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Litigation Risk and Audit Fees : The Impact of Qualitative Factors
Beck, Paul J. - 2013
Using D&O insurance premia from the 2001-2004 Tillinghast D&O insurance surveys as a proxy for litigation risk, we show … that audit fees are positively associated with litigation risk even after controlling for several quantitative risk factors … development of risk assessment expertise by both D&O insurers and auditors and to their overlapping sources of qualitative risk …
Persistent link: https://www.econbiz.de/10013079229
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Auditor litigation risk and the number of institutional investors
Cassell, Cory A.; Drake, Michael S.; Dyer, Travis A. - In: Auditing : a journal of practice & theory 37 (2018) 3, pp. 71-90
Persistent link: https://www.econbiz.de/10011920827
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Judicial hellholes and other differential characteristics : is state-level legal risk reflected in audit fee pricing?
Hansen, James C.; Murray, Susan M.; Park, Sang Hyun; … - In: Managerial auditing journal 37 (2022) 5, pp. 594-624
Persistent link: https://www.econbiz.de/10013407265
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Indicators of Audit Fees and Fraud Classification : Impact of SOX
Lenard, Mary Jane - 2012
of the corporate governance structure and the external auditor in assessing the risk of fraud …
Persistent link: https://www.econbiz.de/10013101007
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Litigation risk, audit fees and the financial crisis impact : empirical evidence from the UK
Dimitropoulos, Panagiotis - 2022
Persistent link: https://www.econbiz.de/10012888328
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Audit firm reputational consequences of alleged non-accounting misconduct by clients : how bargaining power temporarily shifts around securities litigation
Donelson, Dain C.; Ege, Matthew S.; Leiby, Justin - In: Auditing : a journal of practice & theory 38 (2019) 4, pp. 77-100
Persistent link: https://www.econbiz.de/10012295496
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Perceived auditor independence and audit litigation : the role of nonaudit services fees
Schmidt, Jaime J. - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 1033-1065
Persistent link: https://www.econbiz.de/10009565220
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Indicators of audit fees and fraud classification : impact of SOX
Lenard, Mary Jane; Petruska, Karin A.; Alam, Pervaiz; … - In: Managerial auditing journal 27 (2012) 5, pp. 500-525
Persistent link: https://www.econbiz.de/10009570027
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On litigation risk and disclosure complexity : evidence from Canadian firms cross-listed in the US
Gillan, Stuart L.; Panasian, Christine A. - In: The international journal of accounting : TIJA 49 (2014) 4, pp. 426-454
Persistent link: https://www.econbiz.de/10010468644
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Earnings string breaks, accounting litigation risk and audit fees
Robinson, Dahlia; Smith, Thomas; Whitworth, James Devin; … - In: Managerial auditing journal 38 (2023) 7, pp. 1024-1052
Persistent link: https://www.econbiz.de/10014429687