Title:
Deconstructing the use of REPO 105 and Repo 108 Transactions Under SFAS 140: the Case of Lehman Brothers Holding Inc. and the Liability of Ernst & Young
Full Reference List:
| 1. | Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, Financial Accounting Standards Board (2000), (SFAS 140) available at http://www.gasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs &blobkey=id&blobwher |
| 2. | Bankruptcy Examiner’s Report [BER] prepared by Anton R. Valukas, Examiner consisting of nine volumes plus appendices, Vol. 1, Introduction at 3. The factual data contained in this article related to Repo 105 and Repo 108 transactions is drawn primarily fr |
| 3. | LEHMAN BROTHERS SECURITIES AND ERISA LITIGATION, 799 F. Supp. 2d 258, 268 (S.D.N.Y. 2011). |
| 4. | Bily v. Arthur Young & Co,834 P.2nd 745 (Cal. 1992, modified, 3 Cal. 4th 1049 (1992). |
| 5. | Robert Couter and Thomas Ulen, Law & Economics, 324 (Pearson 5th ed. 2007). |
| 6. | Caparo Industries PLC v. Dickman et al. [1990] 2 AC 605. |
| 7. | Macpherson v. Buick Motor Co., 217 N.Y. 382, 111 N.E. 1050 (1916). Macpherson v. Buick Motor Co., 217 N.Y. 382, 111 N.E. 1050 (1916). |
| 8. | Restatement (Second) of Torts §552 (1975). |
| 9. | Tellabs, Inc. v. Makor Issues & Rights, Ltd., 551 U.S. 314 (2007). |
| 10. | United States v. Arthur Young, 465 U.S. 805, 917-18 (1984). |
| 11. | Alia Shoalb, FRC closes investigation into PwC over Tesco accounts, Accountancy Age [6 June 2017]; found at https://www.accountancyage.com/2017/06/06/ frc-closes-investigation-into-pwc-over-tesco-accounts/, last visited 18 November 2018. |
| 12. | Chao-Shin Liu and Thomas F. Schaefer, Asset Sales or Loans: The Case of Lehman Brother’s Repo 105, The Accounting Educator’s Journal, Volume XXI, pp.79-88 (2011). |
| 13. | Francine McKenna, BankThink Auditor PwC Should Have Been on Top of MF Global, American Banker [4 November 2011] found at https://www. americanbanker.com/opinion/auditor-pwc-should-have-been-on-top-of-mfglobal, last visited 18 November 2018. |
| 14. | John JA Burke, Auditor Liability to External Users of Misleading Financial Statements of Publicly Listed Companies: Two Normative Propositions, 39.Syracuse J. Int’l L. & Commerce 138 (2011.). |
| 15. | Mark A. Geistfield, Restatement (Third) of Torts Symposium: Social Value As a Policy-Based Limitation of The Ordinary Duty to Exercise Reasonable Care (2009), New York University Public Law and Legal Theory Working Papers, available at http://Isr.nellco.o |
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