Apple CEO Steve Jobs is the central target in a new lawsuit related to the stock options accounting scandal filed last week against the company.
Filed under seal in Santa Clara County Superior Court in San Jose, California, the case is "similar but not identical' to other so-called derivative lawsuits, said H. Adam Prussin, a lawyer representing shareholders.
Jobs "was at the centre of the backdating scheme" according to the suit, which claims Apple's board went "out of its way to shield Jobs from any responsibility".
"We have details about the transactions involved that I don't think anyone else has," Prussin said in a phone interview. "We know who did what to whom and when. Plaintiffs in the other cases did not do an examination of books and records," he said, declining to explain what the records contain.
"Rather than blame Jobs and or other members of current management, Apple has tried to shift all the blame to two former employees, former chief financial officer Fred D. Anderson and former general counsel Nancy R. Heinen, according to the complaint, as reported by Bloomberg.
Last week Jobs and other Apple executives agreed to pay $14 million, plus pay nearly $8.9 million in attorney's fees and expenses, to settle a lawsuit alleging the company was harmed by its backdating of stock options to employees.
Apple took an additional after-tax charge against earnings of $84 million in 2006 to account for the options.