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dc.contributor.authorPacini, Carl
dc.contributor.authorHillison, William
dc.contributor.authorAlagiah, Ratnam
dc.contributor.authorGunz, Sally
dc.contributor.editorG.W. Dean
dc.date.accessioned2017-05-03T11:43:24Z
dc.date.available2017-05-03T11:43:24Z
dc.date.issued2002
dc.identifier.issn00013072
dc.identifier.doi10.1111/1467-6281.00116
dc.identifier.urihttp://hdl.handle.net/10072/7171
dc.description.abstractThere have been fundamental shifts in the legal liabilities of auditors in the twentieth century. The article analyses myriad cases. It reveals that case rulings in the later decades moderated previous decisions that had resulted in an expansion of the scope of auditor liability. It shows that there has been a convergence in approach within Commonwealth nations in respect of auditor liability for negligent misstatements. Numerous factors are identified that explain, first the expansion of auditor liability in the early to middle decades of the twentieth century, and also its subsequent reversal in latter decades. The article concludes by arguing that the current positions not likely to remain. The decisions of the courts are shown to be the products of continual struggle to balance the respective rights and interests of auditors, investors (both current and prospective) and the wider community.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherBlackwell Publishing Ltd
dc.publisher.placeUnited Kingdom
dc.relation.ispartofpagefrom425
dc.relation.ispartofpageto464
dc.relation.ispartofissue3
dc.relation.ispartofjournalABACUS
dc.relation.ispartofvolume38
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBanking, Finance and Investment
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1502
dc.titleCommonwealth Convergence Toward a Narrower Scope of Auditor Liability to Third Parties for Negligent Misstatements
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2015-01-29T01:31:14Z
gro.hasfulltextNo Full Text
gro.griffith.authorAlagiah, Ratnam


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