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Baldenius, Tim - 2008

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Line-item analysis of earnings quality

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Auditors’ liability, investments, and capital markets : a potential unintended consequence of the Sarbanes-Oxley Act

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Communication in settings with no transfers

Melumad, Nahum D. - In: The Rand journal of economics 22 (1991) 2, pp. 173-198

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Delegation as commitment : the case of income tax audits

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Value of communication in agencies

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Hierarchical decentralization of incentive contracts

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Contract complexity, incentives, and the value of delegation

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Auditors' Liability, Investments, and Capital Markets : A Potential Unintended Consequence of the Sarbanes-Oxley Act

Deng, Mingcherng - 2012

To restore investors' confidence in the reliability of corporate financial disclosures, the Sarbanes-Oxley Act of 2002 mandated stricter regulations and arguably increased auditors' liability. In this paper, we analyze the effects of increased auditor liability on the audit failure rate, the...

Persistent link: https://www.econbiz.de/10013108063