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Full-Text Articles in Securities Law
The Fairness Myth, Victor M. Earle, Iii
The Fairness Myth, Victor M. Earle, Iii
Vanderbilt Law Review
Any type of fairness doctrine for liability, no matter how superficially if not seductively appealing, would effectively destroy the guarantee of professionalism that the securities law and the ac-counting profession have for so long sought to instill in financial reporting. Without the assurance that accountants are consistently applying those principles that- find general acceptance within the accounting profession, the accountant's opinion will mean nothing to a shareholder, investor, or creditor, unless by some magic he can personally observe the particular "fairness" bias of the individual accountant who performed the audit.51 Instead of enhancing the stature of the accountant's opinion and …
Current Problems Of Accountants' Responsibilities To Third Parties, T. J. Fiflis
Current Problems Of Accountants' Responsibilities To Third Parties, T. J. Fiflis
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