Title

Auditor liability to third parties: An international focus

SelectedWorks Author Profiles:

Carl J. Pacini

Document Type

Article

Publication Date

2000

Date Issued

January 2000

Date Available

March 2014

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.

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.

Language

en_US

Publisher

Emerald Group Publishing Ltd.

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.