Financial Statement Misstatements, Auditor Litigation, and Subsequent Auditor Behavior

This paper examines the occurrence and outcome of auditor litigation related to financial statement misstatements and the effect of auditor misstatement-based litigation on subsequent auditor behavior. The study is motivated by recent calls to limit auditor legal liability and the need to examine th...

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Bibliographic Details
Main Author: Schmidt, Jaime J.
Other Authors: Wilkins, Michael
Format: Others
Language:English
Published: 2010
Subjects:
Online Access:http://hdl.handle.net/1969.1/ETD-TAMU-2009-05-436