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Articles 1 - 10 of 10
Full-Text Articles in Law
A Comparative Assessment Of Eu, Uk, French, Australian And Japanese Responses To Auditor Independence: The Case Of Non-Audit Tax Services, Richard Thompson Ainsworth
A Comparative Assessment Of Eu, Uk, French, Australian And Japanese Responses To Auditor Independence: The Case Of Non-Audit Tax Services, Richard Thompson Ainsworth
Faculty Scholarship
Auditor independence was a global concern of financial regulators in the 1990's. Some observers saw this in a positive light, a natural development. Adjusting auditor independence rules was a manifestation of global convergence in corporate governance structures. New rules, especially rules leaning toward a harmonized system were welcome.
There was a more sobering view. This view held that global regulators were less concerned with convergence than they were with a sense of impending disaster. Things had gone too far. Significant, maybe even radical change was needed. The independence of corporate auditors had eroded; trust had been fundamentally compromised in the …
Between Dialogue And Decree: International Review Of National Courts, Robert B. Ahdieh
Between Dialogue And Decree: International Review Of National Courts, Robert B. Ahdieh
Faculty Scholarship
Recent years have seen dramatic growth in the number of international tribunals at work across the globe, from the Appellate Body of the World Trade Organization and the International Tribunal for the Law of the Sea, to the Claims Resolution Tribunal for Dormant Claims in Switzerland and the International Criminal Court. With this development has come both increased opportunity for interaction between national and international courts and increased occasion for conflict. Such friction was evident in the recent decision in Loewen Group, Inc. v. United States, in which an arbitral panel constituted under the North American Free Trade Agreement found …
Private Law And Public Stakes In European Integration: The Case Of Property, Daniela Caruso
Private Law And Public Stakes In European Integration: The Case Of Property, Daniela Caruso
Faculty Scholarship
In European legal discourse, the old public/private divide is experiencing a revival and a transformation. Member States used to claim autonomy in private law matters. Now private law is subsumed into a functionalist logic and can presumptively be harmonised if so demanded by the goal of market integration. States or local constituencies can only resist harmonisation by highlighting the connection between their private laws and those ‘public’ matters still immune from Europeanisation. Property law can effectively illustrate this phenomenon. The written pledge of non-interference with States’ property systems, restated both in the TEC and in the draft Constitution, cannot be …
The Jekyll And Hyde Story Of International Trade: The Supreme Court In Phrma V. Walsh And The Trips Agreement, Srividhya Ragavan
The Jekyll And Hyde Story Of International Trade: The Supreme Court In Phrma V. Walsh And The Trips Agreement, Srividhya Ragavan
Faculty Scholarship
The paper analyses the international impact of the approval by the United States Supreme Court to use indirect price control mechanisms to tackle public health and Medicaid issues. It traces similarities in policies implemented by the United States and those it opposed within developing nations. For example, the recent use by the developed nations of compulsory licensing and price control mechanisms, which they opposed as violating TRIPS when used by developing nations, underlines a poverty penalty suffered by developing nation signatories of TRIPS. In effect, TRIPS exempts developed nations from fulfilling obligations developing nations were forced to fulfill and thus …
The Hand That Rocks The Cradle: How Children's Literature Reflects Motherhood, Identity, And International Adoption, Susan Ayres
The Hand That Rocks The Cradle: How Children's Literature Reflects Motherhood, Identity, And International Adoption, Susan Ayres
Faculty Scholarship
Children's books are "a source of law" for children because "[children] are constantly trying to make sense of what is going on around them, and although literature itself is only a constituent of life experience, as a constituent it is potentially of the greatest importance." As adults and lawyers, we can also read children's books as a source of law because they reflect patriarchal ideologies about the family and stigma surrounding adoption. Like other myths, children's books tell stories about origins and constitute not only subjects but are also the foundation of law by reflecting legal norms and projecting legal …
Marbury V. Madison And European Union "Constitutional" Review, George A. Bermann
Marbury V. Madison And European Union "Constitutional" Review, George A. Bermann
Faculty Scholarship
The U.S. Supreme Court's decision in Marbury v. Madison specifically raises the question of the legitimacy of a "horizontal" species of judicial review, that is, review by courts of the exercise of powers by the coordinate branches of government. The same question could be asked with respect to judicial review in the European Union. More particularly, how problematic or contestable has "horizontal" judicial review been within the European Union as a matter of principle? And, irrespective of its contestability, how have the courts of the European Union exercised "horizontal" review? We will find, however, that it is not the "horizontal" …
Law's Signal: A Cueing Theory Of Law In Market Transition, Robert B. Ahdieh
Law's Signal: A Cueing Theory Of Law In Market Transition, Robert B. Ahdieh
Faculty Scholarship
Securities markets are commonly assumed to spring forth at the intersection of an adequate supply of, and a healthy demand for, investment capital. In recent years, however, seemingly failed market transitions - the failure of new markets to emerge and of existing markets to evolve - have called this assumption into question. From the developed economies of Germany and Japan to the developing countries of central and eastern Europe, securities markets have exhibited some inability to take root. The failure of U.S. securities markets, and particularly the New York Stock Exchange, to make greater use of computerized trading, communications, and …
Exceeding Our Boundaries: Transnational Employment Law Practice And The Export Of American Lawyering Styles To The Global Worksite, Susan Bisom-Rapp
Exceeding Our Boundaries: Transnational Employment Law Practice And The Export Of American Lawyering Styles To The Global Worksite, Susan Bisom-Rapp
Faculty Scholarship
Until very recently, one almost never heard mention of international issues among labor and employment law practitioners in the United States. Conventional wisdom considers this practice area quintessentially local. Identifying a trend that unseats this taken-for-granted notion, the article details the birth of a new employment law sub-specialty: international labor and employment law. Some U.S. management attorneys, working with transnational legal teams comprised of lawyers from foreign firms, are beginning to coordinate multinational clients' employment law projects across multiple national jurisdictions. While the world's legal regimes that regulate labor markets are remarkably culturally specific, the formation of transnational networks of …
The Poison Pill In Japan: The Missing Infrastructure, Ronald J. Gilson
The Poison Pill In Japan: The Missing Infrastructure, Ronald J. Gilson
Faculty Scholarship
The coming of hostile takeovers to Japan has been anticipated, and anticipated, and anticipated. Each report of a reduction in the size of crossholdings among Japanese companies and in the size of Japanese bank stockholdings in their clients has given rise to an expectation that now, at last, hostile offers would emerge. It is not surprising that commentators looked forward, optimistically, to the arrival of a potentially disruptive takeover technique. The extended Japanese recession, together with management resistance to internally implemented restructurings and the barriers to externally imposed restructurings, has created the potential for substantial private and social gain from …
Choice As Regulatory Reform: The Case Of Japanese Corporate Governance, Ronald J. Gilson, Curtis J. Milhaupt
Choice As Regulatory Reform: The Case Of Japanese Corporate Governance, Ronald J. Gilson, Curtis J. Milhaupt
Faculty Scholarship
The fact of a small number of hostile takeover bids in Japan the recent past, together with technical amendments of the Civil Code that would allow a poison pill-like security, raises the question of how a poison pill would operate in Japan should it be widely deployed. This paper reviews the U.S. experience with the pill to the end of identifying what institutions operated to prevent the poison pill from fully enabling the target board to block a hostile takeover. It then considers whether similar ameliorating institutions are available in Japan, and concludes that with the exception of the court …