TXST Digital Repository
The Texas State University Digital Repository is the open access institutional repository for the university to collect, manage, share, and preserve free, worldwide access to research and scholarship of Texas State University faculty, staff, and students.
More information: https://guides.library.txstate.edu/institutional-repository
Communities in DSpace
Select a community to browse its collections.
- Research centers and institutes supporting scholarly and creative activities across the university.
- Research, creative, and scholarly works created by the university community organized by area.
- Academic publications and conference proceedings from members of the university community.
- This community is a work in progress! Please do not submit materials.
- Electronic theses and dissertations, and graduate and undergraduate Capstones and Directed Research.
Recent Submissions
A Record of the Scene Design for Brigadoon
(1989-07) Hayes, Joyce Rene; Hargett, Sheila; Neely, James Bert; Coulson, J. Peter; Colombic, Roger
No abstract prepared.
The Crisis in Accountants' Legal Liability: An Analysis of the Causes, Effects and Solutions
(1988-08) Hawkins, Kyleen W.; Middlebrook, Bill J.; Bell, James D.; Bishop, Bill J.
The purpose of this study was to provide in one paper, a comprehensive examination of the circumstances leading to the crisis in accountants! legal liability, the effects of the crisis on members of the accounting profession and on the profession as a whole, and some concrete ideas of ways to ease the pains of the crisis.
It is a well recognized fact that in the United States today manufacturers and professionals of all kinds are finding themselves in court more than ever before in our society and more than any country in the world. While accountants have faced litigation for years, never before have they faced it so often, for so little cause, at the hands of so many plaintiffs, and with the potential for such enormous awards.
This thesis explores the causes and effects of this attack on the accounting profession as well as several possible solutions. This report discusses the legal environment in which accountants operate, the various ways in which accountants are most likely to be sued, and court cases that indicate the trends in the judicial interpretations of legislation that governs the operations of the profession.
The causes of the litigation crisis discussed in this thesis include the legal environment itself, the litigious society in the United States today, the "expectation gap," and the inadequacies in both the accounting standards set by the profession and the practices of individual accountants. An investigation into the effects of the legal liability crisis on accountants revealed the implementation of various defensive accounting techniques, increased cost and decreased availability of professional liability insurance, a self-examination by the accounting profession as well as external examinations by the press, public, and government, and the development of a new branch of accounting services-- forensic accounting. Solutions discussed consisted of a detailed suggested tort reform package, the use of alternative dispute resolution techniques (arbitration), the modification of the scope of services offered by accountants and the corresponding change in the price of services offered, and the shifting of the responsibility for setting accounting standards to the Securities and Exchange Commission or some other governmental agency.
In addition to the analysis of the causes, effects, and solutions referred to above, this paper contains the results of personal interviews conducted with ten CPA firms located in the Austin, Texas area. The CPAs were asked to give their personal views on the topic of accountants legal liability, what they believed were the causes, what effects had they personally encountered, and what they would suggest to end the crisis. Their responses, for the most part, mirrored the contents of the published literature that was studied during the research and writing of this paper.
History of the Temple Junior College
(1943-08) Havekost, Irene; Wiley, E. O.; Snellings, D. A.
No abstract prepared.
Reports to Parents of Pupil Progress in Instrumental Music
(1950-08) Hausmann, Milton F.; Tampke, R. A.; Williams, B. W.; Leighton, D. E.
No abstract prepared.
The Women of Brewster Place: A Place-Conscious Novel
(1995-08) Hastings, Deloris Joan; Tangum, Marion M.; Hankins, June Chase; Ingram, Angela
No abstract prepared.