Page 214 - 36-1
P. 214

Does Litigation Experience Improve Audit Partners’ Audit Quality?




               Gaver, J. J., Paterson, J. S., and Pacini, C. J. 2012. The influence of auditor state-level legal
                        liability on conservative financial reporting in the property-casualty insurance
                        industry. Auditing: A Journal of Practice & Theory, 31 (3): 95-124. https://doi.
                        org/10.2308/ajpt-10292
               Geiger, M. A., Gold, A., and Wallage, P. 2019. A synthesis of research on auditor reporting

                        on going-concern uncertainty: An update and extension (FAR Working Paper
                        No. 2017A01). Netherlands: Foundation for Auditing Research.
               Geiger, M. A., and Raghunandan, K. 2001. Bankruptcies, audit reports, and the reform
                        act. Auditing: A Journal of Practice & Theory, 20 (1): 187-195. https://doi.
                        org/10.2308/aud.2001.20.1.187

               ______. 2002. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice
                        & Theory, 21 (1): 67-78. https://doi.org/10.2308/aud.2002.21.1.67
               Geiger, M. A., Raghunandan, K., and Rama, D. V. 2005. Recent changes in the association
                        between bankruptcies and prior audit opinions. Auditing: A Journal of Practice
                        & Theory, 24 (1): 21-35. https://doi.org/10.2308/aud.2005.24.1.21
               Geiger, M. A., and Rama, D. V. 2006. Audit firm size and going-concern reporting

                        accuracy. Accounting Horizons, 20 (1): 1-17. https://doi.org/10.2308/
                        acch.2006.20.1.1
               Goodwin, J., and Wu, D. 2016. What is the relationship between audit partner busyness
                        and audit quality?. Contemporary Accounting Research, 33 (1): 341-377. https://
                        doi.org/10.1111/1911-3846.12129

               Habib, A. 2013. A meta-analysis of the determinants of modified audit opinion
                        decisions. Managerial Auditing Journal, 28 (3): 184-216. https://doi.
                        org/10.1108/02686901311304349
               Hardies, K., Vandenhaute, M. L., and Breesch, D. 2018. An analysis of auditors’ going-
                        concern reporting accuracy in private firms. Auditing: A Journal of Practice &
                        Theory, 32 (4): 117-132. https://doi.org/10.2308/acch-52297

               Kadous, K. 2000. The effects of audit quality and consequence severity on juror
                        evaluations of auditor responsibility for plaintiff losses. The Accounting Review,
                        75 (3): 327-341. https://doi.org/10.2308/accr.2000.75.3.327
               Kaplan, S. E., and Williams, D. D. 2013. Do going concern audit reports protect auditors
                        from litigation? A simultaneous equations approach. The Accounting Review, 88

                        (1): 199-232. https://doi.org/10.2308/accr-50279


                                                     206
   209   210   211   212   213   214   215   216   217   218   219