Beware of the Watchdog: Rethinking the Normative Justification of Gatekeeper Liability
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DOI: 10.1007/s10551-017-3460-3
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- Smith, Deborah Drummond & Gleason, Kimberly C. & Kannan, Yezen H., 2021. "Auditor liability and excess cash holdings: Evidence from audit fees of foreign incorporated firms," International Review of Financial Analysis, Elsevier, vol. 78(C).
- Yan Yan & Juan Gao & Xinying Jiang & Yuqing Geng & Enzhong Lin, 2024. "A Study on a New 5S Model of Decent Work Perception," Sustainability, MDPI, vol. 16(3), pages 1-24, January.
- Chambers, Valerie A. & Reckers, Philip M.J., 2022. "Auditor interventions that reduce auditor liability judgments," Advances in accounting, Elsevier, vol. 58(C).
- Deqiang Deng & Chenchen Ye & Fan Wu & Yijing Guo & Hao Li & Changsheng Wang, 2023. "Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-13, December.
- Wang, Yang & Ashton, John K. & Jaafar, Aziz, 2019. "Does mutual fund investment influence accounting fraud?," Emerging Markets Review, Elsevier, vol. 38(C), pages 142-158.
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Keywords
Expectation gap; Auditor independence; Professional ethics; Accounting standards; Role morality and virtue;All these keywords.
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