The Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence.
批评了一篇关于审计定价与诉讼风险关系的文章，分析了诉讼风险定价的传递能力、定价决策性质、自保险概念以及不涉及连带责任的商业关系。
Abstract Criticizes an article on the relationship between audit pricing and litigation risk. Ability to pass on the price of litigation risk to the market; Nature of the pricing decision; Concept of expressed self-insurance; Analysis of litigation risks and returns; Business relationships that do not involve joint and several liability.