Studies on Accounting, Financial Disclosures, and the LawInstitute of Professional Accounting, Graduate School of Business, University of Chicago, 1995 - Accounting - 226 pages Papers presented at the annual Conference on Accounting Research, held at the University of Chicago. |
Contents
Timothy B Bell | 31 |
An Analysis of Auditor Liability Rules | 39 |
Lawsuits against Auditors | 65 |
Copyright | |
5 other sections not shown
Common terms and phrases
Accounting Research accruals alleged analysis Arthur Andersen asset as high asset's type associated audit effort audit failure audit firm audit report auditor litigation bankrupt bankruptcy book value buyers ceteris paribus cleanup costs client coefficients companies Compustat cost estimates costly investment damages differences disclosure economic effects environmental liability proxies equation expected expected value Experimental Economics filing financial ratios financial reporting financial statements France GAAP Germany incentives income indicate issue joint Journal of Accounting lawsuits against auditors LIAB litigation subsample market value measurement misstatement modified reports multivariate negligence standard null hypothesis Number of Observations Palmrose Panel plaintiffs potential predicted predirective proportionate liability regime PRPs Quartile Records of Decision regression reveal the asset's seller discloses share price shareholders significant significantly stock returns strategy strict liability suit Superfund sites tion total assets univariate valuation value of equity variables verifier verifier's test VSL regime