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Auditor liability to third parties: An international focus
Faculty Publications
  • Carl J. Pacini
  • William A. Hillison
  • David Sinason
SelectedWorks Author Profiles:
Carl J. Pacini
Document Type
Publication Date
Date Issued
January 2000
Date Available
March 2014
Examines the legal environment of the UK, Canada, Australia, New Zealand and the USA with respect to auditor liability. Provides an understanding of the legal risks to accountants associated with third-party uses of audited financial statements by contrasting accounting liability for negligent misrepresentation in various US settings with those of the four other nations. Liability pressure has been very acute and litigation in the five countries has increased. Evidence supports a trend towards limiting third-party liability to accountants.
Citation only. Full-text article is available only through licensed access provided by the publisher. Published in Managerial Auditing Journal, 15(8), 394-406. Members of the USF System may access the full-text of the article through the authenticated link provided.
Emerald Group Publishing Ltd.
Creative Commons License
Creative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation Information
Pacini, C., Hillison, W. & Sinason, D. (2000). Auditor liability to third parties: An international focus. Managerial Auditing Journal, 15(8), 394-406.