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Internationalisation of Perceptions of Litigation Risk
Citation
Shailer, G and Willett, RJ and Wade, M and Yap, KL, Internationalisation of Perceptions of Litigation Risk, Managerial Auditing Journal, 16, (2) pp. 87-102. ISSN 0268-6902 (2001) [Refereed Article]
DOI: doi:10.1108/02686900110365418
Abstract
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 Details
Item Type: | Refereed Article |
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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 |
Downloads: | 0 |
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