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Keywords: litigation risk
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 97–118.
Published: 01 May 2013
...Alex Lyubimov; Vicky Arnold; Steve G. Sutton SUMMARY: Accounting firms have steadily increased the use of outsourcing and offshoring of professional services including independent audit procedures. While firms suggest that the work is of higher quality and similar litigation risk, questions remain...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 167–188.
Published: 01 May 2012
.... May 2010 December 2011 2012 corporate governance auditor-client realignments audit risk financial risk litigation risk earnings manipulation risk discretionary accruals Sarbanes-Oxley Act of 2002 Our results suggest that Big N auditors consider client corporate...