Auditors’ perceptions of their roles and responsibilities: The impact of exposure to litigation risk
The purpose of this study is to investigate the perception of auditors regarding their responsibilities and potential liabilities to third parties in the case of failure to detect fraud/material misstatements and report the findings to the appropriate party. The study proposes that auditors...
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| Format: | Article |
| Language: | English |
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Growing Science
2021-01-01
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| Series: | Accounting |
| Online Access: | http://www.growingscience.com/ac/Vol7/ac_2021_77.pdf |