State liability regimes within the United States and auditor reporting (Registro nro. 199465)
[ vista simple ]
| 000 -LÍDER | |
|---|---|
| Campo fijo de descripción fija | 02208nab a2200217 a 4500 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL | |
| Campo de control | OSt |
| 005 - FECHA Y HORA DE LA ULTIMA TRANSACCIÓN | |
| control field | 20200226102031.0 |
| 008 - ELEMENTOS DE LONGITUD FIJA -- INFORMACIÓN GENERAL | |
| Campo fijo de descripción fija -- Información general | 191218s20162013xxu||||| |||| 00| 0 eng d |
| 040 ## - FUENTE DE CATALOGACIÓN | |
| Agencia Catalogadora | CO-BoUGC |
| Agencia que realiza la transcripción | CO-BoUGC |
| 100 1# - ASIENTO PRINCIPAL--NOMBRE PERSONAL | |
| Nombre personal | Anantharaman, Divya |
| 245 10 - TÍTULO | |
| Título | State liability regimes within the United States and auditor reporting |
| Responsables | Divya Anantharaman, Jeffrey A. Pittman & Nader Wans |
| 300 ## - DESCRIPCIÓN FÍSICA | |
| Extensión | Páginas 1545 a la 1575 |
| 520 3# - NOTA DE RESUMEN, ETC. | |
| Nota de sumario, etc. | We examine how state liability regimes within the United States affect auditor reporting decisions. We exploit variation across state-level common law in two aspects of auditor liability: the extent to which auditors can be held liable by third parties for negligence, and rules for apportioning liability across multiple defendants. We find that auditors are more likely to issue a modified going-concern (GC) report to financially distressed clients from high-liability states than to those from low-liability states. We sharpen inferences using a natural experiment that examines the causal effects of two exogenous shocks to auditor third-party liability standards, which dramatically restricted auditors' liability in New Jersey in 1995 and in California in 1992. Results from difference-in-differences tests imply that auditors' propensity to issue a modified opinion for client firms in New Jersey and California decreases significantly after the decline in auditors' litigation exposure, relative to control firms from other jurisdictions. These findings add to our understanding of how litigation risk affects auditor behavior and highlight an important source of variation in litigation risk within the U.S. that has seldom been studied to date. |
| 650 14 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 91036 |
| Término temático o nombre geográfico como elemento de entrada | Contabilidad |
| Subdivisión de forma | Publicaciones seriadas |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 177445 |
| Término temático o nombre geográfico como elemento de entrada | Auditores |
| Subdivisión de forma | Publicaciones seriadas |
| Subdivisión general | Responsabilidad profesional |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | Auditores |
| Subdivisión general | Legislación |
| Subdivisión geográfica | Estados Unidos |
| Subdivisión de forma | Publicaciones seriadas |
| 9 (RLIN) | 177819 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Pittman, Jeffrey A. |
| -- | 177446 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Wans, Nader |
| -- | 177820 |
| 773 0# - ASIENTO DE ITEM FUENTE | |
| Host Biblionumber | 82265 |
| Host Itemnumber | 374973 |
| Asiento principal | The accounting review 2016 V.91 No.6 (Nov) |
| Otro identificador del ítem | 0000002032091 |
| International Standard Serial Number | 0001-4826 (papel) |
| Descripción física | 31 páginas |
| Nota | Incluye tablas, referencias bibliográficas y apéndices |
| 942 ## - TIPO DE MATERIAL (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Tipo de Item KOHA | Artículo de Revista |
No hay ítems disponibles.