Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence-Reference-Cited by-同舟云学术

Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence

Published:2020-04-11 Issue:2 Volume:37 Page:717-740
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:Contemp Account Res

Author:

Alderman Jillian¹,Jollineau S. Jane²

Affiliation:

1. Pepperdine University

2. University of San Diego

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12549

Reference40 articles.

1. AICPA.2017.AICPA plain English guide to independence.American Institute of Certified Public Accountants https://www.aicpa.org/interestareas/professionalethics/resources/tools/downloadabledocuments/plain%20english%20guide.pdf

2. Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence?

3. Culpable control and the psychology of blame.

4. The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards

5. The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management

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