haku: @indexterm Litigation / yhteensä: 152
viite: 41 / 152
| Tekijä: | Carcello, J. Palmrose, Z. |
| Otsikko: | Auditor litigaiton and modified reporting on bankrupt clients |
| Lehti: | Journal of Accounting Research
1994 : VOL. 32:SUPPL, p. 1-38 |
| Asiasana: | CLIENTS LITIGATION BANKRUPTCY |
| Kieli: | eng |
| Tiivistelmä: | This study examines whether modified audit reports issued prior to bankruptcy protect auditors from certain effects of legal liability, including both lawsuits claiming audit failure and payments made to resolve such suits. Using a sample of 655 public companies that declared bankruptcy between 1972 and 1992 with Big Six (Big Eight) auditors prior to bankruptcy, the authors compare auditor reporting among three groups of firms. |
SCIMA