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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Format: | Others |
Language: | English |
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2010
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Online Access: | http://hdl.handle.net/1969.1/ETD-TAMU-2009-05-436 |