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

https://doi.org/10.1177/0148558x9701200401
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/0047-2727(87)90045-4openalex-snapshot
Litigation, liability, and incentives for care
inferredcites →https://doi.org/10.1016/0165-4101(94)00375-fopenalex-snapshot
Incorporation and the audit market
inferredcites →https://doi.org/10.1086/261908openalex-snapshot
Auditing Standards, Legal Liability, and Auditor Wealth
inferredcites →https://doi.org/10.2307/2490884openalex-snapshot
The Auditor As an Economic Agent
inferredcites →https://doi.org/10.2307/2491008openalex-snapshot
Trials of Legal Disputes Involving Independent Auditors: Some Empirical Evidence
inferredcites →https://doi.org/10.2307/2491218openalex-snapshot
On Auditors and the Courts in an Adverse Selection Setting
inferredcites →https://doi.org/10.2307/2555448openalex-snapshot
Litigation and Settlement under Imperfect Information
inferredcites →https://doi.org/10.2307/2601018openalex-snapshot
Uncertain Litigation and Liability Insurance

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.3794924openalex-extracted
Theory of Auditing Economics: A Review of Analytical Auditing Research
inferred← citeshttps://doi.org/10.2139/ssrn.463940openalex-extracted
Legal Regimes, Damage Apportionment Rules, and Auditor Independence - Theory and Experimental Evidence
inferred← citeshttps://doi.org/10.1007/bf03372706openalex-snapshot
Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien
inferred← citeshttps://doi.org/10.1007/s00291-011-0240-9openalex-snapshot
Auditors’ liability with overcompensation and reputation losses
inferred← citeshttps://doi.org/10.1007/s11301-007-0025-zopenalex-snapshot
Gestaltung der Abschlussprüferhaftung – Implikationen theoretischer Modelle
inferred← citeshttps://doi.org/10.1016/j.jcae.2013.09.002openalex-snapshot
The effects on financial statements of the litigation cost rule in a civil action for negligence against the auditor
inferred← citeshttps://doi.org/10.1016/s0882-6110(01)18006-5openalex-snapshot
Pricing behavior, effort choices, and settlement offers under alternative legal cost allocation systems: Evidence from an auditing game
inferred← citeshttps://doi.org/10.1023/a:1018688203809openalex-snapshot
The Effect of Alternative Judicial Systems and Settlement on Auditing
inferred← citeshttps://doi.org/10.1080/00014788.2015.1133275openalex-snapshot
Optimism and auditor liability
inferred← citeshttps://doi.org/10.1080/23311975.2026.2721767openalex-snapshot
A critical review of United Kingdom auditor negligence liability to third parties – a comparative perspective with the United States and People’s Republic of China
inferred← citeshttps://doi.org/10.1111/1911-3846.12242openalex-snapshot
The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior
inferred← citeshttps://doi.org/10.1111/abac.12051openalex-snapshot
Auditor Reputation Under Different Negligence Regimes
inferred← citeshttps://doi.org/10.1177/0148558x9801300404openalex-snapshot
The Impact of Legal Liability Regimes and Differential Client Risk on Client Acceptance, Audit Pricing, and Audit Effort Decisions
inferred← citeshttps://doi.org/10.1506/mfv5-9t3q-h5rk-vc20openalex-snapshot
Nonaudit Services and Earnings Management: UK Evidence*
inferred← citeshttps://doi.org/10.1506/t776-2658-q417-1110openalex-snapshot
The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance*
inferred← citeshttps://doi.org/10.2308/accr.1999.74.4.473openalex-snapshot
Pre-Trial Settlement and the Value of Audits
inferred← citeshttps://doi.org/10.2308/accr.2010.85.6.2011openalex-snapshot
An Empirical Analysis of Auditor Independence in the Banking Industry
inferred← citeshttps://doi.org/10.2308/aud.2002.21.2.57openalex-snapshot
Strategic Analysis of Securities Litigation against Independent Auditors
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