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Who Got Sued ?
Oleh:
Palmorose, Zoe-Vonna
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 184 no. 3 (Sep. 1997)
,
page 67-71.
Topik:
ACCOUNTING
;
sued
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.2
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
As the accounting profession adjusts to state and federal legal reform - such as the Private Securities Litigation Reform Act of 1995 - it is important to consider what we know from past litigation against auditors. This article discusses research on more than 1,000 instances of litigation against 20 or so large audit firms. Publicly held clients made up about 65 % of the cases ; however, all types of clients, actions and jurisdictions were represented in the overall sample, which covered litigation over the last three decades. The evidence had some surprises ; it coincided with some but not all beliefs widely held in the accounting profession.
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