Pacini, Carl; Hillison, William; Sinason, David - In: Managerial Auditing Journal 15 (2000) 8, pp. 394-407
Examines the legal environment of the UK, Canada, Australia, New Zealand and the USA with respect to auditor liability. Provides an understanding of the legal risks to accountants associated with third‐party uses of audited financial statements by contrasting accounting liability for negligent...