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Article
Gaining a new balance in accountants' liability to nonclients for negligence: Recent developments and emerging trends
Faculty Publications
  • Carl J. Pacini
  • David Sinason
SelectedWorks Author Profiles:
Carl J. Pacini
Document Type
Article
Publication Date
1998
Date Issued
January 1998
Date Available
March 2014
Disciplines
Abstract
"The objectives of this Article are threefold. The first is to analyze state court decisions and statutes that have slowed or reversed the expansion of accountant liability to third parties for negligence. The second is to examine this trend in light of the different legal standards used by the states in deciding which third parties have a right to sue accountants for negligent misrepresentation (or are owed a duty by accountants). The third objective is to refine, enhance, and update the knowledge of attorneys, regulators, accountants, and educators about auditors' legal responsibilities to nonclients for negligence." (p.19)
Comments
Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in Commercial Law Journal, 103(1), 15-66. Members of the USF System may access the full-text of the article through the authenticated link provided.
Language
en_US
Publisher
Commercial Law League of America
Creative Commons License
Creative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation Information
Pacini, C., & Sinason, D. (1998). Gaining a new balance in accountants' liability to nonclients for negligence: Recent developments and emerging trends. Commercial Law Journal, 103(1), 15-66.