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Accounting And Litigation Risk
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Book Synopsis Accounting and Litigation Risk by : Zhiyan Cao
Download or read book Accounting and Litigation Risk written by Zhiyan Cao and published by . This book was released on 2013 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: We study whether and how financial reporting concerns are priced by insurers that sell Directors' and Officers' (Damp;O) insurance to public firms. As Damp;O insurers typically assume the liabilities arising from shareholder litigation, the premiums they charge for Damp;O coverage reflect their assessment of a company's litigation risk. Using a sample of public firms in the 2001-2004 Tillinghast Damp;O insurance surveys, we document that firms with lower earnings quality or prior accounting restatements pay higher premiums after controlling for other factors impacting litigation risk. In addition, insurers' concerns about financial reporting are most evident for firms with restatements that are not revenue or expense related, are greater in the period following the passage of the Sarbanes-Oxley Act of 2002, and are greater for firms with financial reporting problems that linger. Our results are consistent with past restatements being viewed as evidence of chronic problems with a firm's financial statements. By analyzing archival data, we can also quantify the effects of other determinants of Damp;O premiums (such as business risk, corporate governance, etc.) identified by Baker and Griffith (2007a) through interviews regarding the Damp;O underwriting process.
Book Synopsis Do IPOs Face Higher Accounting-related Litigation Risk? by : Biyu Wu
Download or read book Do IPOs Face Higher Accounting-related Litigation Risk? written by Biyu Wu and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Why 10b-5 Litigation Risk is Higher for Technology and Financial Services Firms by : Christopher Llewellyn Jones
Download or read book Why 10b-5 Litigation Risk is Higher for Technology and Financial Services Firms written by Christopher Llewellyn Jones and published by . This book was released on 1996 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Litigation Support Report Writing by : Jack P. Friedman
Download or read book Litigation Support Report Writing written by Jack P. Friedman and published by John Wiley & Sons. This book was released on 2015-10-08 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive collection of effective litigation reports on a variety of subjects Accounting, financial, appraisal, and economic experts called upon to provide expert testimony in legal proceedings need reliable models for the critical documents they will submit to the court. Litigation Support Report Writing collects eighteen exemplary reports from a variety of financial topics, providing professionals a comprehensive resource on this vital function. Order your copy today.
Book Synopsis Litigation Services Handbook by : Roman L. Weil
Download or read book Litigation Services Handbook written by Roman L. Weil and published by . This book was released on 1995-04-24 with total page 952 pages. Available in PDF, EPUB and Kindle. Book excerpt: NO LONGER UPDATED. LAST UPDATE 2000 CUM. SUPPL.
Book Synopsis The Effects of Insider Trading, Seasoned Equity Offerings, Corporate Announcements, Accounting Restatements, and SEC Enforcement Actions on 10b-5 Litigation Risk by : Christopher Llewellyn Jones
Download or read book The Effects of Insider Trading, Seasoned Equity Offerings, Corporate Announcements, Accounting Restatements, and SEC Enforcement Actions on 10b-5 Litigation Risk written by Christopher Llewellyn Jones and published by . This book was released on 1996 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Litigation Services Handbook by : Roman L. Weil
Download or read book Litigation Services Handbook written by Roman L. Weil and published by John Wiley & Sons. This book was released on 2012-07-10 with total page 1022 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here’s all the information you need to provide your clients with superior litigation support services. Get up to speed quickly, with the aid of top experts, on trial preparation and testimony presentation, deposition, direct examination, and cross-examination. Authoritative and highly practical, this is THE essential guide for any financial expert wanting to prosper in this lucrative new area, the lawyers who hire them, and litigants who benefit from their efforts. "This work of amazing breadth and depth covers the central issues that arise in financial expert testimony. It is an essential reference for counsel and practitioners in the field."—Joseph A. Grundfest, The William A. Franke Professor of Law and Business, Stanford Law School; former commissioner, United States Securities and Exchange Commission.
Book Synopsis Litigation Risk and Audit Fees by : Paul J. Beck
Download or read book Litigation Risk and Audit Fees written by Paul J. Beck and published by . This book was released on 2013 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using D&O insurance premia from the 2001-2004 Tillinghast D&O insurance surveys as a proxy for litigation risk, we show that audit fees are positively associated with litigation risk even after controlling for several quantitative risk factors known to influence both the insurance premium and audit fee. We attribute this positive association to the parallel development of risk assessment expertise by both D&O insurers and auditors and to their overlapping sources of qualitative risk information. The significant association between D&O premia and audit fees also provides external validation for the auditor's risk assessment process. Finally, we partition accounting firms based on their audit methodologies and find that the audit fees charged by risk-based auditors are more strongly associated with litigation risk than those charged by firms using more traditional audit approaches.
Book Synopsis Essays on Shareholder Litigation, Risk Disclosure and Accounting for Crypto Assets by : Mario Keiling
Download or read book Essays on Shareholder Litigation, Risk Disclosure and Accounting for Crypto Assets written by Mario Keiling and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Litigation Risk and Corporate Financial Communications Policy by : Ning Gong
Download or read book Litigation Risk and Corporate Financial Communications Policy written by Ning Gong and published by . This book was released on 1997 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Impact of Litigation Risk on Auditor Remuneration by : Lynn Barkess
Download or read book The Impact of Litigation Risk on Auditor Remuneration written by Lynn Barkess and published by . This book was released on 1995 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Law of Governance, Risk Management and Compliance by : Geoffrey P. Miller
Download or read book The Law of Governance, Risk Management and Compliance written by Geoffrey P. Miller and published by Aspen Publishing. This book was released on 2019-09-13 with total page 1243 pages. Available in PDF, EPUB and Kindle. Book excerpt: Geoffrey Miller’s The Law of Governance, Risk Management and Compliance is widely credited for introducing a new field of legal studies. Compliance and its related subjects of governance and risk management are major sources of jobs and also important developments in legal practice. The billions of dollars of fines paid over the past decade and the burgeoning and seemingly never-ending parade of compliance and risk management breakdowns – recently including the Wells Fargo sales practices scandal, the Volkswagen emissions cheat, and the Boeing 737 MAX crisis – all attest to the importance of the issues treated in this readable and timely book. New to the Third Edition: Comprehensive updates on recent developments New treatment of compliance failures: Wells Fargo account opening scandal, Volkswagen emissions cheat, important developments in Catholic Church sex abuse scandal. New treatment of risk management failures: the Boeing 737 MAX scandal. Professors and students will benefit from: Clear, concise definitions Fun and interesting problems Real-world perspective from an author who has been involved both as a scholar and as a member of a corporate board of directors Highly readable and interesting writing Text boxes containing key concepts and definitions Realistic problems for class discussion and analysis
Book Synopsis Litigation Risk and Auditor Resignations by : Jayanthi Krishnan
Download or read book Litigation Risk and Auditor Resignations written by Jayanthi Krishnan and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Litigation against auditors has increased dramatically in recent years. Auditors can offset litigation risk in a number of ways, including improved audit quality and planning, increases in audit fees and increases in the issuance of modified opinions. Auditors can also adjust their client portfolios by becoming more selective in their choice of new clients and by withdrawing from high-risk engagements. We test the hypothesis that litigation risk motivates auditor resignations by comparing resignation companies with two groups of client companies that dismissed their auditors: one matched with the resignation companies on industry and year, and the other matched on year alone. We find resignation companies differ from dismissal companies along dimensions that capture the probability of litigation: financial distress, variance of abnormal returns, auditor independence, tenure and a modified (particularly going-concern) opinion. We also construct a litigation proxy based on a prior litigation-prediction model and find that the proxy is positively associated with the probability that the auditor will resign rather than be dismissed from the engagement. Our analysis is consistent with concerns expressed by the accounting profession that litigation pressures lead to the withdrawal of audit services for a segment of the market.
Book Synopsis Litigation Risk and Audit Firm Characteristics by : Jeffrey R. Casterella
Download or read book Litigation Risk and Audit Firm Characteristics written by Jeffrey R. Casterella and published by . This book was released on 2007 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the association between audit-firm characteristics and audit-related litigation risk. Previous litigation risk studies have been limited to examining audit-client characteristics, as audit-firm data has generally been unavailable, or available only for a very small set of homogeneous firms (e.g., the Big 4). Using data from an insurance company specializing in providing professional liability insurance to a wide range of accounting firms, we develop and test a model of litigation risk that includes audit-firm characteristics likely to be related to audit failure and/or litigation: firm expertise, audit-process quality/consistency, compliance with professional standards, and general attitudes regarding independence and risk. We find evidence that four of these five characteristics are associated with litigation risk. We also find that firm size, litigation history, and jurisdiction are strongly associated with audit-related litigation risk.
Book Synopsis Accountants' Legal Liability Guide by : George W. Spellmire
Download or read book Accountants' Legal Liability Guide written by George W. Spellmire and published by . This book was released on 1993 with total page 916 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Litigation Services Handbook by : Roman L. Weil
Download or read book Litigation Services Handbook written by Roman L. Weil and published by John Wiley & Sons. This book was released on 2017-04-05 with total page 1630 pages. Available in PDF, EPUB and Kindle. Book excerpt: The comprehensive "bible" for financial experts providing litigation support The Litigation Services Handbook is the definitive guide for financial experts engaged in litigation services. Attorneys require financial experts now more than ever, and this book provides the guidance you need to provide a high level of service as witness and consultant. Enhance your litigation skills as you delve into the fine points of trial preparation, deposition, and testimony; project authority under examination, and hold up to tough questions under cross-examination. Fraud investigations are a major component of litigation support services, and this book delves deep into Sarbanes-Oxley compliance and other relevant topics to give you a foundational understanding of how these cases are prosecuted, and your role as the financial services expert. This updated sixth edition includes new coverage of technology's role in the financial expert's practice, and the focus on investigations provides practical insight from leading experts in the field. From the process itself to proving damages, this indispensable reference covers all aspects of litigation services. Providing litigation support requires more than just your financial expertise; you also need a working knowledge of relevant case law, and a deep understanding of both the litigation process and the finer points of courtroom appearances. This book provides the insight and perspective you need to provide superior service to attorneys and their clients. Understand your role in trial preparation and testimony presentation Provide authoritative responses to direct and cross examination Examine and analyze Sarbanes-Oxley rulings Lend financial expertise to fraud investigations The growing demand for financial expert litigation services has created a niche market for CPAs, creating a lucrative opportunity for qualified accountants who also possess the specialized knowledge the role requires. The Litigation Services Handbook is THE essential guide for anyone involved in financial litigation.
Book Synopsis Litigation Services Handbook by : Roman L. Weil
Download or read book Litigation Services Handbook written by Roman L. Weil and published by John Wiley & Sons. This book was released on 2002-02 with total page 1200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Litigation Services Handbook, Fourth Edition is referred to as the litigation bible. Its nearly 50 chapters read like a who's who in law and accounting. The handbook includes all aspects of litigation services, including current environments, the process itself, a wealth of cases, how to prove damages, and practical considerations of court appearances. The new edition has a heavy focus on fraud investigations and complying with Sarbanes-Oxley requirements.
