This paper investigates the perceptions of senior auditors in large firms in Australia, Malaysia and New Zealand concerning sources of auditor legal liability, what should constitute auditors’ duties and what may be done to reduce litigation exposure. Results are consistent with our conjecture that professional and organisational culture dominates perceptions, even in the presence of quite strong jurisdictional, cultural and institutional differences. The analysis indicates that auditors’ perceptions are strongly affected by international trends, while cultural and institutional effects tend to be more subtle but are identified by detailed and focused analysis.

Item Type:	Refereed Article
Research Division:	Commerce, Management, Tourism and Services
Research Group:	Accounting, auditing and accountability
Research Field:	Auditing and accountability
Objective Division:	Economic Framework
Objective Group:	Measurement standards and calibration services
Objective Field:	Service industries standards and calibrations
UTAS Author:	Willett, RJ (Professor Roger Willett)
ID Code:	100528
Year Published:	2001
Deposited By:	TSBE
Deposited On:	2015-05-19
Last Modified:	2015-05-19
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