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Keywords: litigation risk
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Journal Articles
Accounting Horizons (2016) 30 (3): 393–408.
Published: 01 September 2016
...Steven D. Smith; William B. Tayler; Douglas F. Prawitt SYNOPSIS Previous research finds that individuals place more weight on information when they choose to obtain it than when they acquire the same information without explicit choice. We examine whether litigation risk and auditor experience...
Journal Articles
Accounting Horizons (2016) 30 (1): 157–172.
Published: 01 March 2016
... disclosure management earnings forecasts management earnings guidance litigation risk CBOE Volatility Index VIX GDP GDP forecast dispersion Citing heightened macroeconomic uncertainty many firms announced changes to their earnings guidance policies in early 2009. For example, BMW, Cisco...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2015) 29 (3): 529–549.
Published: 01 September 2015
...Aloke (Al) Ghosh; Charles Y. Tang SYNOPSIS Although auditor litigation risk is considered as a leading explanation for auditor resignations, audit risk and business risk might also trigger resignations. Auditor litigation risk is defined as the risk of the auditor being involved in a lawsuit...
Journal Articles
Accounting Horizons (2015) 29 (1): 83–113.
Published: 01 March 2015
... litigation risk Accounting conservatism 1 is an important characteristic of the accounting information system. As a fast-growing literature, academic accounting research has developed measures of conservatism to capture this characteristic and has investigated the role of accounting...
Journal Articles
Accounting Horizons (2013) 27 (2): 347–369.
Published: 01 June 2013
... that exhibit a decrease in optimistic bias after restatements, compared to control firms. This suggests that managers of test companies become increasingly concerned about the risk imposed by optimistic forecasts, including investor litigation risk. Our results hold after controlling for other determinants...