IDEAS home Printed from https://ideas.repec.org/r/eee/jaecon/v54y2012i2p154-173.html
   My bibliography  Save this item

The consequences of protecting audit partners’ personal assets from the threat of liability

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Yangyang Chen & Jun Huang & Ting Li & Jeffrey Pittman, 2022. "It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 901-963, June.
  2. Jochen Bigus, 2015. "Auditor Reputation Under Different Negligence Regimes," Abacus, Accounting Foundation, University of Sydney, vol. 51(3), pages 356-378, September.
  3. Lei Chen & Zhi Jin & Xue Yang, 2023. "Short selling and the independence of business‐related analysts: Evidence from an emerging market," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3297-3323, September.
  4. Frecka, Thomas J. & Griffin, Jeremy B. & Stevens, Jennifer Sustersic, 2018. "Transparency and the audit industry? Not in the U.S. Evidence on audit production costs, profitability and partner compensation from the U.K," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 73-81.
  5. Ku He & Xiaofei Pan & Gary Tian, 2017. "Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China," European Accounting Review, Taylor & Francis Journals, vol. 26(1), pages 61-95, January.
  6. Badolato, Patrick G. & Donelson, Dain C. & Ege, Matthew, 2014. "Audit committee financial expertise and earnings management: The role of status," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 208-230.
  7. Chy, Mahfuz & De Franco, Gus & Su, Barbara, 2021. "The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment," Journal of Accounting and Economics, Elsevier, vol. 71(1).
  8. Henock Louis & Thomas C. Pearson & Dahlia M. Robinson & Michael N. Robinson & Amy X. Sun, 2019. "The Effects of the Extant Clauses Limiting Auditor Liability on Audit Fees and Overall Reporting Quality," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 16(2), pages 381-410, June.
  9. Xiaofei Pan & Yiping Wu & Huihang Wu, 2019. "Decentralization and Firm Investments: Evidence from China," International Review of Finance, International Review of Finance Ltd., vol. 19(2), pages 287-313, June.
  10. Deqiu Chen & Li Li & Xuejiao Liu & Gerald J. Lobo, 2018. "Social Trust and Auditor Reporting Conservatism," Journal of Business Ethics, Springer, vol. 153(4), pages 1083-1108, December.
  11. Aobdia, Daniel & Shroff, Nemit, 2017. "Regulatory oversight and auditor market share," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 262-287.
  12. Xianjie He & Jeffrey Pittman & Oliver Rui, 2016. "Reputational Implications for Partners After a Major Audit Failure: Evidence from China," Journal of Business Ethics, Springer, vol. 138(4), pages 703-722, November.
  13. Michael Minnis & Nemit Shroff, 2017. "Why regulate private firm disclosure and auditing?," Accounting and Business Research, Taylor & Francis Journals, vol. 47(5), pages 473-502, July.
  14. Kevin Koh & Li Li & Xuejiao Liu & Chunfei Wang, 2023. "The Effect of Audit Partner Diversity on Audit Quality: Evidence from China," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 340-380, March.
  15. Wei Chen & Paul Hribar & Samuel Melessa, 2018. "Incorrect Inferences When Using Residuals as Dependent Variables," Journal of Accounting Research, Wiley Blackwell, vol. 56(3), pages 751-796, June.
  16. Xingqiang Du, 2019. "Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China," Journal of Business Ethics, Springer, vol. 156(3), pages 699-735, May.
  17. Yi-Hsing Liao & Hua Lee & Chao-Jung Chen, 2023. "The informational role of audit partner industry specialization," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 69-109, January.
  18. Seyed Mahmoud Hosseinniakani & Helena Inacio & Rui Mota, 2014. "A Review on Audit Quality Factors," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 243-254, April.
  19. Lorenzo Dal Maso & Gerald J. Lobo & Francesco Mazzi & Luc Paugam, 2020. "Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1248-1289, June.
  20. Anna Bergman Brown & Nicole M. Heron & Hagit Levy & Emanuel Zur, 2023. "StoneRidge Investment Partners v. Scientific Atlanta: A Test of Auditor Litigation Risk," Journal of Business Ethics, Springer, vol. 187(3), pages 517-538, October.
  21. Sharad Asthana & Inder Khurana & K. K. Raman, 2019. "Fee competition among Big 4 auditors and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 403-438, February.
  22. Anna Alon & Oksana Kim, 2022. "Protectionism through legislative layering: Implications for auditors and investors," Journal of International Business Policy, Palgrave Macmillan, vol. 5(3), pages 363-383, September.
  23. Francesco Bova & Marshall Vance, 2019. "Uncertainty avoidance and the timing of employee stock option exercise," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(5), pages 740-757, July.
  24. Andi Agus & Imam Ghozali, 2019. "Mediating Effect of Audit Quality in Relationship Between Auditor Ethics and Litigation: An Empirical Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 91-100.
  25. Xingqiang Du & Shaojuan Lai, 2018. "Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China," Journal of Business Ethics, Springer, vol. 147(3), pages 565-593, February.
  26. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.