DISCUSSION OF An Analysis of Auditor Litigation Disclosures.
评论了Palmrose 1991年对1960-1990年间761起审计师诉讼的描述性研究，探讨了诉讼可观察性的动机，并提出了审视诉讼的若干视角。
Abstract The article comments on the study "An Analysis of Auditor Litigation Disclosures," by Zoe-Vonna Palmrose, which was published in the March 2, 1991 issue. The study is a relatively self-contained descriptive study of 761 instances of litigation involving independent auditors during the period 1960-1990. The author in this comment describes the motivation for investigating the observability of auditor litigation and then proposes some perspectives from which litigation might be viewed.