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| Author: | Ewert, Ralf Nell, Martin |
| Title: | Auditor liability rules under imperfect information and costly litigation: The welfare-increasing effect of liability insurance |
| Journal: | European Accounting Review
2000 : VOL. 9:3, p. 371-385 |
| Index terms: | LIABILITY AUDITING AUDITORS |
| Language: | eng |
| Abstract: | The paper studies auditor liability rules under imperfect information, costly litigation and risk-averse auditors. In equilibrium, auditors will deviate with positive probability from any given standard in this situation, and the negligence rule fails. |
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