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Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden
Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden
Life of the Law School (1993- )
No abstract provided.
The Professor Anthony J. Santoro Business Law Lecture Series Presents Becoming A Valued Business Lawyer, Roger Williams University School Of Law, Michael M. Bowden
The Professor Anthony J. Santoro Business Law Lecture Series Presents Becoming A Valued Business Lawyer, Roger Williams University School Of Law, Michael M. Bowden
School of Law Conferences, Lectures & Events
No abstract provided.
Licensing And Discipline Of Fiscal Professionals In The State Of Florida: Attorneys, Certified Public Accountants, And Real Estate Professionals, Debra Curtis
Faculty Scholarship
The purpose of this article is to compare the regulation of several professions within the state of Florida. In Florida, attorneys are self-regulated through the Florida Bar. As a branch of the Supreme Court of Florida, The Florida Bar serves as the licensing agency of attorneys within the state. Two other professions--real estate professionals and certified public accountants--in which the public also places fiscal trust and responsibility, are regulated through a different agency, the Department of Business and Professional Regulation. This article seeks to examine and explain the different methods of licensing and regulation between these professional groups and looks …
Lawyers, Gats, And The Wto Accountancy Disciplines: The History Of The Wto's Consultation, The Iba Gats Forum And The September 2003 Iba Resolutions, Laurel S. Terry
Lawyers, Gats, And The Wto Accountancy Disciplines: The History Of The Wto's Consultation, The Iba Gats Forum And The September 2003 Iba Resolutions, Laurel S. Terry
Faculty Scholarly Works
The article addresses issues related to legal services and the General Agreement on Trade in Services or GATS. The article begins by focusing on "Track #2" of the GATS and the obligation under GATS Article VI:4 to develop "any necessary disciplines." In 1998, WTO Members implemented GATS Article VI:4 by adopting "Disciplines" that apply to the accoutnancy sector. WTO Members currently are in the process of deciding whether to extend the WTO Accountancy Disciplines, S/L/64, to other service sectors, including legal services. In December 2002, the WTO sent the International Bar Association (IBA) and other non-governmental organizations a "consultation letter" …
Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton
Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton
All Faculty Scholarship
The Sarbanes-Oxley Act and the Securities Exchange Commission move too quickly ·when they prod the Financial Accounting Standards Board, the standard setter for US GAAP, to move immediately to a principles-based system. Priorities respecting reform of corporate reporting in the US need to be ordered more carefully. Incentive problems impairing audit performance should be solved first through institutional reform insulating the audit from the negative impact of rent-seeking and solving adverse selection problems otherwise affecting audit practice. So long as auditor independence and management incentives respecting accounting treatments remain suspect. the US reporting system holds out no actor plausibly positioned …
But What Will The Wto Disciplines Apply To - Distinguishing Among Market Access, National Treatment And Article Vi:4 Measures When Applying The Gats To Legal Services, Laurel S. Terry
Faculty Scholarly Works
One of the issues currently facing World Trade Organization (WTO) Member States is whether to extend to the legal profession and other service providers the WTO Disciplines for Domestic Regulation in the Accountancy Sector [Accountancy Disciplines]. The Accountancy Disciplines document applies to regulatory measures that would be considered domestic regulations under Article VI:4 of the GATS, rather than market access or national treatment measures under Articles XVI or XVII of the GATS. This paper argues that in order to meaningfully discuss whether to extend the Accountancy Disciplines to the legal profession, U.S. policy-makers and stakeholders need to understand the type …
Mdps, Spinning, And Wouters V. Nova, Laurel S. Terry
Mdps, Spinning, And Wouters V. Nova, Laurel S. Terry
Faculty Scholarly Works
This article is one of a series of articles by Professor Laurel Terry regarding the topic of MDPs of multidisciplinary partnerships. In February 2002, the European Court of Justice issued its opinion in Wouters v. NOVA (Case C-309/99), which addressed a Netherlands Bar rule that prohibited multidisciplinary partnerships (MDPs) between lawyers and accountants. Wouters decided: 1) that the bar was an “undertaking” that was subject to the competition (antitrust) provision in the EU Treaty; 2) that the Dutch MDP ban restricted competition and that this restriction on competition was appreciable and affected intra-community trade; 3) that the Dutch MDP ban …
Thoughts Evoked By "Accounting And The New Corporate Law", Ted J. Fiflis
Thoughts Evoked By "Accounting And The New Corporate Law", Ted J. Fiflis
Publications
No abstract provided.