Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/35731
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dc.contributor.authorKiršienė, Julija-
dc.contributor.authorMisevičiūtė, Gabrielė-
dc.coverage.spatialLT-
dc.date.accessioned2018-02-08T07:16:15Z-
dc.date.available2018-02-08T07:16:15Z-
dc.date.issued2016-
dc.identifier.issn20290454-
dc.identifier.otherVDU02-000020836-
dc.identifier.urihttps://www.vdu.lt/cris/bitstream/20.500.12259/35731/1/ISSN2029-0454_2016_V_9_2.PG_171-197.pdf-
dc.identifier.urihttps://hdl.handle.net/20.500.12259/35731-
dc.identifier.urihttps://doi.org/10.1515/bjlp-2016-0017-
dc.description.abstractThe experience of the global financial crisis revealed that while many financial institutions were allowed to take excessive risks, the auditors failed in their duties to reasonably evaluate those risks as well as to inform the investing public about them. The issues of statutory auditors' liability and their public role are particularly relevant in Lithuania, considering the fact that over just the past few years the third and the fourth largest banks in Lithuania turned out to be insolvent. Analysis of legal actions against auditors of these banks highlighted certain shortcomings in the audit market and auditors' liability regulation, related to the quality and transparency of audit reports, auditors' accountability and independence requirements, and insurance of auditors’ liability. In the first part of the paper the case analysis of Ernst & Young Baltic’s responsibility for Snoras bankruptcy as well as Deloitte’s responsibility for Ūkio bankas’ insolvency, and discussion of the cases, are presented. The second part of the paper deals with the changes in regulation of the audit market in Lithuania and Europe, and issues left outside the reformen
dc.description.sponsorshipPrivatinės teisės katedra-
dc.description.sponsorshipTeisės fakultetas-
dc.description.sponsorshipVytauto Didžiojo universitetas-
dc.format.extentp. 171-197-
dc.language.isoen-
dc.relation.ispartofBaltic journal of law & politics [elektroninis išteklius]. Kaunas ; Berlin : Vytautas Magnus university ; Walter De Gruyter, 2016, Vol. 9, iss. 2-
dc.relation.isreferencedbyDe Gruyter-
dc.relation.isreferencedbyScopus-
dc.relation.isreferencedbyLegal Source (EBSCO)-
dc.rightsSutarties data 2018-01-30, nr. A1806, laisvai prieinamas internetelt_LT
dc.rightsLaisvai prieinamas internete (DE GRUYTER OPEN)lt_LT
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/3.0/-
dc.subjectBankruptcy of banksen
dc.subjectLiability of auditorsen
dc.subjectRegulation of audit marketen
dc.subjectInsurance of auditorsen
dc.subject.otherTeisė / Law (S001)-
dc.titleAre auditors at fault for the collapse of Financial Institutions in Lithuania?en
dc.typeStraipsnis kitose duomenų bazėse / Article in other databases (S4)-
dc.identifier.doihttps://doi.org/10.1515/bjlp-2016-0017-
dcterms.bibliographicCitation22-
dc.date.updated2020-01-20T15:47Z-
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item.grantfulltextopen-
item.fulltextWith Fulltext-
crisitem.author.deptPrivatinės teisės katedra-
crisitem.author.deptTeisės fakultetas-
Appears in Collections:Baltic Journal of Law & Politics 2016, vol. 9, iss. 2
Universiteto mokslo publikacijos / University Research Publications
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