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.
Katherine Schipper (Sat,) studied this question.