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The Oligopolistic Gatekeeper: The U.S. Accounting Profession, James D. Cox Jan 2006

The Oligopolistic Gatekeeper: The U.S. Accounting Profession, James D. Cox

Faculty Scholarship

The accounting and financial scandals the last few years not only produced the Sarbanes-Oxley Act, but have prompted a good deal of debate what forces led to so many dramatic reporting failures. This article is the only work to examine how the competitive structure of the accounting industry contributed to its movement from being a profession to a business that performed auditing. In the article we find not only documentation that the accounting profession is an oligopoly but a sound explanation of how its poor structure contributes significantly to negative social welfare. Throughout the article provides rich support of data ...


Assessing Chief Justice William Rehnquist, Erwin Chemerinsky Jan 2006

Assessing Chief Justice William Rehnquist, Erwin Chemerinsky

Faculty Scholarship

No abstract provided.


Storming The Castle To Save The Children: The Ironic Costs Of A Child Welfare Exception To The Fourth Amendment, Doriane Lambelet Coleman Jan 2006

Storming The Castle To Save The Children: The Ironic Costs Of A Child Welfare Exception To The Fourth Amendment, Doriane Lambelet Coleman

Faculty Scholarship

This article first sets out the child welfare system's assumption that there is a child welfare exception to the Fourth Amendment and then describes the ways it is used to facilitate child maltreatment investigations. It goes on to analyze the validity of this assumption according to current Fourth Amendment doctrine including under the special needs administrative exception. (This analysis may be particularly useful to both family/children's law scholars as well as to Fourth Amendment scholars, as it examines all of the state and federal appellate cases addressing the subject, and provides a most up-to-date evaluation of the ...


Selling The Name On The Schoolhouse Gate : The First Amendment And The Sale Of Public School Naming Rights, Joseph Blocher Jan 2006

Selling The Name On The Schoolhouse Gate : The First Amendment And The Sale Of Public School Naming Rights, Joseph Blocher

Faculty Scholarship

No abstract provided.


Arthur Taylor Von Mehren, 10. August 1922 - 17. January 2006, Ralf Michaels, Giesela Rühl Jan 2006

Arthur Taylor Von Mehren, 10. August 1922 - 17. January 2006, Ralf Michaels, Giesela Rühl

Faculty Scholarship

No abstract provided.


Enforcing The Avena Decision In U.S. Courts, Curtis A. Bradley Jan 2006

Enforcing The Avena Decision In U.S. Courts, Curtis A. Bradley

Faculty Scholarship

No abstract provided.


Private Law Beyond The State? Europeanization, Globalization, Privatization, Ralf Michaels, Nils Jansen Jan 2006

Private Law Beyond The State? Europeanization, Globalization, Privatization, Ralf Michaels, Nils Jansen

Faculty Scholarship

Although the changing relation between private law and the state has become the subject of many debates, these debates are often unsatisfactory. Concepts like 'law', 'private law', and 'globalization' have unclear and shifting meanings; discussions are confined to specific questions and do not connect with similar discussions taking place elsewhere. In order to initiate the necessary broader approach, this article brings together the pertinent themes and aspects from various debates. It proposes a conceptual clarification of key notions in the debate- "private law," "state," "Europeanization," "globalization," and "privatization"- that should be of use beyond the immediate purposes of the rest ...


A Proposed Settlement Rule For Mass Torts, Francis Mcgovern Jan 2006

A Proposed Settlement Rule For Mass Torts, Francis Mcgovern

Faculty Scholarship

Abstract not available


Automatic Perfection Of Sales Of Payment Intangibles: A Trap For The Unwary, Steven L. Schwarcz Jan 2006

Automatic Perfection Of Sales Of Payment Intangibles: A Trap For The Unwary, Steven L. Schwarcz

Faculty Scholarship

Under Section 9-309(3) of the Uniform Commercial Code, sales of "payment intangibles" are automatically perfected without the requirement of filing financing statements. Originally intended as a concession to the banking industry (to perfect sales of loan participations without filing), this provision has become a trap for the unwary-including unwary banks. It misleads those who think they're buying payment intangibles (and thus need not file to perfect) only to find out, too late, that a court has construed that arcane definition too narrowly. It also undermines the ability to know one's priority in purchased or pledged payment intangibles ...


The Unwarranted Conclusions Drawn From Vincent V. Lake Erie Transportation Co. Concerning The Defense Of Necessity, George C. Christie Jan 2006

The Unwarranted Conclusions Drawn From Vincent V. Lake Erie Transportation Co. Concerning The Defense Of Necessity, George C. Christie

Faculty Scholarship

No abstract provided.


The Commerce Power And Criminal Punishment: Presumption Of Constitutionality Or Presumption Of Innocence?, Margaret H. Lemos Jan 2006

The Commerce Power And Criminal Punishment: Presumption Of Constitutionality Or Presumption Of Innocence?, Margaret H. Lemos

Faculty Scholarship

The Constitution requires that the facts that expose an individual to criminal punishment be proved to a jury beyond a reasonable doubt. In recent years, the Supreme Court has taken pains to ensure that legislatures cannot evade the requirements of proof beyond a reasonable doubt and jury presentation through artful statutory drafting. Yet current Commerce Clause jurisprudence permits Congress to do just that. Congress can avoid application of the reasonable-doubt and jury-trial rules with respect to certain critical facts-the facts that establish the basis for federal action by linking the prohibited conduct to interstate commerce-by finding those facts itself rather ...


Reconceptualizing Federalism, Erwin Chemerinsky Jan 2006

Reconceptualizing Federalism, Erwin Chemerinsky

Faculty Scholarship

No abstract provided.


Testamentary Incorrectness: A Review Essay, Paul D. Carrington Jan 2006

Testamentary Incorrectness: A Review Essay, Paul D. Carrington

Faculty Scholarship

Reviewing Samuel P. King & Randall W. Roth, Broken Trust: Greed, Mismanagement, & Political Manipulation at America's Largest Charitable Trust (2006)


The Assault On The Constitution: Executive Power And The War On Terrorism, Erwin Chemerinsky Jan 2006

The Assault On The Constitution: Executive Power And The War On Terrorism, Erwin Chemerinsky

Faculty Scholarship

The Bush administration has made unprecedented claims of unchecked executive power. The Constitution reflects a simple model that two branches of government should have to be involved in virtually all major government actions. The Bush administration, however, has claimed the ability to detain individuals, to engage in electronic eavesdropping, and to authorize torture even in violation of federal statutes. The solution must be for courts to reject these broad claims of presidential authority.


Does The Plaintiff Matter?: An Empirical Analysis Of Lead Plaintiffs In Securities Class Actions, James D. Cox, Randall S. Thomas, Dana Kiku Jan 2006

Does The Plaintiff Matter?: An Empirical Analysis Of Lead Plaintiffs In Securities Class Actions, James D. Cox, Randall S. Thomas, Dana Kiku

Faculty Scholarship

With the enactment of the Private Securities Litigation Reform Act of 1995 (PSLR) the U.S. Congress introduced sweeping substantive and procedural reforms for securities class actions. A central provision of the Act is the lead plaintiff provision, which creates a rebuttable presumption that the investor with the largest financial interest in a securities fraud class action should be appointed the lead plaintiff for the suit. The lead plaintiff provision was adopted to encourage a class member with a large financial stake to become the class representative. Congress expected that such a plaintiff would actively monitor the conduct of a ...


Presidential Signing Statements And Executive Power, Curtis A. Bradley, Eric A. Posner Jan 2006

Presidential Signing Statements And Executive Power, Curtis A. Bradley, Eric A. Posner

Faculty Scholarship

A recent debate about the Bush administration's use of presidential signing statements has raised questions about their function, legality, and value. We argue that presidential signing statements are legal and that they provide a useful way for the president to disclose his views about the meaning and constitutionality of legislation. In addition, basic tenets of positive political theory suggest that signing statements do not undermine the separation of powers or the legislative process and that, under certain circumstances, they can provide relevant evidence of statutory meaning. Although President Bush has raised many more constitutional challenges within his signing statements ...


A Model Mass Tort: The Ppa Experience, Francis Mcgovern, Barbara J. Rothstein, Sara Jael Dion Jan 2006

A Model Mass Tort: The Ppa Experience, Francis Mcgovern, Barbara J. Rothstein, Sara Jael Dion

Faculty Scholarship

Abstract not available


Loaded Dice And Other Problems: A Further Reflection On The Statutory Commander In Chief, Christopher H. Schroeder Jan 2006

Loaded Dice And Other Problems: A Further Reflection On The Statutory Commander In Chief, Christopher H. Schroeder

Faculty Scholarship

No abstract provided.


Precaution Against Terrorism, Jonathan B. Wiener, Jessica Stern Jan 2006

Precaution Against Terrorism, Jonathan B. Wiener, Jessica Stern

Faculty Scholarship

Stunned by the terrorist attacks of September 11, 2001, the Bush administration adopted a new National Security Strategy in September 2002. The UK government took a similar stance. This new strategy calls for anticipatory attacks against potential enemies with uncertain capacities and intentions, even before their threat is imminent. Rather than wait for evidence of weapons of mass destruction, it shifts the burden of proof, obliging ‘‘rogue’’ states to show that they do not harbor weapons of mass destruction or terrorist cells, or else face the possibility of attack. This new strategy amounts to the adoption of the Precautionary Principle ...


Case Comment, Sanchez-Llamas V. Oregon, Curtis A. Bradley Jan 2006

Case Comment, Sanchez-Llamas V. Oregon, Curtis A. Bradley

Faculty Scholarship

No abstract provided.


A Response To Professor Sander: Is It Really All About The Grades?, James E. Coleman Jr., Mitu Gulati Jan 2006

A Response To Professor Sander: Is It Really All About The Grades?, James E. Coleman Jr., Mitu Gulati

Faculty Scholarship

Response to Richard Sander, The Racial Paradox of the Corporate Law Firm, 84 North Carolina Law Review 1755 (2006)


The Rat Race As An Information Forcing Device, Mitu Gulati, Scott Baker, Stephen J. Choi Jan 2006

The Rat Race As An Information Forcing Device, Mitu Gulati, Scott Baker, Stephen J. Choi

Faculty Scholarship

In many job settings, there will be some promotion criteria that are less amenable to measurement than others. Often, what is difficult to measure is more important. For example, possessing "good judgment" under pressure may be a better predictor of success as a law firm partner than the ability to bill a vast amount of hours. The first puzzle that this essay explores is why, in some promotion settings, organizations appear to focus on less important, but measurable, criteria such as hours billed. The answer lies in the relationship between the objectively measurable criteria on the one hand, and the ...


Not Fully Committed? Reservations, Risk And Treaty Design, Laurence R. Helfer Jan 2006

Not Fully Committed? Reservations, Risk And Treaty Design, Laurence R. Helfer

Faculty Scholarship

This Essay responds to Reserving, a forthcoming Article by Professor Edward T. Swaine to be published in the Yale Journal of International Law. The Essay first reviews the Article's explanation of the complex and often counterintuitive rules that govern the filing of unilateral reservations to multilateral treaties. It then offers three modest additions to Professor Swaine's insightful contribution to the growing body of interdisciplinary scholarship on treaty design. First, the Essay applies Swaine's theory of state interests and information to a dynamic model that takes account of temporal issues such as when states file reservations and how ...


The Rehnquist Court And The Death Penalty, Erwin Chemerinsky Jan 2006

The Rehnquist Court And The Death Penalty, Erwin Chemerinsky

Faculty Scholarship

No abstract provided.


Crossing Judge Parker’S Luten Bridge: Partisan Politics, Economic Visions, And Government Reform In Retrospect And Prospect, Peter G. Fish Jan 2006

Crossing Judge Parker’S Luten Bridge: Partisan Politics, Economic Visions, And Government Reform In Retrospect And Prospect, Peter G. Fish

Faculty Scholarship

Commentary on, Barak D. Richman, Jordi Weinstock & jason Mehta, A Bridge, a Tax Revolt, and the Struggle to Industrialize: The Story and Legacy of 'Rockingham County v. Luten Bridge Co.', 84 North Carolina Law Review 1841-1912 (2006)


Brown Ii: A Case Of Missed Opportunity?, Trina Jones Jan 2006

Brown Ii: A Case Of Missed Opportunity?, Trina Jones

Faculty Scholarship

No abstract provided.


The Just And The Wild, Laura S. Underkuffler Jan 2006

The Just And The Wild, Laura S. Underkuffler

Faculty Scholarship

No abstract provided.


American Law (United States), Ralf Michaels Jan 2006

American Law (United States), Ralf Michaels

Faculty Scholarship

No abstract provided.


Immigration Status And The Best Interests Of The Child Standard, Kerry Abrams Jan 2006

Immigration Status And The Best Interests Of The Child Standard, Kerry Abrams

Faculty Scholarship

No abstract provided.


When Does Deliberating Improve Decisionmaking?, Mathew D. Mccubbins, Daniel B. Rodriguez Jan 2006

When Does Deliberating Improve Decisionmaking?, Mathew D. Mccubbins, Daniel B. Rodriguez

Faculty Scholarship

No abstract provided.