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Full-Text Articles in Law
Professionalism Without Parochialism: Julius Henry Cohen, Rabbi Nachman Of Breslov, And The Stories Of Two Sons, Samuel J. Levine
Professionalism Without Parochialism: Julius Henry Cohen, Rabbi Nachman Of Breslov, And The Stories Of Two Sons, Samuel J. Levine
Scholarly Works
Professor Levine addresses the question of whether the practice of law a business or a profession and looks at sources where practitioners might draw inspiration for ethical behaviors. He examines two works: a 1916 book by Julius Henry Cohen - The Law: Business or Profession?; and a tale by Chasidic master Rabbi Nachman of Breslov. Both works tell the story of two sons from two different fathers with different ethical natures that manifest in their different choices of and approaches to their careers. Professor Levine uses these two parables to suggest that a more inclusive question than those posed above: …
Accountants' Accountability To Nonclients In Texas., Jessica P. Gomez
Accountants' Accountability To Nonclients In Texas., Jessica P. Gomez
St. Mary's Law Journal
This Comment proposes that accountants be held liable to any foreseeable user of their work product to ensure the deterrence of negligence on their part. Currently, the three main common law theories concerning whether nonclients can sue accountants for negligence are: (1) the privity rule; (2) the Restatement (Second) of Torts § 552; and (3) the foreseeability standard. Many states follow the Restatement approach entitled “Information Negligently Supplied for the Guidance of Others.” Texas imposes liability on accountants but fails to extend protections to third parties who rely upon the accuracy of financial statements. Further, Texas liability does not expose …