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- Title
Shielding the Auditor from Corporate Fraud Liability.
- Authors
Benson, Sandra S.
- Abstract
The article presents court cases involving the in pari delicto doctrine in defense of the auditing profession. It makes reference to the court decision on fraud cases brought against the American International Group (AIG) and Refco. It discusses the opinion of the New York Court of Appeals on October 21, 2010 on the expansion of the "adverse interest" exception to the defense and its implication for the audit practitioners covered by the New York law.
- Subjects
NEW York (N.Y.); NEW York (State); ACTIONS &; defenses (Law); AUDITING; FRAUD; AMERICAN International Group Inc.; REFCO Inc.
- Publication
CPA Journal, 2012, Vol 82, Issue 4, p58
- ISSN
0732-8435
- Publication type
Article