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European Accounting Review Volume 9, 2000 - Issue 3
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Original Articles

Auditor liability rules under imperfect information and costly litigation: the welfare-increasing effect of liability insurance

Ralf Ewert University of Frankfurt, Frankfurt am Main
,
Eberhard Feess University of Frankfurt, Frankfurt am Main
&
Martin Nell University of Frankfurt, Frankfurt am Main
Pages 371-385 | Published online: 10 Nov 2010

Citations (26)

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Jeff Zeyun Chen, Anastasios Elemes, Ole-Kristian Hope & Aaron S. Yoon. (2023) Audit-Firm Profitability: Determinants and Implications for Audit Outcomes. European Accounting Review 0:0, pages 1-28.
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Jochen Bigus. (2015) Loss Aversion, Audit Risk Judgments, and Auditor Liability. European Accounting Review 24:3, pages 581-606.
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Articles from other publishers (24)

Konstantinos Eleftheriou, Iliya Komarev & Paul Klumpes. (2023) Regulating the Market for Audit Services: A Game Theoretic Approach. Abacus 59:3, pages 697-734.
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Marcel Steller & Erich Pummerer. (2023) Risk Aversion and Audit Markets. SSRN Electronic Journal.
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Alfred Wagenhofer, Ralf Ewert & Georg SchneiderAlfred Wagenhofer, Ralf Ewert & Georg Schneider. 2023. Externe Unternehmensrechnung. Externe Unternehmensrechnung 471 516 .
Yong-Sang Woo, Minjung Kang & Ho-Young Lee. (2018) The cost of debt and the characteristics of audit firms. Managerial Finance 44:1, pages 27-45.
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Jochen Bigus. (2015) Auditor Reputation Under Different Negligence Regimes. Abacus 51:3, pages 356-378.
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Shirley J. Ho & Sushanta K. Mallick. (2015) A Copayment Auditing Scheme for Financial Misreporting. The International Journal of Accounting 50:1, pages 53-74.
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Erich Pummerer, Marcel Steller & Julia Baldauf. (2016) Prüfungsqualität, Prüferhaftung und Risikoaversion — Eine analytische Betrachtung der Bedeutung der Risikoaversion für die Prüfungsqualität. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 65:1, pages 32-59.
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Zhaoyang Wang. (2013) The Research Review of Accounting Firm Transformation. iBusiness 05:03, pages 138-141.
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Christopher Koch & Daniel Schunk. (2013) Limiting Liability? — Risk and Ambiguity Attitudes Under Real Losses. Schmalenbach Business Review 65:1, pages 54-75.
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Jochen Bigus. (2011) Auditors’ liability with overcompensation and reputation losses. OR Spectrum 33:2, pages 287-307.
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Reiner Quick & Henrik Solmecke. (2007) Gestaltung der Abschlussprüferhaftung – Implikationen theoretischer Modelle. Journal für Betriebswirtschaft 57:3-4, pages 137-182.
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Juan José Ganuza & Fernando Gomez. (2007) Should we trust the gatekeepers?. International Review of Law and Economics 27:1, pages 96-109.
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Jochen Bigus. (2016) Die Sorgfaltsanreize des Wirtschaftsprüfers bei beschränkter Haftung. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 59:1, pages 61-86.
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Chiawen Liu & Taychang Wang. (2006) Auditor Liability and Business Investment*. Contemporary Accounting Research 23:4, pages 1051-1071.
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Dirk Simons & Dirk Biskup. (2006) Besteht ein Bedarf nach Dritthaftung des gesetzlichen Jahresabschlussprüfers?Is auditors’third party liability needed in Germany?. Journal of Business Economics 76:7-8, pages 771-796.
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Christopher W. Koch & Daniel Schunk. (2009) Limiting Auditor Liability? - Experimental Evidence on Risk and Ambiguity Attitudes under Real Losses. SSRN Electronic Journal.
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Andreas A. Jobst. (2003) Securitisation and Its Impact on Financial Market Stability. SSRN Electronic Journal.
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Jeff Zeyun Chen, Anastasios Elemes, Ole-Kristian Hope & Aaron Yoon. (2021) Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting. SSRN Electronic Journal.
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Minlei Ye. (2021) Theory of Auditing Economics: A Review of Analytical Auditing Research. SSRN Electronic Journal.
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Reinhard Schrank. (2018) Audit Quality, Legal Liability, and the Audit Market Under Risk Aversion. SSRN Electronic Journal.
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Konstantinos Eleftheriou, Iliya Komarev & Paul J.M. Klumpes. (2018) Regulating the Market for Audit Services: A Game Theoretic Approach. SSRN Electronic Journal.
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Andreas Hackethal & Reinhard H. Schmidt. (2001) Financing Patterns: Measurement Concepts and Empirical Results. SSRN Electronic Journal.
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Erich Pummerer & Marcel Steller. (2013) Taxes and Audit Quality. SSRN Electronic Journal.
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Jochen Bigus. (2009) Auditors’ Liability with Ambiguity Aversion. SSRN Electronic Journal.
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