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Keywords: Litigation
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Journal Articles
The contextual nature of the association between managerial ability and audit fees
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2017) 16 (1): 2–20.
Published: 13 February 2017
...Yutao Li; Yan Luo Purpose This study examines whether auditors’ pricing decisions on managerial ability are affected by auditor litigation risk (financial distress or financial crisis), auditor’s familiarity with their client or regulatory changes in the post-Sarbanes–Oxley Act of 2002 (SOX) era...
Journal Articles
Option grants and investor reaction to restatement‐induced litigation
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2012) 11 (1): 40–52.
Published: 17 February 2012
...Nana Y. Amoah Purpose The purpose of this paper is to examine the relation between CEO option grants at the beginning of the class period (BCP) and investor reaction to announcement of restatement‐induced securities litigation. Design/methodology/approach Using a restatement‐induced lawsuit...
