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Should We Trust The Gatekeepers? Auditors’ And Lawyers’ Liability For Clients’ Misconduct, Fernando Gómez, Juan-José Ganuza
Should We Trust The Gatekeepers? Auditors’ And Lawyers’ Liability For Clients’ Misconduct, Fernando Gómez, Juan-José Ganuza
Fernando Gómez Pomar
Should We Trust the Gatekeepers? Juan-José Ganuza Fernando Gómez Pomar 13/10/2005 Auditors’ and Lawyers’ Liability for Clients’ Misconduct In the aftermath of the corporate scandals that reached headlines worldwide in the first years of this decade (Enron, Worldcom, Parmalat) investors, and the general public, reacted with surprise at first, and then with indignation. Politicians, regulators, and lawmakers felt the pressure to increase and strengthen the range of measures to combat corporate misconduct and fraud. Probably the most ambitious and extensive legislative reaction to the problem, and the best-known, at any rate, has been the American Sarbanes-Oxley Act 2002. Some of …