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| Author: | Zhang, P. Thoman, L. |
| Title: | Pre-trial settlement and the value of audits. |
| Journal: | Accounting Review
1999 : OCT, VOL. 74:4, p. 473-491 |
| Index terms: | Auditing standards Analytical review Audit costs Settlement systems |
| Language: | eng |
| Abstract: | This paper studies the impact of liability rules and damage awards on audit effort and the value of an audit when an auditor and an investor may settle before proceeding to trial. |
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