haku: @author Gietzmann, M. B. / yhteensä: 6
viite: 3 / 6
Tekijä: | Gietzmann, M. B. Quick, R. |
Otsikko: | Capping auditor liability: The German experience |
Lehti: | Accounting, Organizations and Society
1998 : JAN, VOL. 23:1, p. 81-103 |
Asiasana: | AUDITORS PROFESSIONS LIABILITY CRISES GERMANY |
Kieli: | eng |
Tiivistelmä: | This paper documents the German experience of the auditing profession's liability, and considers whether their form of liability restricting mechanism can provide a contribution to the debate concerning the efficacy of proposals to reform auditor liability elsewhere. Attention is drawn to the fact that when the auditing professions in other countries are campaigning for reductions in liability exposure, it is interesting to observe that the German auditing profession has recently campaigned for increases in exposure. This and related events are used to suggest that the German experience illustrates that it is unlikely that the liability crisis can be resolved by simply changing the legal basis upon which financial penalties for auditors are assessed. |
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