Gies College of Business

Study: In legal disputes with auditors, settlements are good for lawyers’ business

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Mar 17, 2020 Accountancy Faculty Research


Experts estimate as many as 95-99% of audit legal disputes end in a settlement, and new research suggests the reasons for that high number may be simply self-preservation for the attorneys and risk aversion for audit firms.

Experts estimate as many as 95-99% of audit legal disputes end in a settlement, and new research suggests the reasons for that high number may be simply self-preservation for the attorneys and risk aversion for audit firms. In their paper, “The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys,” Gies College of Business professor Mark Peecher and a team of researchers interviewed 27 attorneys experienced in audit litigation and uncovered some key insights that could shed new light on the legal landscape of the audit profession.

Gies College of Business
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Champaign, IL 61820
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