USF St. Petersburg campus Faculty Publications
Auditor liability to third parties: An international focus
Document Type
Article
Publication Date
2000
ISSN
0268-6902
Abstract
Examines the legal environment of the UK, Canada, Australia, New Zealand and the USA with respect to auditor liability. Provides an understanding of the legal risks to accountants associated with third-party uses of audited financial statements by contrasting accounting liability for negligent misrepresentation in various US settings with those of the four other nations. Liability pressure has been very acute and litigation in the five countries has increased. Evidence supports a trend towards limiting third-party liability to accountants.
Language
en_US
Publisher
Emerald Group Publishing Ltd.
Recommended Citation
Pacini, C., Hillison, W. & Sinason, D. (2000). Auditor liability to third parties: An international focus. Managerial Auditing Journal, 15(8), 394-406.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
Comments
Citation only. Full-text article is available only through licensed access provided by the publisher. Published in Managerial Auditing Journal, 15(8), 394-406. Members of the USF System may access the full-text of the article through the authenticated link provided.