Reconsidering the 'Lack of Duty' Defense to State Auditor Negligence Claims PDF Download
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Author: Christopher Allegaert Publisher: ISBN: Category : Languages : en Pages :
Book Description
Under common law, auditors owe a duty of care only to certain limited third parties, and may exercise a quot;lack of dutyquot; defense against all others who sue for negligence or negligent misrepresentation. The quot;lack of dutyquot; defense is rooted in a bygone era of accounting. The courts have not considered the effects of drastic changes in professional accounting practice since the leading cases were decided, and the law has lost touch with professional practice and the business environment. Attempts to apply outmoded law to particular situations result in decisions that are neither predictable nor consistent between jurisdictions, causing inequities to plaintiffs and reducing incentives for auditor effort. We suggest linking the legal duty of care to the standard of professional behavior required of auditors under generally accepted auditing standards.
Author: Christopher Allegaert Publisher: ISBN: Category : Languages : en Pages :
Book Description
Under common law, auditors owe a duty of care only to certain limited third parties, and may exercise a quot;lack of dutyquot; defense against all others who sue for negligence or negligent misrepresentation. The quot;lack of dutyquot; defense is rooted in a bygone era of accounting. The courts have not considered the effects of drastic changes in professional accounting practice since the leading cases were decided, and the law has lost touch with professional practice and the business environment. Attempts to apply outmoded law to particular situations result in decisions that are neither predictable nor consistent between jurisdictions, causing inequities to plaintiffs and reducing incentives for auditor effort. We suggest linking the legal duty of care to the standard of professional behavior required of auditors under generally accepted auditing standards.
Author: American Bar Association. House of Delegates Publisher: American Bar Association ISBN: 9781590318737 Category : Law Languages : en Pages : 216
Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: National Research Council Publisher: National Academies Press ISBN: 0309142393 Category : Law Languages : en Pages : 348
Book Description
Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
Author: Department of Defense Publisher: ISBN: 9781452863467 Category : Languages : en Pages : 156
Book Description
The Standards of Conduct Office of the Department of Defense General Counsel's Office has assembled an "encyclopedia" of cases of ethical failure for use as a training tool. These are real examples of Federal employees who have intentionally or unwittingly violated standards of conduct. Some cases are humorous, some sad, and all are real. Some will anger you as a Federal employee and some will anger you as an American taxpayer. Note the multiple jail and probation sentences, fines, employment terminations and other sanctions that were taken as a result of these ethical failures. Violations of many ethical standards involve criminal statutes. This updated (end of 2009) edition is organized by type of violations, including conflicts of interest, misuse of Government equipment, violations of post-employment restrictions, and travel.
Author: American Bar Association. Committee on Corporate Laws Publisher: American Bar Association ISBN: 9781590318508 Category : Business & Economics Languages : en Pages : 140
Book Description
The Corporate Director's Guidebook is recognized as the premier authority on the director's role and the board's functions. It is read, consulted and cited by board members, executives, lawyers and academics nationwide. Now available as a new Fifth Edition, the Guidebook completely updates its fourth edition published in 2004. This new Fifth Edition addresses recent effects the Sarbanes-Oxley Act has had in the corporate governance arena and its impact on the legal responsibilities of directors of public companies.
Author: Christopher Allegaert
Author: Christopher Allegaert
Author: American Bar Association. House of Delegates
Author: 
Author: Kelly Stephen Searl
Author: 
Author: 
Author: Louis Loss
Author: National Research Council
Author: Department of Defense
Author: American Bar Association. Committee on Corporate Laws