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Keywords: auditor's insurance roleClose
Journal: The Accounting Review
The Accounting Review (2016) 91 (2): 587–602.
Published: 01 March 2016
...Pei-Cheng Liao; Suresh Radhakrishnan ABSTRACT We examine the effects of the auditor's insurance role on audit quality and reporting conservatism. The investor pays for the auditor's penalty through the audit fees and expects to collect a portion of it—when the investor recovers the entire expected...