An Experimental Investigation Of Alternative Damage-Sharing Liability Regimes With An Auditing Perspective
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DOI: http://hdl.handle.net/10.2307/2491442
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Citations
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Cited by:
- Dopuch, Nicholas & Ingberman, Daniel E. & King, Ronald R., 1997. "An experimental investigation of multi-defendant bargaining in 'joint and several' and proportionate liability regimes," Journal of Accounting and Economics, Elsevier, vol. 23(2), pages 189-221, July.
- Klaus Ruhnke, 2003. "Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien," Schmalenbach Journal of Business Research, Springer, vol. 55(3), pages 250-280, May.
- Ronald R. King & Rachel Schwartz, 1999. "Legal Penalties and Audit Quality: An Experimental Investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 685-710, December.
- Koch, Christopher & Schunk, Daniel, 2007.
"The Case for Limited Auditor Liability - The Effects of Liability Size on Risk Aversion and Ambiguity Aversion,"
Sonderforschungsbereich 504 Publications
07-04, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
- Koch, Christopher & Schunk, Daniel, 2007. "The case for limited auditor liability : the effects of liability size on risk aversion and ambiguity aversion," Papers 07-04, Sonderforschungsbreich 504.
- O'Sullivan, Noel, 2009. "The impact of directors’ and officers’ insurance on audit pricing: Evidence from UK companies," Accounting forum, Elsevier, vol. 33(2), pages 146-161.
- Lucy F. Ackert & Bryan K. Church & Ping Zhang, 1998. "Uncertain litigation cost and seller behavior: Evidence from an auditing game," FRB Atlanta Working Paper 98-17, Federal Reserve Bank of Atlanta.
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Keywords
Auditing; Damage-Sharing liability; Auditor liability; Price protection;All these keywords.
JEL classification:
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
- C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
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