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 … different audit pricing decisions. Patent infringement is viewed as a specific news and thereby results in different economic … consequences. This study examines the association among auditor reaction, patent litigation, and long-term economic consequences by …