The uncertain liability of accountants and other professionals in securities fraud cases: The shifting sands of Central Bank

Carl J. Pacini, Jeffrey S. Paterson, Salar Ghahramani

Research output: Contribution to journalArticlepeer-review

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)

Original languageAmerican English
JournalDefault journal
StatePublished - Jan 1 2011

Keywords

  • Accounting
  • Fraud

Disciplines

  • Accounting
  • Business

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