...Dahlia Robinson; Thomas Smith; James Devin Whitworth; Yiyang Zhang Purpose This study aims to investigate whether accounting-related litigation is associated with a break in the client’s earnings string and the auditor’s response to a break in the earnings string. Design/methodology/approach...

... that investigates the effects of SEC enforcement actions on subsequent audit fees. © Emerald Group Publishing Limited 2013 United States of America Auditing Fees Fraud Litigation Audit fees Executive turnover SEC enforcement actions The purpose of this study is to examine whether firms...

...Jerry Sun; Guoping Liu Purpose The purpose of this paper is to examine whether client‐specific litigation risk affects the audit quality differentiation between Big N and non‐Big N auditors. Specifically, the authors examine whether higher quality audits of Big N auditors relative to non‐Big...

... extend the knowledge of the effects of litigation pressure on audit quality. Additionally, this paper helps address the question of how large‐scale audit failures witnessed at the beginning of the century have impacted audit firm conservatism. We cannot afford losses due to failed audits, flawed...

... to understating expenses, overstating profits, and even to fraud, litigation, and mounting professional liability risk. Develops a forecasting model of mixed cost error estimates, or error difference (ED). MAs can reduce the risk of litigation and professional liability by including such an ED in the internal...

... as an alternative method to fight the social and economic cost of fraud. Corporate culture Ethics External audit Fraud Internal audit Litigation Fraud involves a misallocation of resources or distorted reporting of the availability of resources. This contradicts the elements of sound and prudent...

... to say that the auditing profession in Australia, as in a number of other countries, is currently going through a period of crisis. The spate of company collapses, the unforseen amount of litigation against auditors, increasing scrutiny over the adequacy of financial reporting by a wide range of business...