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Articles 1 - 16 of 16
Full-Text Articles in Law
Manual De Derecho Procesal Civil, Edward Ivan Cueva
Manual De Derecho Procesal Civil, Edward Ivan Cueva
Edward Ivan Cueva
No abstract provided.
The Search For More Fairness In The Fair Debt Collection Practices Act, Elwin Griffith
The Search For More Fairness In The Fair Debt Collection Practices Act, Elwin Griffith
University of Richmond Law Review
No abstract provided.
Fiduciary Duty: Can It Help Calm The Fears Of Underpaid Artists?, Wendy Bartholomew
Fiduciary Duty: Can It Help Calm The Fears Of Underpaid Artists?, Wendy Bartholomew
Vanderbilt Journal of Entertainment & Technology Law
The purpose of this note is to examine the legal causes and consequences of what many consider poor label accounting practices, and to propose a solution: imposing a duty on record labels to correctly and transparently collect and distribute artist royalties. If labels operate under a fiduciary duty to their artists when receiving and paying royalties, artists will get paid what they are due. If they are not, artists will have viable remedies available to them--remedies that create an incentive for labels to make positive changes in the way they handle royalty accounting. This will, in turn, work to repair …
Improving Charitable Accountability , James J. Fishman
Improving Charitable Accountability , James J. Fishman
Maryland Law Review
No abstract provided.
Enron, Titanic, And The Perfect Storm, Nancy B. Rapoport
Enron, Titanic, And The Perfect Storm, Nancy B. Rapoport
Scholarly Works
This article explores the contention of Jeffrey Skilling, former Enron CEO, that Enron's debacle was due to a perfect storm of events. It rejects his contention, arguing instead that Enron's downfall was more like Titanic's - hubris and an over-reliance on checks and balances led to Enron's downfall. The article then explores how character (especially of those at the top of an organization) can lead to Enron-like disasters, and discusses how cognitive dissonance can lead to very smart people making very stupid decisions. It ends with some musings about how lawyers can learn from Enron.
Accounting Firm Or Guarantor - The Third Circuit's Answer To Rule 10b-5'S Scienter Requirement In Accountant Liability Cases, Julie A. Boncarosky
Accounting Firm Or Guarantor - The Third Circuit's Answer To Rule 10b-5'S Scienter Requirement In Accountant Liability Cases, Julie A. Boncarosky
Villanova Law Review
No abstract provided.
Enron, Sarbanes-Oxley And Accounting: Rules Versus Principles Versus Rents, William W. Bratton
Enron, Sarbanes-Oxley And Accounting: Rules Versus Principles Versus Rents, William W. Bratton
Villanova Law Review
No abstract provided.
Enron: A Financial Reporting Failure, Anthony H. Catanach Jr., Shelley Rhoades-Catanach
Enron: A Financial Reporting Failure, Anthony H. Catanach Jr., Shelley Rhoades-Catanach
Villanova Law Review
No abstract provided.
Observations On The Role Of Commodification, Indpendence, And Governance In The Accounting Industry, Jonathan Macey, Hillary A. Sale
Observations On The Role Of Commodification, Indpendence, And Governance In The Accounting Industry, Jonathan Macey, Hillary A. Sale
Villanova Law Review
No abstract provided.
Shareholder Value And Auditor Independence, William W. Bratton
Shareholder Value And Auditor Independence, William W. Bratton
All Faculty Scholarship
This Article questions the practice of framing problems concerning auditors’ professional responsibility inside a principal-agent paradigm. If professional independence is to be achieved, auditors cannot be enmeshed in agency relationships with the shareholders of their audit clients. As agents, the auditors by definition become subject to the principal’s control and cannot act independently. For the same reason, auditors’ duties should be neither articulated in the framework of corporate law fiduciary duty, nor conceived relationally at all. These assertions follow from an inquiry into the operative notion of the shareholder-beneficiary. The Article unpacks the notion of the shareholder and tells a …
The Case For Repealing The Corporate Alternative Minimum Tax, Terrence R. Chorvat, Michael S. Knoll
The Case For Repealing The Corporate Alternative Minimum Tax, Terrence R. Chorvat, Michael S. Knoll
All Faculty Scholarship
No abstract provided.
Enron, Sarbanes-Oxley And Accounting: Rules Versus Principles Versus Rents, William W. Bratton
Enron, Sarbanes-Oxley And Accounting: Rules Versus Principles Versus Rents, William W. Bratton
All Faculty Scholarship
No abstract provided.
Homeless Legal Advocacy: New Challenges And Directions For The Future, L. Hafetz
Homeless Legal Advocacy: New Challenges And Directions For The Future, L. Hafetz
Fordham Urban Law Journal
This Article examines the role of lawyers for homeless people. It argues that while even the most zealous legal advocacy cannot alone solve homelessness, it remains an important tool because of the assistance it provides to individuals, its impact on broader legal rules, and its potential role in shaping public perception and debate. The Article also maintains that legal advocacy works best when combined with a holistic approach that addresses homeless clients' non-legal needs, such as housing placement, case management, medical and psychiatric care, job training, and substance abuse counseling. It further argues that, to the extent possible, lawyers for …
Homeless Legal Advocacy: New Challenges And Directions For The Future, L. Hafetz
Homeless Legal Advocacy: New Challenges And Directions For The Future, L. Hafetz
Fordham Urban Law Journal
This Article examines the role of lawyers for homeless people. It argues that while even the most zealous legal advocacy cannot alone solve homelessness, it remains an important tool because of the assistance it provides to individuals, its impact on broader legal rules, and its potential role in shaping public perception and debate. The Article also maintains that legal advocacy works best when combined with a holistic approach that addresses homeless clients' non-legal needs, such as housing placement, case management, medical and psychiatric care, job training, and substance abuse counseling. It further argues that, to the extent possible, lawyers for …
Addressing Urban Transportation Equity In The United States , Robert D. Bullard
Addressing Urban Transportation Equity In The United States , Robert D. Bullard
Fordham Urban Law Journal
Transportation touches almost every aspect of our lives and plays a pivotal role in shaping human interactions, economic mobility, and sustainability. Transportation provides access to opportunity and serves as a key component in addressing poverty, unemployment, and equal opportunity goals. This article examines the inequity that exists in the United States when it comes to transit, as the benefits from transportation advancements and investments are not distributed equally among communities, making transportation equity an issue of civil rights and social justice. This article frames transportation issues as a continuation of the civil rights movement and the wrestling with differential treatment …
Proportionate Liability Under The Cbca In The Context Of Recent Corporate Governance Reform: Canadian Auditors In The Wrong Place At The Wrong Time?, Poonam Puri, Stephanie Ben-Ishai
Proportionate Liability Under The Cbca In The Context Of Recent Corporate Governance Reform: Canadian Auditors In The Wrong Place At The Wrong Time?, Poonam Puri, Stephanie Ben-Ishai
Articles & Book Chapters
In the recent Canada Business Corporations Act amendments implementing a proportionate liability scheme, auditors appear to be winners. This is consistent with the trend in the past several years as a result of which Canadian auditors have been successful in narrowing the scope of their liability both through legislation and through common law. Going forward, however, it is fair to say that auditors will be losers unless the accounting profession re-evaluates its role and responsibilities to its stakeholders. Given the accounting and corporate governance scandals North America has witnessed in the past few years, as well as the actual and …