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Articles 1 - 4 of 4
Full-Text Articles in Law
Not Biting The Hand That Feeds You: Public Accounting Firms And Conflicts Of Interest, Gregory L. Paul
Not Biting The Hand That Feeds You: Public Accounting Firms And Conflicts Of Interest, Gregory L. Paul
Golden Gate University Law Review
Section I of this Comment will discuss the role and responsibilities of public accounting firms and provide a brief background of the Sarbanes-Oxley Act. Section II will explore the mandatory audit firm rotation and other proposals seeking to remedy the inherent conflicts of interest problem. Lastly, Section III proposes a competitive bidding system overseen by the SEC as a potential remedy for this problem.
The Expanding Duties Of Esi And In-House Counsel: Providing Defensible Preservation And Production Efforts After Swofford V. Eslinger, David W. Degnan
The Expanding Duties Of Esi And In-House Counsel: Providing Defensible Preservation And Production Efforts After Swofford V. Eslinger, David W. Degnan
Richmond Journal of Law & Technology
As a general rule, companies and government agencies should plan for preservation and production before litigation is probable. This means having a document retention program. These programs ensure that documents are retained or deleted in an orderly fashion. If a company properly follows its policies and procedures, this retention program acts as a “shield” against the incomplete preservation of relevant (or “hot”) documents deleted before the proper initiation of a litigation hold. If parties do not follow, or inconsistently follow, such a program, they might have to explain what happened to a missing relevant document. Thus, a retention program might …
Unintended Consequences: Sarbanes-Oxley And Its Progeny, Robert E. Freer Jr., Raymond W. Burroughs
Unintended Consequences: Sarbanes-Oxley And Its Progeny, Robert E. Freer Jr., Raymond W. Burroughs
South Carolina Journal of International Law and Business
No abstract provided.
Backdated Stock Options Ownership Impact On The Corporation, Management, & Shareholders, Karen Cascini, Alan Delfavero
Backdated Stock Options Ownership Impact On The Corporation, Management, & Shareholders, Karen Cascini, Alan Delfavero
WCBT Faculty Publications
In the post-Sarbanes-Oxley Act (SOx) world, there has been an unprecedented crackdown on fraudulent activity occurring within corporate America. During recent years, many companies have granted stock options to their executives and employees as part of compensation packages. While the issuance of stock options as a component of compensation is considered to be a legal practice, corruption has taken this corporate resource to unlawful heights. Recently, numerous corporations have been in the news for potentially backdating stock options. Accordingly, the purpose of this paper is to distinguish between legal and illegal aspects of backdating stock options, and to examine the …