search query: @indexterm LITIGATION / total: 152
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| Author: | Buchman, T. Collins, D. |
| Title: | Uncertainty about litigation losses and auditors' modified audit reports |
| Journal: | Journal of Business Research
1998 : OCT, VOL. 43:2, p. 57-64 |
| Index terms: | UNCERTAINTY AUDITORS LITIGATION |
| Language: | eng |
| Abstract: | Most research investigating the usefulness of auditors' reports' modified because of material uncertainties has concentrated on either (1) financial statement users' reactions to such qualifications or (2) the ability of auditors to predict bankruptcy given a going concern qualification. This study presents evidence about whether audit reports modified for litigation uncertainty are not more likely to lose a lawsuit than firms with an unqualified option and footnote disclosure of litigation. |
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