auditor's independence strategy into the examination of auditor's legal liability. Second, the auditors' independence is …

liability for negligence would improve the rigor and reliability of these audits. The article concludes with a more general … analysis of how the private law norms of duty and reasonable care imposed by civil liability can improve private governance …

country’s legal liability regime; (2) given a legal liability regime, Big 4 auditors charge higher audit fees than non-Big 4 …

Konflikt mit Hilfe der Principal-Agent-Theorie. Der Schwerpunkt liegt auf der Untersuchung des Reputationsmechanismus als …

not capture a complete picture of auditor liability, since the vast majority of audit litigation is resolved by attorneys … in out-of-court settlement without ever going to trial. Consistent with attribution theory, results from our first … auditor liability, and that attorneys would benefit from a better understanding of juror decision making …

When an auditor's effort is not observable, auditor liability becomes an important mechanism for motivating the auditor … to exert an appropriate level of audit effort. However, while the presence of legal liability helps to preserve the value … of an audit to investors, some aspects of the liability system may motivate sub-optimal behaviour and perhaps, ultimately …