Compares auditors’ legal liability to third parties in several major countries, with principal emphasis on comparisons … auditors’ legal liability to third parties in the USA and Europe and, in particular, the UK. Concludes by reviewing certain … positions taken by the Fédération des Experts Comptables Européens with respect to auditors’ legal liability in the face of …

jurors and judges play in determining auditors’ legal liability. This void is filled by comparing jurors’, auditors’, and … owners, and auditors). While this research has identified an expectation gap between auditors and certain third parties, it … accounting students’ attitudes towards the accounting profession. Results reveal a large divergence in perceptions of auditors …

Describes the auditor′s responsibility in the expanding arena of computer‐related criminal activity within the … organization and the organization′s liability for criminal activity. Formulates professional standards of conduct from these …

reached. In addition, reviews and supports the basic public policy arguments underlying vicarious franchisor liability …

about the scope of environmental damage and liability, and concludes that if damage is reasonably forseeable then liability …

that auditor response to audit failure has changed over time. Auditors implicated in audit failure events occurring in the … clients of other auditors in the same city location. However, a significant change in client discretionary accounting accruals …/value – The results of this paper extend the knowledge of the effects of litigation pressure on audit quality. Additionally, this …

auditors relative to non-Big auditors is more pronounced for clients with high litigation risk than for clients with low … litigation risk. Design/methodology/approach – The authors develop the hypothesis based on auditors' potential monetary and … litigation risk can force big auditors to perform more effectively. Originality/value – This paper contributes to the literature …

that auditor response to audit failure has changed over time. Auditors implicated in audit failure events occurring in the … clients of other auditors in the same city location. However, a significant change in client discretionary accounting accruals …/value – The results of this paper extend the knowledge of the effects of litigation pressure on audit quality. Additionally, this …

auditors relative to non‐Big auditors is more pronounced for clients with high litigation risk than for clients with low … litigation risk. Design/methodology/approach – The authors develop the hypothesis based on auditors' potential monetary and … litigation risk can force big auditors to perform more effectively. Originality/value – This paper contributes to the literature …

can reduce the risk of litigation and professional liability by including such an ED in the internal control structure of … prominence of litigation and professional auditor liability verdicts. Focuses on the electronics security industry, but some of …Managerial auditors (MAs) are frequently relying on mistaken mixed costs (MC) forecasting assumptions. Two such …