Zucker v. Sasaki’s Empirical Analysis
1997
Citation profile
2 federal appellate · 4 district ·
How this case has been cited
Cited by 31 later decisions — most recently January 2013 · most notably 115 F. Supp. 2d 620 - In Re MicroStrategy, Inc. Securities Litigation (2000), In Re Health Management, Inc. Securities Litigation (1997)
2 federal appellate · 4 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 15 U.S.C. § 78J (§ 10 of the Securities Exchange Act of 1934)
Relies on Conley v. Gibson · Basic Inc. v. Levinson · United Families of America v. Kendrick · United Families of America v. Kendrick · Russell v. United States
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he accounting practices were so deficient that the audit amounted to no audit at all, or an egregious refusal to see the obvious, or to investigate the doubtful, or that the accounting judgments which were made were such that no reasonable accountant would have made the same decisions if confronted with the same facts.”
2 later decisions quote this exact passage · from the majority“As a rule, `general allegations of GAAP and GAAS violations fail to satisfy the scienter requirements of Section 10(b) and Rule 10b-5. The mere misapplication of accounting principles by an independent auditor does not establish scienter.'”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.