Legal Recourse and the Demand for Auditing.
研究了在有和没有法律追索的环境下对审计的需求，发现无论是否存在法律追索，审计中的信息披露需求都存在。
Abstract Investigates the demand for auditing in environments both with and without legal recourse. Important role of accounting information in a decentralized economy; Review of related literature; Results showing that there is a demand for disclosure in auditing regardless of whether legal recourse was present.