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Articles 1 - 10 of 10
Full-Text Articles in Accounting Law
Report Of The Task Force On Rule 102(E) Proceedings: Rule 102(E) Sanctions Against Accountants, Dixie L. Johnson, John H. Sturc, Kenneth B. Winer, Jayne W. Barnard, Evan J. Falchuk, Jeffrey T. Gilleran, Thomas Gorman, David B. Hardison, Gloria K. Niemi, Thomas L. Riesenberg
Report Of The Task Force On Rule 102(E) Proceedings: Rule 102(E) Sanctions Against Accountants, Dixie L. Johnson, John H. Sturc, Kenneth B. Winer, Jayne W. Barnard, Evan J. Falchuk, Jeffrey T. Gilleran, Thomas Gorman, David B. Hardison, Gloria K. Niemi, Thomas L. Riesenberg
Faculty Publications
No abstract provided.
Accountable Accountants: Is Third-Party Liability Necessary?, Victor P. Goldberg
Accountable Accountants: Is Third-Party Liability Necessary?, Victor P. Goldberg
Faculty Scholarship
Should accountants be liable to third parties if they conduct an audit in negligent manner? A half century ago, in Ultramares Corporation v. Touche, Niven & Co., Cardozo argued that they should not, unless their performance could be characterized as fraud. In recent years, courts in a minority of jurisdictions have concluded that Cardozo's argument is no longer compelling and they have found that "foreseeable" third parties could bring a tort action for ordinary negligence against the accountants. In addition to being subject to tort actions, accountants may also be liable under federal and state securities laws.
Suits against …
The Legal Blitz Against Accountants: An Analysis Of Section 12, Robert Allen Prentice, Jill Meznar Thompson
The Legal Blitz Against Accountants: An Analysis Of Section 12, Robert Allen Prentice, Jill Meznar Thompson
Kentucky Law Journal
No abstract provided.
Securities Law - Rule 10b-5 - Recklessness Formulation Of Scienter Requirement Under Rule 10b-5, Thomas G. Wilkinson Jr.
Securities Law - Rule 10b-5 - Recklessness Formulation Of Scienter Requirement Under Rule 10b-5, Thomas G. Wilkinson Jr.
Villanova Law Review (1956 - )
No abstract provided.
Securities Regulation - Breach Of Statutory Duty Of Inquiry Imposed By Section 17(A) Of Securites And Exchange Act Subjects Accountant To Liability As Aider-Abettor Of Securities Broker's Rule 10b-5 Violation, Philip G. Kircher
Villanova Law Review (1956 - )
No abstract provided.
Current Problems Of Accountants' Responsibilities To Third Parties, T. J. Fiflis
Current Problems Of Accountants' Responsibilities To Third Parties, T. J. Fiflis
Publications
No abstract provided.
Over-Accountable Accountants? A Proposal For Clarification Of The Legal Responsibilities Stemming From The Audit Function, Geoffrey T. Chalmers
Over-Accountable Accountants? A Proposal For Clarification Of The Legal Responsibilities Stemming From The Audit Function, Geoffrey T. Chalmers
William & Mary Law Review
No abstract provided.
Privileged Communications--Accountants And Accounting--A Critical Analysis Of Accountant-Client Privilege Statutes, Michigan Law Review
Privileged Communications--Accountants And Accounting--A Critical Analysis Of Accountant-Client Privilege Statutes, Michigan Law Review
Michigan Law Review
This Note will examine the policy bases for the accountant-client privilege and the reception which the privilege has received in federal and state courts. In addition, it will suggest desirable limitations on the scope of the privilege.
Tax Counseling By Accountants
Indiana Law Journal
Recent Case: Unauthorized Practice of Law
Legal Liability Of The Public Accountant, Colvin P. Rouse
Legal Liability Of The Public Accountant, Colvin P. Rouse
Kentucky Law Journal
No abstract provided.