Wang, Ya-Fang - In: International Journal of Business and Economic Sciences … 15 (2022) 1, pp. 7-15
Purpose: The business risk of patent litigation contributes to auditors' professional skepticism and thereby results in … consequences. This study examines the association among auditor reaction, patent litigation, and long-term economic consequences by … in the evaluation of business risks and lead to higher audit fees and lower business risk; (2) overseas patent litigation …