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Rule 10B‐5: When are accountants more likely to be sued?
Author(s) -
Hawkins Kyleen W.,
Byington J. Ralph
Publication year - 1994
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970050406
Subject(s) - lawsuit , accounting , business , law , flags register , political science , computer science , operating system
Abstract More lawsuits were filed against accountants between 1972 and 1987 thatn in the the entire history of the accounting profession. Companies hiring the accounting firm are often drawn in as well. What red flags indicate a possible lawsuit? The authors' study sought the answers.