Journal article

Independent auditor litigation: Recent events and related research

CB Cloyd, JR Frederickson, JW Hill

Journal of Accounting and Public Policy | Published : 1998


The public accounting profession's difficulties with litigation have been widely asserted (e.g., Hill and Metzger, 1992, pp. 263-265; Mednick and Peck, 1994. pp. 897-898; Miller and Young, 1997, pp. 1990-1991, 2027). Public accountants have recently won several major victories in their efforts to reduce litigation based on allegedly negligent auditing. We discuss three of the more important of these recent victories for public accountants and their implications for auditor litigation. We conclude that, despite recent events, the debate over independent auditor litigation is far from over and long-term trends are uncertain. We also briefly examine some of the recent research in response to th..

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University of Melbourne Researchers


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