The Delphi method, panel consensus forecasting, and market surveys are all qualitative forecasting methods, but only market surveys do NOT use experts

Under the liability provisions of Sec. 18 of the Securities Exchange Act of 1934, for which of the following actions would an accountant generally be liable?

A. Negligently approving a reporting corporation's incorrect internal financial forecasts. B. Negligently filing a reporting corporation's tax return with the IRS. C. Intentionally preparing and filing with the SEC a reporting corporation's incorrect quarterly report. D. Intentionally failing to notify a reporting corporation's audit committee of defects in the verification of accounts receivable.

Compare and contrast between judicial restraint and judicial activism

What will be an ideal response?