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Full-Text Articles in Law
The Auditor's Responsibilities For Fraud Detection And Disclosure: Do The Auditing Standards Provide A Safe Harbor?, James L. Costello
The Auditor's Responsibilities For Fraud Detection And Disclosure: Do The Auditing Standards Provide A Safe Harbor?, James L. Costello
Maine Law Review
Eighty-seven percent of managers recently surveyed were willing to commit financial statement fraud. More than half were willing to overstate assets, forty-eight percent were willing to understate loss reserves and thirty-eight percent would "pad" a government contract. These disturbing results are underscored by the financial miseries still brewing in the savings and loan industry, as well as by other corporate and banking financial debacles of the past decade, including Lincoln Savings & Loan, Wedtech, and the Delorean sports car venture scandal. Amidst these financial ruins we find the chronic element of management fraud. Unfortunately for investors and depositors a troublesome …
Arbitration Of Health And Safety Issues In The Workplace: Employees Who Refuse Work Assignments Because Of Fear Of Aids Contagion, Madelyn C. Squire
Arbitration Of Health And Safety Issues In The Workplace: Employees Who Refuse Work Assignments Because Of Fear Of Aids Contagion, Madelyn C. Squire
Maine Law Review
Horror stories concerning the abuse suffered by the AIDS victim in the workplace are plentiful. There have been numerous reports about employees who have refused to work with or touch the AIDS worker, or use the same bathroom, telephone, water fountain, or pencil. It was reported that one AIDS victim was not even allowed to use his pregnant co-worker's word processor; she claimed she had once seen him sweat on the keyboard. Paul Cronan became painfully aware that his employer of twelve years, the New England Telephone Company, had breached his privacy by divulging in large group meetings of employees …