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Keywords: auditor liability
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Journal Articles
Issues in Accounting Education (2017) 32 (1): 95–112.
Published: 01 February 2017
... at the time of Diamond's conversion from a cooperative. During the fiscal years 2009, 2010, and 2011, Neil received $1.18 million in bonuses, of which $687,043 were tied to meeting EPS goals ( SEC v. Steven Neil 2014 ). professional skepticism analytical procedures auditing standards auditor...
Includes: Supplementary data
Journal Articles
Journal Articles
Issues in Accounting Education (2013) 28 (4): 887–893.
Published: 01 November 2013
... view from behind the scenes at HealthSouth during the accounting scandal. The commentary potentially enhances the learning experience for students using this case. 2013 auditor liability financial reporting fraud Securities Exchange Act of 1934 Rule 10b-5 HealthSouth was founded...