haku: @author O'Sullivan, N. / yhteensä: 7
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| Tekijä: | O'Sullivan, N. |
| Otsikko: | Auditors' liability: its role in the corporate governance debate |
| Lehti: | Accounting and Business Research
1993 : VOL. 23:91A, p. 412-420 |
| Asiasana: | AUDITORS LIABILITY ROLES |
| Kieli: | eng |
| Tiivistelmä: | The purpose of this paper is to examine the role of auditors' liability in the context of the corporate governance debate currently taking place in the United Kingdom. Much of the current dissatisfaction with the role of auditing may be attributed to an apparent tension between the economic and legal interpretations of the auditor's risk sharing role. There are powerful economic motives for both company management and other stakeholders to seek an extension of auditors' liability.This paper argues against an extension of liability to third party audit users. |
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