Abstract
In order to establish a corpus of cases regarded as ‘authorities’ in the field of accountants’ liability to third parties, the main data sources employed were American law journals. The bibliography of articles was obtained from an analysis of the Index of Legal Periodicals1, and the Accountants’ Index2 for a ten year period from 1966. These articles provided lists of cases on the subject cited or discussed by the author.
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Notes
W. R. MacMillan, ‘Sources and Extent of Liability of a Public Accountant’, 15 Chicago-Kent Law Review 1, 1 (Dec. 1936).
K. I. Solomon, ‘Ultramares Revisited: A Modern Study of Accountants’ Liability to the Public’, 18 De Paul Law Review 56, 62 (1968).
This pragmatic business policy is termed by some commentators as the ‘social utility rationale’. See for example T. J. Fiflis, ‘Current Problems of Accountants’ Responsibilities to Third Parties’ 28 Vanderbilt Law Review 31 (1975).
L. Green, ‘The Judicial Process — Ultramares Corp. v. Touche’ 26 Illinois Law Review 49, 50 (1931).
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© 1982 Jonathan R.H.H. Pockson
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Pockson, J.R.H.H. (1982). Analysis of the Cases Affecting Accountants’ Legal Liability in the United States. In: Accountants’ Professional Negligence. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-05126-7_4
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DOI: https://doi.org/10.1007/978-1-349-05126-7_4
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