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Legal Recourse and the Demand for Auditing.

David E. Wallin

The Accounting Review 1992

Investigates the demand for auditing in environments both with and without legal recourse. Important role of accounting information in a decentralized economy; Review of related literature; Results showing that there is a demand for disclosure in auditing regardless of whether legal recourse was present.

DOI
10.2308/tar-9605305869
Volume
67 (1)
Pages
121-147
Language
en
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