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

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

University of South Florida

Research output: Contribution to journal › Article › peer-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 language	American English
Journal	Default journal
State	Published - Jan 1 2011

Keywords

Accounting
Fraud

Disciplines

Accounting
Business

Access to Document

https://login.ezproxy.lib.usf.edu/login?url=http://www.bus.lsu.edu/accounting/faculty/lcrumbley/jfia/Articles/FullText/2011_v3n3a3.pdf

Cite this

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

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)",

keywords = "Accounting, Fraud",

author = "Pacini, \{Carl J.\} and Paterson, \{Jeffrey S.\} and Salar Ghahramani",

note = "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",

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AU - Pacini, Carl J.

AU - Paterson, Jeffrey S.

AU - Ghahramani, Salar

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PY - 2011/1/1

Y1 - 2011/1/1

N2 - “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)

AB - “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)

KW - Accounting

KW - Fraud

UR - https://digitalcommons.usf.edu/fac_publications/917

UR - https://login.ezproxy.lib.usf.edu/login?url=http://www.bus.lsu.edu/accounting/faculty/lcrumbley/jfia/Articles/FullText/2011_v3n3a3.pdf

M3 - Article

JO - Default journal

JF - Default journal

ER -

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

Abstract

Keywords

Disciplines

Access to Document

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Cite this