Title: Study on Accountants' Civil Liability in Accounting Information Distortion
Abstract: Regulation on accounting information attaches much importance to the resolution of moral risks in agents' performing stewardship responsibility and the settlement of information asymmetry as well.In order to ensure the quality of accounting information,accountants themselves must abide by professional rules and securities law.U.S.Securities law sets down consummate articles on the civil liability of accountants so as to punish or prohibit the illegal action of accountants,and is of certain significance to refer to in perfecting securities law in our country.
Publication Year: 2008
Publication Date: 2008-01-01
Language: en
Type: article
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