1 resultado para limited liability
em Boston College Law School, Boston College (BC), United States
Filtro por publicador
- JISC Information Environment Repository (1)
- Aberdeen University (2)
- Abertay Research Collections - Abertay University’s repository (1)
- Aberystwyth University Repository - Reino Unido (3)
- Academic Research Repository at Institute of Developing Economies (2)
- Acceda, el repositorio institucional de la Universidad de Las Palmas de Gran Canaria. España (5)
- Adam Mickiewicz University Repository (2)
- AMS Tesi di Dottorato - Alm@DL - Università di Bologna (7)
- AMS Tesi di Laurea - Alm@DL - Università di Bologna (2)
- Andina Digital - Repositorio UASB-Digital - Universidade Andina Simón Bolívar (1)
- Aquatic Commons (9)
- ArchiMeD - Elektronische Publikationen der Universität Mainz - Alemanha (1)
- Archive of European Integration (20)
- Aston University Research Archive (24)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (3)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (BDPI/USP) (4)
- Biblioteca Digital de Teses e Dissertações Eletrônicas da UERJ (4)
- Bioline International (1)
- BORIS: Bern Open Repository and Information System - Berna - Suiça (72)
- Boston College Law School, Boston College (BC), United States (1)
- Brock University, Canada (67)
- Bucknell University Digital Commons - Pensilvania - USA (5)
- Bulgarian Digital Mathematics Library at IMI-BAS (1)
- CaltechTHESIS (4)
- Cambridge University Engineering Department Publications Database (25)
- CentAUR: Central Archive University of Reading - UK (36)
- Chinese Academy of Sciences Institutional Repositories Grid Portal (19)
- Cochin University of Science & Technology (CUSAT), India (3)
- Comissão Econômica para a América Latina e o Caribe (CEPAL) (11)
- CORA - Cork Open Research Archive - University College Cork - Ireland (3)
- Corvinus Research Archive - The institutional repository for the Corvinus University of Budapest (2)
- Dalarna University College Electronic Archive (8)
- Deakin Research Online - Australia (75)
- DI-fusion - The institutional repository of Université Libre de Bruxelles (2)
- Digital Commons - Michigan Tech (1)
- Digital Commons @ DU | University of Denver Research (5)
- Digital Commons at Florida International University (17)
- Digital Peer Publishing (6)
- DigitalCommons@The Texas Medical Center (4)
- DigitalCommons@University of Nebraska - Lincoln (2)
- Digitale Sammlungen - Goethe-Universität Frankfurt am Main (12)
- Doria (National Library of Finland DSpace Services) - National Library of Finland, Finland (1)
- DRUM (Digital Repository at the University of Maryland) (1)
- Duke University (7)
- eResearch Archive - Queensland Department of Agriculture; Fisheries and Forestry (11)
- Gallica, Bibliotheque Numerique - Bibliothèque nationale de France (French National Library) (BnF), France (2)
- Greenwich Academic Literature Archive - UK (3)
- Helda - Digital Repository of University of Helsinki (4)
- Indian Institute of Science - Bangalore - Índia (18)
- Institutional Repository of Leibniz University Hannover (1)
- Instituto de Engenharia Nuclear, Brazil - Carpe dIEN (3)
- Instituto Politécnico do Porto, Portugal (2)
- Iowa Publications Online (IPO) - State Library, State of Iowa (Iowa), United States (1)
- Massachusetts Institute of Technology (1)
- Ministerio de Cultura, Spain (1)
- National Center for Biotechnology Information - NCBI (12)
- Plymouth Marine Science Electronic Archive (PlyMSEA) (2)
- Portal de Revistas Científicas Complutenses - Espanha (1)
- Publishing Network for Geoscientific & Environmental Data (7)
- QUB Research Portal - Research Directory and Institutional Repository for Queen's University Belfast (89)
- Queensland University of Technology - ePrints Archive (112)
- ReCiL - Repositório Científico Lusófona - Grupo Lusófona, Portugal (1)
- Repositório digital da Fundação Getúlio Vargas - FGV (14)
- Repositório Institucional da Universidade de Aveiro - Portugal (1)
- Repositório Institucional da Universidade de Brasília (1)
- Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho" (29)
- Research Open Access Repository of the University of East London. (2)
- RUN (Repositório da Universidade Nova de Lisboa) - FCT (Faculdade de Cienecias e Technologia), Universidade Nova de Lisboa (UNL), Portugal (3)
- SAPIENTIA - Universidade do Algarve - Portugal (2)
- School of Medicine, Washington University, United States (2)
- The Scholarly Commons | School of Hotel Administration; Cornell University Research (2)
- Universidad de Alicante (2)
- Universidad del Rosario, Colombia (5)
- Universidad Politécnica de Madrid (13)
- Universidade Federal do Rio Grande do Norte (UFRN) (1)
- Universidade Metodista de São Paulo (2)
- Universitat de Girona, Spain (1)
- Université de Lausanne, Switzerland (1)
- Université de Montréal (1)
- Université de Montréal, Canada (18)
- University of Canberra Research Repository - Australia (5)
- University of Connecticut - USA (2)
- University of Michigan (84)
- University of Queensland eSpace - Australia (29)
- University of Washington (4)
- Worcester Research and Publications - Worcester Research and Publications - UK (1)
Resumo:
These articles evaluate using financial statement insurance (FSI) to reduce the frequency and magnitude of audit failure. The FSI concept was pioneered by Josh Ronen, NYU Accounting Professor, who has modeled its economic aspects. My paper examines FSI’s efficacy from policy and legal perspectives. I conclude that while the model is not perfect, it promises considerable advantages over the current model. While some of the existing system’s imperfections are sustained or reappear in different guises, none of the existing imperfections appears to be aggravated and the rest likely are mitigated significantly. So I prescribe a framework to permit companies, on an experimental-basis and with investor approval, to use FSI as an optional alternative to financial statement auditing backed by auditor liability.