing Standards, Legal Liability, and Auditor Wealth.” Journal of Political Economy 101: 887-914.
6. Dye R. A. 1995. “Incorporation and the Audit Market.” Journal of Accounting and Economics 19: 75-114.
7. Kinney W. R. 1994. “Audit Litigation Research: Professional Help is Needed.” Accounting Horizons (June): 80-87.
8. Melumad N., Thoman L. 1990. “On Auditor and Courts in an Adverse Selection Setting.” Journal of Accounting Research 28 (Spring): 77-120.
9. O'Malley S. F. 1993. “Legal Liability is Having a Chilling Effect on the Auditor's Role.” Accounting Horizons (June): 82-87.
10. Palmrose Z.-V. 1991. “Trials of Legal Disputes Involving Independent Auditors: Some Empirical Evidence.” Journal of Accounting Research 29 (Supplement): 149-185.
11. Png I. P. L. 1987. “Litigation, Liability, and Incentives for Care.” Journal of Public Economics 34: 61-85.
12. Sarath B. 1991. “Uncertain Litigation and Liability Insurance.” Rand Journal of Economics 22 (Summer): 218-231.
13. Schwartz R. Forthcoming. “Auditors’ Legal Liability, Vague Due Care, and Auditing Standards.” Review of Quantitative Finance and Accounting.
14. Smith J. R., Tidrick D. E. 1995. “The Effect of Alternative Judicial Systems on Auditing.” Manuscript, University of Oregon.