Title

At the interface of law and accounting: An examination of a trend toward a reduction in the scope of auditor liability to third parties in the common law countries

SelectedWorks Author Profiles:

Carl J. Pacini

Document Type

Article

Publication Date

2000

Date Issued

2000-01-01

Date Available

2014-03-19

ISSN

0002-7766

Abstract

“The purposes of this article are threefold. … to identify court decisions and statutes from the United States, United Kingdom, Canada, Australia, and New Zealand that have slowed or reversed the expansion of auditor liability to nonclients for negligence…to examine the trend in light of the different legal standards that have been used by different countries in deciding which third parties have a right to sue accountants for negligent misrepresentation…to enhance and update the knowledge of accountants, attorneys, standard setters, regulators, and educators about auditors’ legal responsibilities to nonclients for negligence.” (p.175)

Comments

Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in American Business Law Journal, 37(2), 171-235. Members of the USF System may access the full-text of the article through the authenticated link provided.

Language

en_US

Publisher

Wiley-Blackwell Publishing, Inc.

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.