The Accounting Review Vol. 67 No. 1 1992
Negligence Versus Strict Liability Regimes in Auditing: An Experimental Investigation.
Abstract
Assesses how different regimes of auditor liability affect the demand for and supply of auditing services. Adoption of complex strategies by economic agents; Usefulness of the experimental approach in aiding the understanding of the functioning of auditing markets; Strict liability regime as an alternative by auditors.
- DOI
- 10.2308/tar-9605305868
- Volume
- 67
- Issue
- 1
- Pages
- 97-120
- Language
- en
- Sources
- openalex crossref