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(Download) "Cpas' Awareness of Litigation Risk (Manuscripts) (Certified Public Accountant )" by Academy of Accounting and Financial Studies Journal ~ Book PDF Kindle ePub Free

Cpas' Awareness of Litigation Risk (Manuscripts) (Certified Public Accountant )

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eBook details

  • Title: Cpas' Awareness of Litigation Risk (Manuscripts) (Certified Public Accountant )
  • Author : Academy of Accounting and Financial Studies Journal
  • Release Date : January 01, 2002
  • Genre: Business & Personal Finance,Books,
  • Pages : * pages
  • Size : 286 KB

Description

ABSTRACT This study examines CPAs' awareness of the litigation risk imposed by audit services. Using CPAs from selected states, I compare perceptions of litigation risk to three objective measures of litigation risk. The first measure is an important legal provision of audit litigation which is assumed to influence litigation risk. Litigation activity reported by the Department of Justice are used for the other two objective measures: frequency of litigation and the level of damages.


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