Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Law and Society (2)
- Securities Law (2)
- Accounting firm performance (1)
- Administrative Law (1)
- Andersen effect (1)
-
- Arthur Andersen (1)
- Consumer Protection Law (1)
- Corporations (1)
- Economics (1)
- Empirical analysis of accounting restatements (1)
- Environmental Law (1)
- Food and Drug Law (1)
- Game theory (1)
- General Law (1)
- Information (1)
- Jurisprudence (1)
- Law and Economics (1)
- Law and economics (1)
- Law and economics of accounting (1)
- Legal History (1)
- Legal Profession (1)
- Legislation (1)
- Politics (1)
- Professional Ethics (1)
- Regulation (1)
- Publication
- Publication Type
Articles 1 - 3 of 3
Full-Text Articles in Securities Law
Was Arthur Andersen Different? An Empirical Examination Of Major Accounting Firm Audits Of Large Clients, Theodore Eisenberg, Jonathan R. Macey
Was Arthur Andersen Different? An Empirical Examination Of Major Accounting Firm Audits Of Large Clients, Theodore Eisenberg, Jonathan R. Macey
Cornell Law Faculty Publications
Enron and other corporate financial scandals focused attention on the accounting industry in general and on Arthur Andersen in particular. Part of the policy response to Enron, the criminal prosecution of Andersen eliminated one of the few major audit firms capable of auditing many large public corporations. This article explores whether Andersen’s performance, as measured by frequency of financial restatements, measurably differed from that of other large auditors. Financial restatements trigger significant negative market reactions and their frequency can be viewed as a measure of accounting performance. We analyze the financial restatement activity of approximately 1,000 large public firms from …
Securing Truth For Power: Informational Strategy And Regulatory Policy Making, Cary Coglianese
Securing Truth For Power: Informational Strategy And Regulatory Policy Making, Cary Coglianese
ExpressO
No abstract provided.
Gentleman's Agreement: The Antisemitic Origins Of Restrictions On Stockholder Litigation, Lawrence E. Mitchell
Gentleman's Agreement: The Antisemitic Origins Of Restrictions On Stockholder Litigation, Lawrence E. Mitchell
ExpressO
A deeply ingrained, seemingly ineradicable, hostility to plaintiffs’ lawyers and especially to plaintiffs’ lawyers in stockholder suits seems to have existed for most of the past century. This hostility is manifest not only in the tone of judicial opinions but in law review articles, the popular press, and, often, in legislation. This article analyzes the circumstances under which the first security-for-expense statute was adopted in New York in 1944, including the contemporaneous justification for the statute, focusing on the demographics of the New York bar at the time and the ethnic sociology of New York. In so doing, it concludes …