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Articles 1 - 8 of 8
Full-Text Articles in Law
The Sec Revolving Door And Comment Letters, Michael Shen, Samuel T. Tan
The Sec Revolving Door And Comment Letters, Michael Shen, Samuel T. Tan
Research Collection School Of Accountancy
Government officials, advocacy groups, and the business press have raised concerns that former SEC employees may continue to influence the SEC after leaving the agency. Using hand-collected data on the characteristics of 1,384 lawyers who represented firms in responding to SEC comment letters between 2005 and 2016, we examine the impact of post-revolving SEC employees on the SEC comment letter process. Among other determinants, we find that older and larger firms with a history of litigation are more likely to hire former SEC lawyers over non-SEC lawyers. Relative to firms that involve only non-SEC lawyers, we find that firms that …
The Professor Anthony J. Santoro Business Law Lecture Series Presents Becoming A Valued Business Lawyer, Roger Williams University School Of Law, Michael M. Bowden
The Professor Anthony J. Santoro Business Law Lecture Series Presents Becoming A Valued Business Lawyer, Roger Williams University School Of Law, Michael M. Bowden
School of Law Conferences, Lectures & Events
No abstract provided.
Materials On Accounting For Lawyers. 2nd Edition., Matthew Barrett, David Herwitz
Materials On Accounting For Lawyers. 2nd Edition., Matthew Barrett, David Herwitz
Matthew J. Barrett
Uses a "learn by doing" approach. Its Teacher’s Manual augments the casebook with alternative problems for each chapter, additional materials and references to accounting promulgations. Its four suggested syllabi make it a tool for adapting the casebook to two- and three-credit hour basic courses or a two-credit hour advanced course.
Materials On Accounting For Lawyers. Third Edition., Matthew Barrett, David Herwitz
Materials On Accounting For Lawyers. Third Edition., Matthew Barrett, David Herwitz
Matthew J. Barrett
Uses a "learn by doing" approach. Its Teacher’s Manual augments the casebook with alternative problems for each chapter, additional materials and references to accounting promulgations. Its four suggested syllabi make it a tool for adapting the casebook to two- and three-credit hour basic courses or a two-credit hour advanced course.
Materials On Accounting For Lawyers. 4th Edition., Matthew Barrett, David Herwitz
Materials On Accounting For Lawyers. 4th Edition., Matthew Barrett, David Herwitz
Matthew J. Barrett
Uses a "learn by doing" approach. Its Teacher’s Manual augments the casebook with alternative problems for each chapter, additional materials and references to accounting promulgations. Its four suggested syllabi make it a tool for adapting the casebook to two- and three-credit hour basic courses or a two-credit hour advanced course.
Tax Practice In A Circular Revolution: A Review Of Pli's Circular 230 Deskbook, Bridget J. Crawford
Tax Practice In A Circular Revolution: A Review Of Pli's Circular 230 Deskbook, Bridget J. Crawford
All Faculty Scholarship
This short review essay evaluates the Practicing Law Institute's Circular 230 Deskbook by Jonathan G. Blattmachr, Mitchell M. Gans and Damien Rios. For attorneys, accountants and others who "practice" before the IRS, the Circular 230 Deskbook is a masterful analysis and an important guide to the Internal Revenue Service's labyrinthine rules and regulations governing tax penalties, reportable transactions and the conduct of tax practitioners. Most tax attorneys and accountants have reacted to the recent changes to Circular 230 by appending banner notices to all written communications. Without fully understanding the underlying rules, however, a practitioner cannot be sure that a …
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.
Fiflis & Kripke: Accounting For Business Lawyers, Jason L. Honigman
Fiflis & Kripke: Accounting For Business Lawyers, Jason L. Honigman
Michigan Law Review
A Review of Accounting for Business Lawyers by Ted J. Fiflis and Homer Kripke