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Series

Law and Society

2004

Legal Writing and Research

Articles 1 - 7 of 7

Full-Text Articles in Law

Facilitating Auditing’S New Early Warning System: Control Disclosure, Auditor Liability And Safe Harbors, Lawrence A. Cunningham Apr 2004

Facilitating Auditing’S New Early Warning System: Control Disclosure, Auditor Liability And Safe Harbors, Lawrence A. Cunningham

Boston College Law School Faculty Papers

This Article considers the interplay between new auditing standards governing audits of internal control over financial reporting and pre-existing legal standards governing auditor liability for audit failure. The interplay produces skewed liability incentives that, if unadjusted, threaten to impair the objective of this new control-audit regime. The regime’s objective is, in part, to provide an early warning to financial statement users when current financial statements are reliable but control weaknesses indicate material risk of a company’s future inability to produce reliable financial statements. To be meaningful, auditor disclosure of material weaknesses and potential effects is necessary. While liability ...


A New Product For The State Corporation Law Market: Audit Committee Certifications, Lawrence A. Cunningham Mar 2004

A New Product For The State Corporation Law Market: Audit Committee Certifications, Lawrence A. Cunningham

Boston College Law School Faculty Papers

Audit committees of corporate boards of directors are central to corporate governance for many corporations. Their effectiveness in supervising financial managers and overseeing the financial reporting process is important to promote reliable financial statements. This centrality suggests that it is likewise important for investors and others to have a basis for justifiable confidence in audit committee effectiveness. At present, there is no such mechanism. This Article explains why, considers a way states can provide it and assesses as low the likelihood that states will do so. In the swirling corporate governance reforms led by SOX, the SEC, SROs and PCAOB ...


An Uncertain Risk And An Uncertain Future: Assessing The Legal Implications Of Mercury Amalgram Fillings., Mary Ann Chirba, Carolyn M. Welshhans Jan 2004

An Uncertain Risk And An Uncertain Future: Assessing The Legal Implications Of Mercury Amalgram Fillings., Mary Ann Chirba, Carolyn M. Welshhans

Boston College Law School Faculty Papers

Trying to buy a mercury thermometer at the local pharmacy these days will result in a deluge of information regarding the risks of mercury and the proper disposal protocol for mercury thermometers as hazardous waste. Yet, inquiring about the risks of placing mercury in one’s mouth, in the form of a dental filling, is likely to meet with resounding assurances of safety from the dental profession. While such comforting disclaimers are meant to ease patient concerns, many continue to worry about the safety of dental mercury. This article will begin by describing the many safety concerns that surround the ...


The Apogee Of The Commodity, Anthony P. Farley Jan 2004

The Apogee Of The Commodity, Anthony P. Farley

Boston College Law School Faculty Papers

Slavery is death. The body of this death is white-over-black, white-over-black only, and that continually. The body of this death is eternal and therefore with us still. Slavery is white-over-black, segregation is white-over-black, neosegregation is white-over-black, and all of it is death. White-over-black is the death that it is the slave’s calling to produce. The slave produces this death through its juridical prayers for equality of right. The slave perfects its own slavery in this manner. Rights cannot be equal. There are always ambiguities. The ambiguities are always available for a white-over-black reading. The fact of white-over-black, of the ...


Beyond Special And Differential Treatment, Frank J. Garcia Jan 2004

Beyond Special And Differential Treatment, Frank J. Garcia

Boston College Law School Faculty Papers

Developing country concern over awed special and differential treatment (S&D) provisions has already contributed to the failed Seattle and Cancún WTO Ministerial Meetings. In order to succeed, the current WTO Doha Development Round must go beyond simply reforming existing S&D provisions, important as that is. Developing countries must re-focus WTO trade and development policy around the twin goals of development and fairness. Developing countries need a comprehensive agreement on S&D clarifying that development, not trade liberalization, is the number one economic policy goal of developing countries, and that fairness, not charity, is the basis for development. Such an agreement should also establish adequate domestic policy space for minimally-distorting development policies; create binding and unconditional preferential market access; provide adequate time to implement complex new trade agreements; create truly “precise, effective and operational” S&D provisions; and adequately fund technical assistance.


Endangered Species Act Lessons Over 30 Years, And The Legacy Of The Snail Darter, A Small Fish In A Pork Barrel, Zygmunt J.B. Plater Jan 2004

Endangered Species Act Lessons Over 30 Years, And The Legacy Of The Snail Darter, A Small Fish In A Pork Barrel, Zygmunt J.B. Plater

Boston College Law School Faculty Papers

Why is it – amidst the flood of environmental statutes that poured into the law books and national consciousness in the remarkable decade of the 1970s – that the Endangered Species Act of 1973 (ESA) stands out as quite uniquely different? This Essay briefly surveys the ESA’s differentness, its special political context, the citizen suit of great notoriety that fired up the ESA’s political hotseat back in 1975, and what has changed and what has not in the years since that first eco-legal outburst.


Criminalizing The Undocumented: Ironic Boundaries Of The Post-September 11th ‘Pale Of Law.’, Daniel Kanstroom Jan 2004

Criminalizing The Undocumented: Ironic Boundaries Of The Post-September 11th ‘Pale Of Law.’, Daniel Kanstroom

Boston College Law School Faculty Papers

The general hypothesis put forth in this Article is that well-accepted historical matrices are increasingly inadequate to address the complex issues raised by various U.S. government practices in the so-called “war on terrorism.” The Article describes certain stresses that have recently built upon two major legal dichotomies: the citizen/non-citizen and criminal/civil lines. Professor Kanstroom reviews the use of the citizen/non-citizen dichotomies as part of the post-September 11th enforcement regime and considers the increasing convergence between the immigration and criminal justice systems. Professor Kanstroom concludes by suggesting the potential emergence of a disturbing new legal system, which ...