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Accountants' Third Party Liability: A History of Applied Sociological Jurisprudence
Author(s) -
DAVIES J. J.
Publication year - 1979
Publication title -
abacus
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.632
H-Index - 45
eISSN - 1467-6281
pISSN - 0001-3072
DOI - 10.1111/j.1467-6281.1979.tb00077.x
Subject(s) - liability , internationalism (politics) , jurisprudence , law , political science , sociological research , legal status , sociology , accounting , business , social science , politics
The liability that accountants, and others who offer professional opinions, have to third parties is a matter of international concern. That internationalism is reflected in the legal experiences of accountants in the United Stales. These experiences are significantly similar to those of members of the skilled profession in the United Kingdom. An analysis of both past and present legal decisions will help to discern the doctrines that in the future will control the professional's experiences.