To sue or not to sue: An experimental study of factors affecting Hong Kong liquidators audit litigation decisions
Publication in refereed journal


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摘要We report an experiment examining the effect of three factors on professional Hong Kong liquidators' decisions to bring legal action in negligence against auditors. Factors were (a) the strength (merit) of the supporting evidence ( arguable vs. overwhelming), (b) the type of alleged audit failure (failure to report financial statement errors vs. management fraud) and (c) audit firm type (Big 6 vs. non-Big 6). We find evidence that liquidators' litigation decisions are influenced by case merit. We also find that liquidators were marginally more likely to institute legal action against a Big 6 than against a non-Big 6 auditor. However, we find no evidence that the type of alleged audit failure influences litigation decisions.
著者Ferguson MJ, Majid A
期刊名稱Journal of Business Ethics
出版年份2003
月份9
日期1
卷號46
期次4
出版社KLUWER ACADEMIC PUBL
頁次363 - 374
國際標準期刊號0167-4544
電子國際標準期刊號1573-0697
語言英式英語
關鍵詞audit firm size; audit litigation; British common law; case merit; financial statement errors; management fraud
Web of Science 學科類別Business; BUSINESS; Business & Economics; Ethics; ETHICS; Social Sciences - Other Topics

上次更新時間 2020-12-08 於 03:19