id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2960	Blaising, Jan S.	Are the Accountants Accountable? Auditor Liability in the Savings and Loan Crisis	1991	40	.pdf	application/pdf	18942	923	59	Breach of Duty.—As for the breach of duty element, the FDIC would be required to demonstrate that S&L accountants failed to use reasonable professional care in their audits of the S&Ls. However, it would appear that in some circumstances, S&L accountants sacrificed tra- ditional values of the accounting profession — conservatism, skepti- cism, objectivity, and independence — and either **looked the other way in order to retain S&L auditing business, or deliberately par- ticipated in and benefited from the pillaging of S&Ls.	cache/inlawrev-2960.pdf	txt/inlawrev-2960.txt