Opportunistic avoidance of litigation loss accruals and the mitigating effects of auditors
HY Huang, E Lohwasser, Z Yu… - Journal of Accounting …, 2024 - journals.sagepub.com
We find that firms with preliminary earnings that are expected to just meet analyst forecasts
are more likely to only disclose (ie, not accrue) litigation loss contingencies, claiming that the …
are more likely to only disclose (ie, not accrue) litigation loss contingencies, claiming that the …
The Effects of Corporate Litigant Counterparties Sharing a Common Auditor
E Lohwasser - Available at SSRN 4267359, 2022 - papers.ssrn.com
This study examines two important aspects of interfirm litigation that are likely to be affected
when legal counterparties share an auditor:(1) financial statement disclosure and (2) …
when legal counterparties share an auditor:(1) financial statement disclosure and (2) …