دانلود مقاله isi بررسی خطر دعوای قضایی گزارش های مالی
دانلود رایگان مقاله الزویر در مورد بررسی خطر دعوای قضایی گزارش های مالی و حسابرسی (کلیک کنید)
توضیحات :
وبسایت مکاله اقدام به ارائه پروژه ی ساینس دایرکت با فرمت pdf، از انتشارات الزویر برای رشته حسابداری، و با عنوان بررسی خطر دعوای قضایی گزارش های مالی و حسابرسی، نموده است.
مشخصات این مقاله :
عنوان مقاله :
Litigation risk, financial reporting and auditing: A survey of the literature
ترجمه فارسی عنوان :
بررسی خطر دعوای قضایی گزارش های مالی و حسابرسی
سال انتشار : 2014
متعلق به مجله یا ژورنال : مقالات تحقیقات در مقررات حسابداری – Research in Accounting Regulation
فرمت: PDF
تعداد صفحات: 19
شماره پروژه: 5052
کلمات کلیدی :
Securities class action lawsuits, Accounting restatements, Management earnings disclosures, Auditor litigation
اقدامات پرونده های حقوقی در اوراق بهادار، بیان مجدد حسابداری ، مدیریت آشکارسازی درآمد، دعوای قضایی حسابرسی
چکیده :
Abstract
This paper surveys the literature on the determinants and consequences of securities class action lawsuits against firms and auditors from a financial reporting quality perspective. The survey is motivated by the important role that law plays in protecting stakeholders’ interests against managerial misdeed. Litigation is, thus, an important topic and numerous
studies investigate the determinants and consequences of firm and auditor lawsuits. The underlying premise of these studies is built on the notion that large financial and reputational penalties associated with successful securities class actions can discipline management and deter them from future wrongdoing. The survey documents that poor quality financial reporting as evidenced in earnings restatements has been the primary antecedent for class action lawsuits against the firm and auditors. Lawsuits against auditors affect audit fees, audit planning decisions and client portfolio adjustment decisions. Although significant progress has been made in terms of further understanding the causes and
consequences of litigation against auditors, major challenges remain in the area of proper measurement of litigation risk.
مقدمه این مقاله :
Introduction
The paper surveys the literature on the determinants and consequences of securities class action lawsuits from the financial reporting and audit quality perspectives. The survey is motivated by the important role that law plays in protecting stakeholders’ interests against managerial misdeed. Some of the important functions performed by the legal system include regulation of behavior (deterrence function), resolution of conflict, and damage recovery (Simpson,1988; Vago, 1988). From a financial reporting and auditing perspective, the law ensures that conflicts among participants are resolved in an orderly fashion. Shareholders demand protection from the law when self-serving managers provide misleading and biased information to maximize their personal gains (Watts & Zimmerman, 1986). While out-of-pocket monetary penalties have historically been minimal for officers and directors due to director and officer (D&O) insurance, litigation entails other costs such as loss of reputation, loss of time, and the stress associated with being a defendant in a lawsuit (Black, Cheffins, & Klausner, 2006; Klausner & Hegland, 2010). Litigation risk therefore is an important external governance mechanism (Laux, 2010).1 If certain industries are inherently more litigious, then litigation risk.
توجه :
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توضیحات بیشتر در مورد پروژه :
در این مقاله خواهید خواند که گر چه پیشرفت های قابل توجهی در خصوص درک بیشتر علل ایجاد و عواقب دعوای قضایی در برابر حسابرسان شده است.اما چالش های دیگری نیز در این زمینه باقی می ماند.
دانلود رایگان مقاله الزویر در مورد بررسی خطر دعوای قضایی گزارش های مالی و حسابرسی (کلیک کنید)
