Audit standards and auditor liability: a theoretical model
Article Abstract:
The standards and regulations which auditors use to insure themselves against misrepresenting the value of their clients stock are misleading and incomplete. Auditors often take longer to arrive at their evaluation because they are uncertain of the risks to which they are exposed. The auditor who abides by auditing standards and regulations is still at risk from being sued. Auditing standards, regulations and insurance calculations are reviewed.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 1996
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Financial and externaal reporting research: the broadening corporate governance challenge: a reply
Article Abstract:
Lee D. Parker responds to Simon Archer's views on the usage of the corporate governance perspective for the critical examination of financial and external reporting research.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2007
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