FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W46611208> ?p ?o ?g. }

• W46611208 abstract "This study compares litigation activities of independent auditors to assess litigation as a means for making quality distinctions among auditors. The study provides a framework suggesting auditors with relatively low (high) litigation activity represent higher (lower) quality suppliers. The empirical analysis examines a sample of legal cases (n = 472) and resolutions for these cases (if available, n= 183). The cases involve audit-related litigation against both Big Eight and large non-Big Eight firms during 1960-1985. The results indicate that nonBig Eight firms as a group have higher litigation activity than Big Eight firms. This result is consistent with existing research supporting the Big Eight as quality-differentiated auditors. Comparisons among Big Eight firms reveal some significant differences. However, identification of particular Big Eight firms as low (high) litigation activity auditors appears sensitive to the type of analysis. T HISstudy compares litigation activities among the largest U.S. independent audit firms. Litigation against auditors typically involves a process, from initial discovery of potentially false or misleading financial statements, to filing of lawsuits, and eventual resolution of such suits. In investigating differences in litigation among auditors, the study utilizes data on both litigation occurrences and resolutions. The primary objective of the comparisons is to assess litigation as a means for making quality distinctions among independent audit firms. Previous empirical research on auditor litigation (Kellogg [1984]; Palmrose [1987]; and St. Pierre and Anderson [1984])1 and on audit quality (Francis and Simon [1987]; Nichols and Smith [1983]; Palmrose Financial assistance of the University of California at Berkeley Professional Accounting Program and the research assistance of Hay Young Chung, Changyong Ham, and Richard Taylor are gratefully acknowledged. I would like to thank Mike Duffy and Robert Kellogg for contributions during the data-gathering process. In addition, I would like to acknowledge the helpful comments of various individuals and groups including, William L. Felix, Jr., Marcia Niles, Kent St. Pierre, participants in workshops at the University of Washington and the University of Arizona, and especially William R. Kinney, Jr. ZoeVonna Palmrose is Assistant Professor at the School of Business Administration, University of California at Berkeley. Manuscript received February 1987. Revision received July 1987. Accepted August 1987. *Editor's Note: Taxes and Off-Balance-Sheet Financing: Research and Development Limited Partnerships by Terry Shevlin that appeared in the July 1987 issue of" @default.
• W46611208 created "2016-06-24" @default.
• W46611208 creator A5012763707 @default.
• W46611208 date "2016-01-01" @default.
• W46611208 modified "2023-09-27" @default.
• W46611208 title "An Analysis of Auditor Litigation and Audit Service Quality" @default.
• W46611208 cites W1990317644 @default.
• W46611208 cites W2008684774 @default.
• W46611208 cites W2034338241 @default.
• W46611208 cites W2332019483 @default.
• W46611208 hasPublicationYear "2016" @default.
• W46611208 type Work @default.
• W46611208 sameAs 46611208 @default.
• W46611208 citedByCount "81" @default.
• W46611208 countsByYear W466112082012 @default.
• W46611208 countsByYear W466112082013 @default.
• W46611208 countsByYear W466112082015 @default.
• W46611208 countsByYear W466112082016 @default.
• W46611208 countsByYear W466112082017 @default.
• W46611208 countsByYear W466112082018 @default.
• W46611208 countsByYear W466112082019 @default.
• W46611208 countsByYear W466112082020 @default.
• W46611208 countsByYear W466112082021 @default.
• W46611208 crossrefType "journal-article" @default.
• W46611208 hasAuthorship W46611208A5012763707 @default.
• W46611208 hasConcept C10138342 @default.
• W46611208 hasConcept C111472728 @default.
• W46611208 hasConcept C121955636 @default.
• W46611208 hasConcept C138885662 @default.
• W46611208 hasConcept C140181557 @default.
• W46611208 hasConcept C144133560 @default.
• W46611208 hasConcept C154307955 @default.
• W46611208 hasConcept C162118730 @default.
• W46611208 hasConcept C182306322 @default.
• W46611208 hasConcept C185592680 @default.
• W46611208 hasConcept C198531522 @default.
• W46611208 hasConcept C199521495 @default.
• W46611208 hasConcept C2779530757 @default.
• W46611208 hasConcept C43617362 @default.
• W46611208 hasConceptScore W46611208C10138342 @default.
• W46611208 hasConceptScore W46611208C111472728 @default.
• W46611208 hasConceptScore W46611208C121955636 @default.
• W46611208 hasConceptScore W46611208C138885662 @default.
• W46611208 hasConceptScore W46611208C140181557 @default.
• W46611208 hasConceptScore W46611208C144133560 @default.
• W46611208 hasConceptScore W46611208C154307955 @default.
• W46611208 hasConceptScore W46611208C162118730 @default.
• W46611208 hasConceptScore W46611208C182306322 @default.
• W46611208 hasConceptScore W46611208C185592680 @default.
• W46611208 hasConceptScore W46611208C198531522 @default.
• W46611208 hasConceptScore W46611208C199521495 @default.
• W46611208 hasConceptScore W46611208C2779530757 @default.
• W46611208 hasConceptScore W46611208C43617362 @default.
• W46611208 hasLocation W466112081 @default.
• W46611208 hasOpenAccess W46611208 @default.
• W46611208 hasPrimaryLocation W466112081 @default.
• W46611208 hasRelatedWork W1966587977 @default.
• W46611208 hasRelatedWork W1986187321 @default.
• W46611208 hasRelatedWork W1990317644 @default.
• W46611208 hasRelatedWork W1994884203 @default.
• W46611208 hasRelatedWork W2012041776 @default.
• W46611208 hasRelatedWork W2023709878 @default.
• W46611208 hasRelatedWork W2042790919 @default.
• W46611208 hasRelatedWork W2043160229 @default.
• W46611208 hasRelatedWork W2081724247 @default.
• W46611208 hasRelatedWork W2101273523 @default.
• W46611208 hasRelatedWork W2113430743 @default.
• W46611208 hasRelatedWork W2124544233 @default.
• W46611208 hasRelatedWork W2133986828 @default.
• W46611208 hasRelatedWork W2152596199 @default.
• W46611208 hasRelatedWork W2179571066 @default.
• W46611208 hasRelatedWork W2752617332 @default.
• W46611208 hasRelatedWork W3121143499 @default.
• W46611208 hasRelatedWork W3123370968 @default.
• W46611208 hasRelatedWork W3124170598 @default.
• W46611208 hasRelatedWork W3124412876 @default.
• W46611208 isParatext "false" @default.
• W46611208 isRetracted "false" @default.
• W46611208 magId "46611208" @default.
• W46611208 workType "article" @default.