How Auditor Legal Liability Influences the Detection and Frequency of Fraudulent Financial Reporting

In today's legal environment, auditors who fail to detect fraud face potentially extreme liabilities because of the possibility of biased juries and other factors that can result in extreme legal liabilities for auditors. This paper summarizes a recent study (“The Impact of Audit Penalty Distri...

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Veröffentlicht in:	Current issues in auditing 2013-12, Vol.7 (2), p.P9-P15
Hauptverfasser:	Burton, F. Greg, Wilks, T. Jeffrey, Zimbelman, Mark F.
Format:	Artikel
Sprache:	eng
Schlagworte:	Auditors Economic models Financial reporting Fines & penalties Fraud Liability Studies
Online-Zugang:	Volltext
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