A Retrospective of Professional Liability of Auditors in Australia

Gregory Laing; Simon Hoy

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A Retrospective of Professional Liability of Auditors in Australia

Journal article

Open access

Peer reviewed

A Retrospective of Professional Liability of Auditors in Australia

Gregory Laing and Simon Hoy

Journal of New Business Ideas and Trends, Vol.16(1), pp.44-55

2018

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Abstract

Accounting, Auditing and Accountability

auditor liability

professional liability

law of tort

Purpose: This paper reflects on the professional liability of auditors from perspective of Common Law and Statute Law in Australia. Design/methodology/approach: The approach applied in this paper is analogous with a narrative investigation of the historical and legal precedence culminating in the ensuing legislative position. Findings: As this is not an empirical study the analysis presented of the key legal developments pertaining to the professional liability of auditors. Originality/value: This analysis provides the background to the development of professional liability and the impact upon the legal transition of professional liability in the context of the auditing profession.

Details

Title: A Retrospective of Professional Liability of Auditors in Australia
Authors: Gregory Laing (Author) - University of the Sunshine Coast - Faculty of Arts, Business and Law
Simon Hoy (Author) - University of Canberra
Publication details: Journal of New Business Ideas and Trends, Vol.16(1), pp.44-55
Publisher: Australian Business Education Research Association
Date published: 2018
ISSN: 1446-8719
Organisation Unit: University of the Sunshine Coast, Queensland
Language: English
Record Identifier: 99451127602621
Output Type: Journal article

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