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Full-Text Articles in Accounting
Practice Alert 97-3: Changes In Auditors And Related Topics; Members In Public Accounting Firms, November 1997, American Institute Of Certified Public Accountants. Professional Issues Task Force
Practice Alert 97-3: Changes In Auditors And Related Topics; Members In Public Accounting Firms, November 1997, American Institute Of Certified Public Accountants. Professional Issues Task Force
Newsletters
No abstract provided.
Finding Auditors Liable For Fraud: What The Jury Heard In The Phar Mor Case, David M. Cottrell, Steven M. Glover
Finding Auditors Liable For Fraud: What The Jury Heard In The Phar Mor Case, David M. Cottrell, Steven M. Glover
Faculty Publications
The Phar Mor case involved a massive collusive fraud by management. Although there were no claims the auditors participated in the fraud, plaintiffs' attorneys were able to convince the jury that the firm was liable for fraud on the grounds it made representations recklessly with regard to GAAS and GAAP.