search query: @indexterm Lawsuits / total: 74
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| Author: | Lys, T. Watts, R. |
| Title: | Lawsuits against auditors |
| Journal: | Journal of Accounting Research
1994 : VOL. 32:SUPPL, p. 65-102 |
| Index terms: | AUDITORS LAWSUITS COMPETITION |
| Language: | eng |
| Abstract: | This paper provide information on lawsuits alleging audit failures. The authors describe the paintiffs suing, the auditors who are sued, and the clients whose audits generate lawsuits. The authors examine variables derived from a qualitative analysis of both the legal conditions and the economic incentives to bring a lawsuit, and test the predictions from this analysis using two matched samples of 153 firms whose auditors are and are not sued during 1955-94. |
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