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Kang et al., 2019 - Google Patents

Audit firm attributes and auditor litigation risk

Kang et al., 2019

Document ID
5744050959207012582
Author
Kang M
Lee H
Mande V
Woo Y
Publication year
Publication venue
Abacus

External Links

Snippet

This study examines the association between auditors' litigation risk and audit firm attributes. Using professional liability insurance premiums as a proxy for auditors' litigation risk, we present evidence that the risk is lower in audit firms having:(1) separate non‐audit and audit …
Continue reading at onlinelibrary.wiley.com (other versions)

Classifications

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    • G06Q10/00—Administration; Management
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