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- Title
BARGAINING FOR SALVATION: HOW ALTERNATIVE AUDITOR LIABILITY REGIMES CAN SAVE THE CAPITAL MARKETS.
- Authors
Al-Shawaf, Hassen T.
- Abstract
The article explores the effectiveness of market participants including management, shareholders, and auditors bargaining for alternative auditor liability regimes at the audit engagement phase. It describes the dynamics of the audit industry and analyzes various alternative liability regime proposals. It suggests liberalization of the securities laws to facilitate regime bargaining between audit committee and the auditor.
- Subjects
AUDITORS; CAPITAL market; SECURITIES industry laws; AUDITOR independence; FINANCIAL liberalization; BUSINESS negotiation; STOCKHOLDERS
- Publication
University of Illinois Law Review, 2012, Vol 2012, Issue 2, p501
- ISSN
0276-9948
- Publication type
Article