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Full-Text Articles in Law

How To Handle A Federal Income Tax Audit, Mortimer Caplin Sep 1971

How To Handle A Federal Income Tax Audit, Mortimer Caplin

Washington and Lee Law Review

No abstract provided.


Auditors' Third Party Liability: An Ill-Considered Extension Of The Law, Joseph P. Dawson Jul 1971

Auditors' Third Party Liability: An Ill-Considered Extension Of The Law, Joseph P. Dawson

Washington Law Review

Numerous legal commentators have recently advocated an extension of auditors' professional liability to third-party users of financial statements, with the dual purposes of inducing improved disclosure in financial statements and obtaining restitution for investors injured by misleading statements, and some judicial decisions have adopted such an expanded liability. This comment evaluates the probable effectiveness and effects of such expanded liability, concluding that the expansion is unlikely to obtain either of its stated objectives and that such an expansion is likely to create pressures upon the cost and availability of audits which will be injurious to both investors and users of …


Fiflis & Kripke: Accounting For Business Lawyers, Jason L. Honigman May 1971

Fiflis & Kripke: Accounting For Business Lawyers, Jason L. Honigman

Michigan Law Review

A Review of Accounting for Business Lawyers by Ted J. Fiflis and Homer Kripke


The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray Mar 1971

The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray

Washington and Lee Law Review

No abstract provided.


The Rise Of The Accounting Profession To Responsibility And Authority, 1937-1969, Volume Ii., Jay D. Cook Mar 1971

The Rise Of The Accounting Profession To Responsibility And Authority, 1937-1969, Volume Ii., Jay D. Cook

Washington and Lee Law Review

No abstract provided.