Menu

New Monograph Available

The American Accounting Association announces that Studies in Accounting Research #33, Empirical Research in Auditor Litigation: Considerations and Data (2000) is now available.

Studies in Accounting Research #33 provides guidance for conducting empirical research on auditor litigation and for using data on auditor litigation in teaching. To facilitate research and teaching, the monograph includes a CD-Rom with a Database.

The Database contains over 1,000 client observations with audit litigation involving the Big Five and their legacy firms. Non-Big Five firms are included on joint litigation. The Database includes litigation over allegations of audit failure on audits from 1960 through 1995, as long as legal actions were filed by the end of 1995. The Database contains an extensive amount of information about the client observations. The Database, for example, includes information on clients and auditors, accounting and auditing issues, legal characteristics and issues, regulatory actions, and litigation resolutions. All information is from public sources available through early 1999.

The Database is designed for use with Microsoft Access. It should be easily usable by academics, practitioners, and students alike. While the Database as published provides a rich source of litigation-related information, it is also designed so that users can customize it to meet their particular needs. For example, the Database can be updated with further information about the observations or with additional observations, such as audit litigation filed after 1995.

The monograph makes a number of suggestions for using the Database in a variety of research settings. The Database is designed for stand-alone use or it can be used in combination with data from other sources. The discussion of research considerations and applications encompasses both the usefulness and the limitations of the Database.

In addition, the Database and the information it contains should be a welcome addition in teaching graduate and undergraduate courses on financial accounting, financial statement analysis, and auditing along with other courses on legal, governance, regulatory, and institutional issues. The discussion of teaching applications includes suggestions on opportunities for bringing litigation-related topics into the classroom through supplementing lecture materials, promoting active learning, developing new teaching cases, extending and enriching existing case materials, and designing student projects, assignments, and other educational activities.

Studies in Accounting Research #33, Empirical Research in Auditor Litigation: Considerations and Data, is authored by Zoe-Vonna Palmrose, PricewaterhouseCoopers Auditing Professor at the University of Southern California. It can be purchased from the American Accounting Association for $20 (members) or $30 (non-members).

Ordering Information

To place an order contact:

American Accounting Association
5717 Bessie Drive
Sarasota, Florida 34233-2399
Phone: (941) 921-7747
Fax: (941) 923-4093
Email: info@aaahq.org

Member Discounts
All members of American Accounting Association are entitled to purchase the books listed at the member prices shown.

Prepaid Book Orders
All checks or money orders must be in U. S. funds payable to the American Accounting Association. For credit card orders (VISA or MasterCard only), please include card number, expiration date, and billing address of cardholder.

Florida Sales Tax
Non-exempt Florida residents are reminded that the Florida State Sales Tax applies to all publications ordered from the American Accounting Association. Non-exempt Florida residents should add the sales tax to their remittances when ordering their publications.

Shipping
Orders going to United States addresses will be shipped via 4th class book rate, freight prepaid. All orders shipped outside the United States will be shipped via sea-mail. UPS shipping or first class mail is available at customer's expense.

Copyright © 1998 - 2017 by American Accounting Association. All rights reserved.