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Article
The uncertain liability of accountants and other professionals in securities fraud cases: The shifting sands of Central Bank
Faculty Publications
  • Carl J. Pacini
  • Jeffrey S. Paterson
  • Salar Ghahramani
SelectedWorks Author Profiles:
Carl J. Pacini
Document Type
Article
Publication Date
2011
Date Issued
January 2011
Date Available
April 2014
Disciplines
Abstract
“The purpose of this paper is to identify and summarize evolving Rule 10b-5(b) legal standards to hold secondary actors liable for securities fraud so interested parties can understand the implications of variations in the interpretation and application of §10b and minimize legal exposure for federal securities fraud.” (p.47)
Comments
Excerpt only. Full-text article is available only the publisher's website at the link provided. Published in Journal of Forensic and Investigative Accounting, 3(3), 46-67
Language
en_US
Publisher
Louisiana State University. E J Ourso College of Business Administration
Creative Commons License
Creative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation Information
Pacini, C., Paterson, J. & Ghahramani, S. (2011). The uncertain liability of accountants and other professionals in securities fraud cases: The shifting sands of Central Bank. Journal of Forensic and Investigative Accounting, 3(3), 46-67