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Popular Articles

Based on downloads in September 2016

Setting A Global Standard: The Case For Accounting Convergence, David Tweedie, Thomas R. Seidenstein Northwestern University School of Law

Setting A Global Standard: The Case For Accounting Convergence, David Tweedie, Thomas R. Seidenstein

Northwestern Journal of International Law & Business

As capital markets play an increasingly central role in today's modern economies, policy-makers are confronted with the question of how to assure the continued effective functioning of these markets and, in particular, how to develop a sound financial reporting infrastructure. Recent experience suggests that such a reporting infrastructure must be built on accounting standards that are consistent, comprehensive, and based on clear principles to enable financial reports to reflect underlying economic reality.

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International Convergence Of Accounting Standards-Perspectives From The Fasb On Challenges And Opportunities, Robert H. Herz, Kimberley R. Petrone Northwestern University School of Law

International Convergence Of Accounting Standards-Perspectives From The Fasb On Challenges And Opportunities, Robert H. Herz, Kimberley R. Petrone

Northwestern Journal of International Law & Business

Convergence of international accounting standards is not a new initiative at the Financial Accounting Standards Board (FASB or Board); in fact, the FASB has pursued international "convergence" for almost half of its more than thirty year existence.' The FASB's international activities initially fell under the heading of harmonization, or internationalization, of accounting standards. Today those activities are referred to as convergence.Whatever the term, the Board has long held the view that a single set of high-quality international accounting standards is desirable because its use will improve international comparability of financial information; reduce costs to financial statement users, preparers ...

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The New Governance And The Tools Of Public Action: An Introduction, Lester M. Salamon Johns Hopkins University

The New Governance And The Tools Of Public Action: An Introduction, Lester M. Salamon

Fordham Urban Law Journal

A fundamental re-thinking is currently underway throughout the world about how to cope with public problems. Stimulated by popular frustrations with the cost and effectiveness of government programs and by a new-found faith in liberal economic theories, serious questions are being raised about the capabilities, and even the motivations, of public-sector institutions. This type of questioning has spread beyond American political discourse to other parts of the world. Underlying much of this reform surge is a set of theories that portrays government agencies as tightly structured hierarchies insulated from market forces and from effective citizen pressure and therefore free to ...

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Labor Law- Seniority Rules- An Otherwise Bona Fide Seniority System That Perpetuates Effects Of Pre-Title Vii Discrimination Is Not Unlawful , Marjorie London Fordham Law School

Labor Law- Seniority Rules- An Otherwise Bona Fide Seniority System That Perpetuates Effects Of Pre-Title Vii Discrimination Is Not Unlawful , Marjorie London

Fordham Urban Law Journal

Article summarizes International Brotherhood of Teamsters v United States and says that the Supreme Court has carved out an exception to the mandate of the Civil Rights Act that the courts remedy the effects of past employment discrimination that has produced a result that is contrary to the framework and intent of the Act.

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The Taxation Of Cloud Computing And Digital Content, David Shakow University of Pennsylvania

The Taxation Of Cloud Computing And Digital Content, David Shakow

Faculty Scholarship

“Cloud computing” raises important and difficult questions in state tax law, and for Federal taxes, particularly in the foreign tax area. As cloud computing solutions are adopted by businesses, items we view as tangible are transformed into digital products. In this article, I will describe the problems cloud computing poses for tax systems. I will show how current law is applied to cloud computing and will identify the difficulties current approaches face as they are applied to this developing technology.

My primary interest is how Federal tax law applies to cloud computing, particularly as the new technology affects international transactions ...

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Audit Committee Composition And Effectiveness: A Review Of Post-Sox Literature, Mahfuja Malik Sacred Heart University

Audit Committee Composition And Effectiveness: A Review Of Post-Sox Literature, Mahfuja Malik

WCOB Faculty Publications

The Sarbanes–Oxley act (SOX) was enacted to strengthen corporate governance practices in the United States; since SOX enactment, the audit committee has received increasing emphasis in accounting research. The main objective of this study is to review and synthesize the growing volume of audit committee literature in the post-SOX era. While summarizing the post-SOX literature, this study also focuses on selected pre-SOX studies to compare the research issues and findings of pre- and post-SOX literature and to show how governance reforms shape the literature’s domain. The extant audit committee literature reflects an enormous body of knowledge. Pre-SOX literature ...

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Privatization And The New Public Management, E.S. Savas School of Public Affairs, Baruch College/City University of New York

Privatization And The New Public Management, E.S. Savas

Fordham Urban Law Journal

Privatization is now commonplace throughout the world: in communist, socialist, and capitalist countries; in developed and developing countries; in democracies and dictatorships. It is no longer a partisan or ideological issue, but rather a pragmatic and increasingly routine approach to governing and to managing public services. In short, privatization, properly carried out, works well and produces benefits. It requires a different role for government, and it calls for more brain cells and fewer muscle cells in the public service.

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Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton Georgetown University Law Center

Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton

Georgetown Law Faculty Publications and Other Works

The Sarbanes-Oxley Act and the Securities Exchange Commission move too quickly when they prod the Financial Accounting Standards Board, the standard setter for US GAAP, to move immediately to a principles-based system. Priorities respecting reform of corporate reporting in the US need to be ordered more carefully. Incentive problems impairing audit performance should be solved first through institutional reform insulating the audit from the negative impact of rent-seeking and solving adverse selection problems otherwise affecting audit practice. So long as auditor independence and management incentives respecting accounting treatments remain suspect, the US reporting system holds out no actor plausibly positioned ...

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A Tale Of Two Standards: An Exploration Of Us Gaap And Ifrs, Allyson Lagasse Bryant University

A Tale Of Two Standards: An Exploration Of Us Gaap And Ifrs, Allyson Lagasse

Honors Projects in Accounting

The research in this paper has two objectives. Beginning with an examination of the historical development of how financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States is currently a responsibility of the Financial Accounting Standards Board, while many countries abroad utilize International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the historical development of each of the two boards and the sets of standards they maintain, the paper continues ...

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The Impact Of The Foreign Corrupt Practices Act On American Business From 1977-2010, Ajani Harris Claremont McKenna College

The Impact Of The Foreign Corrupt Practices Act On American Business From 1977-2010, Ajani Harris

CMC Senior Theses

This paper seeks to present the moral and ethical frameworks in which to consider the effect of bribing on business and the great community; confront the cultural differences that lie between American businesses and its potential interest abroad, as well as the growing international move to implementation similar to that of the FCPA; analyze prior anti-bribery legislation and the historical events that prompted the need for a policy like the FCPA, discuss the basic elements of the policy’s two pronged approach of anti-bribery and disclosure regulation; examine several cases in the enforcement of the FCPA on American businesses; and ...

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Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber 2016

Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber

Wm. Dennis Huber

For decades it has been drummed into the conscience, the consciousness, and the subconscious of accounting students, researchers, and practitioners alike that the public interest is the sine qua non of the public accounting profession. Accounting researchers have attempted to explore the multi-faceted nature of what is referred to as the public interest based on the assumption that the public interest actually exists in the public accounting profession (including professional accounting organizations, government and quasi-government regulatory agencies, and auditing and accounting standard setting bodies). This paper questions that assumption by conducting an exegesis of the texts of the legislative findings ...

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Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber 2016 Capella University

Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber

Wm. Dennis Huber

For decades it has been drummed into the conscience, the consciousness, and the subconscious of accounting students, researchers, and practitioners alike that the public interest is the sine qua non of the public accounting profession. Accounting researchers have attempted to explore the multi-faceted nature of what is referred to as the public interest based on the assumption that the public interest actually exists in the public accounting profession (including professional accounting organizations, government and quasi-government regulatory agencies, and auditing and accounting standard setting bodies). This paper questions that assumption by conducting an exegesis of the texts of the legislative findings ...

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It's Tax Not Trade (Stupid), Edward J. McCaffery 2016 University of Southern California;California Institute of Tecnology

It's Tax Not Trade (Stupid), Edward J. Mccaffery

University of Southern California Legal Studies Working Paper Series

Globalization, trade and other free market policies increase wealth. But the gains from trade are not being evenly spread among all citizens. People and politicians rage against foreigners. But it is the United States tax system, not trade, that ought to change, and wealthy Americans, not workers world-wide, who should be sharing the wealth. A nd it is the form of tax, not just its rate structure, that must reform, so that capital at last bears a meaningful share of the burden.

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Probate A To Z: Guiding You Through The Statutes, Rules, And Procedures (Click Sharkmedia Below For Video), Adam Scott Goldberg 2016 Krause & Goldberg PA

Probate A To Z: Guiding You Through The Statutes, Rules, And Procedures (Click Sharkmedia Below For Video), Adam Scott Goldberg

Law Center Plus Seminar Series

  • Learn about probate court statutes and rules of procedure in Florida
  • Understand how Probate issues can impact other areas such as: real estate, family, and debt/creditor law.
  • How to handle special challenges that arise in probate cases
  • Discuss recent procedural changes in Miami-Dade & Broward Probate Court

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A Contabilidade Paralela Das Empresas Estatais - Publicado.Pdf, Bruno Meyerhof Salama, Mariana Pargendler 2016 FGV Law School in Sao Paulo

A Contabilidade Paralela Das Empresas Estatais - Publicado.Pdf, Bruno Meyerhof Salama, Mariana Pargendler

Bruno Meyerhof Salama

As pedaladas fiscais e os escândalos relacionados à Operação Lava-Jato estão no centro da crise por que passa o Brasil. No olho do furacão estão as empresas estatais. Pouca gente percebeu, mas os problemas das estatais estão intimamente ligados a uma regra de natureza contábil, prevista na Lei de Diretrizes Orçamentárias (LDO): as contas das empresas estatais não vêm sendo contabilizadas para fins de cálculo do resultado primário (que corresponde à diferença entre receitas e despesas do governo, excluindo-se aquelas com juros).  

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A Contabilidade Paralela Das Empresas Estatais - Publicado.Pdf, Bruno Meyerhof Salama, Mariana Pargendler 2016 FGV Law School in Sao Paulo

A Contabilidade Paralela Das Empresas Estatais - Publicado.Pdf, Bruno Meyerhof Salama, Mariana Pargendler

Bruno Meyerhof Salama

As pedaladas fiscais e os escândalos relacionados à Operação Lava-Jato estão no centro da crise por que passa o Brasil. No olho do furacão estão as empresas estatais. Pouca gente percebeu, mas os problemas das estatais estão intimamente ligados a uma regra de natureza contábil, prevista na Lei de Diretrizes Orçamentárias (LDO): as contas das empresas estatais não vêm sendo contabilizadas para fins de cálculo do resultado primário (que corresponde à diferença entre receitas e despesas do governo, excluindo-se aquelas com juros).  

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Transfer Pricing Challenges In The Cloud, Orly Mazur 2016 Southern Methodist University Dedman School of Law

Transfer Pricing Challenges In The Cloud, Orly Mazur

Boston College Law Review

Cloud computing has fundamentally changed how companies operate. Companies have quickly adapted by moving their businesses to the cloud, but international tax standards have failed to follow suit. As a result, taxpayers and tax administrations confront significant tax challenges in applying outdated tax principles to this new environment. One particular area that raises perplexing tax issues is the transfer pricing rules. The transfer pricing rules set forth the intercompany price a cloud service provider must charge an affiliate using its cloud services, which ultimately affects the determination of the jurisdiction in which the company’s profits are taxed. This Article ...

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Sec's Ultra Vires Recognition Of The Fasb.Pdf, Wm. Dennis Huber 2016 Capella University

Sec's Ultra Vires Recognition Of The Fasb.Pdf, Wm. Dennis Huber

Wm. Dennis Huber

The Sarbanes-Oxley Act of 2002 conferred upon the Securities and Exchange
Commission (“SEC”) the authority to recognize as “‘generally accepted’
for purposes of the securities laws, any accounting principles established
by a standard setting body” provided that the standard setting body
met certain conditions. Two weeks after the Sarbanes-Oxley Act was
signed into law in July, 2002 the Financial Accounting Standards Board
(“FASB”) and its parent organization, the Financial Accounting Foundation,
submitted a letter to the SEC declaring that it met the conditions set
forth in the Sarbanes-Oxley Act. Eight months later, in April, 2003 the SEC
issued a policy ...

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The Meaning Of Capital In The Twenty-First Century, Edward J. McCaffery 2016 University of Southern California;California Institute of Tecnology

The Meaning Of Capital In The Twenty-First Century, Edward J. Mccaffery

University of Southern California Legal Studies Working Paper Series

America is on a path towards a level of both wealth and income inequality unparalleled in recorded history. Thomas Piketty’s Capital in the Twenty-First Century summarizes and conveys the work of Piketty and many co-authors, over many decades, looking at the structure of income and wealth inequality across many nations and centuries. This review essay builds on Piketty’s ambitions as well as his data, in order to put forth a better solution: one that accepts and even embraces the facts of unequal ownership of capital, but changes the social meaning of those facts to avoid the social harms ...

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Taxing Wealth Seriously, Edward J. McCaffery 2016 University of Southern California;California Institute of Tecnology

Taxing Wealth Seriously, Edward J. Mccaffery

University of Southern California Legal Studies Working Paper Series

The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them. The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to heirs, are simple. The applicable legal doctrines have been in place for nearly a century under the income tax, the primary social tool for addressing matters of economic inequality. The analytic pathways to reform are easy to see ...

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Accounting And Accountability: Overview Of The Accounting Provisions Of The Foreign Corrupt Practices Act Of 1977, Thomas Baker 2016 Selected Works

Accounting And Accountability: Overview Of The Accounting Provisions Of The Foreign Corrupt Practices Act Of 1977, Thomas Baker

Thomas E. Baker

No abstract provided.

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The Target Method For Partnership Special Allocations And Why It Should Be Safe-Harbored, Daniel S. Goldberg 2016 University of Maryland School of Law

The Target Method For Partnership Special Allocations And Why It Should Be Safe-Harbored, Daniel S. Goldberg

Faculty Scholarship

The Treasury Regulations’ concept of “substantial economic effect” is the holy grail of partnership special allocations. Special allocations that have substantial economic effect will come within a safe harbor in the regulations and have assurance that the allocations that are provided in the partnership agreement will be respected. In order for the allocations to come within the substantial economic effect safe harbor, the partnership must (1) maintain capital accounts in accordance with the Treasury Regulations’ standard; (2) provide for liquidation in accordance with capital accounts in all events; and (3) either (a) provide for a deficit restoration obligation (DRO) on ...

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Lack Of Marketability And Minority Discounts In Valuing Close Corporation Stock: Elusiveness And Judicial Synchrony In Pursuit Of Equitable Consensus, Stephen Leacock 2016 Barry University

Lack Of Marketability And Minority Discounts In Valuing Close Corporation Stock: Elusiveness And Judicial Synchrony In Pursuit Of Equitable Consensus, Stephen Leacock

Faculty Scholarship

No abstract provided.

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The Foreign Account Tax Compliance Act: The Solution Or The Problem?, Sophie S. Chou 2016 Claremont McKenna College

The Foreign Account Tax Compliance Act: The Solution Or The Problem?, Sophie S. Chou

CMC Senior Theses

Tax evasion has been happening for decades, but after the highly publicized cases with two foreign banks, LGT and UBS, the United States (US) is cracking down on tax evaders. The latest addition to the Internal Revenue Service (IRS)’s repertoire of enforcement tools is the Foreign Account Tax Compliance Act, otherwise known as FATCA. The Act was enacted to incentivize tax information release by foreign financial institutions (FFIs) who would otherwise face a 30% withholding tax on any US source income. The question was whether or not the design of the Act and its implementation successfully met this goal ...

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Promoting A More Efficient Corporate Governance Model In Emerging Markets Through Corporate Law, Jingchen Zhao 2016 University of Leeds

Promoting A More Efficient Corporate Governance Model In Emerging Markets Through Corporate Law, Jingchen Zhao

Washington University Global Studies Law Review

If we group together corporate governance models in countries with emerging markets, it is worthwhile to consider if reform suggestions could be offered to these countries collectively to address their shared weak points from a legal perspective. This article attempts to find common characteristics in corporate governance models from countries with emerging markets, who suffer from similar problems and challenges. The article traces many dimensions through which corporate governance functions in emerging markets can be characterized, with an emphasis on the legal foundations and responses to problems especially within corporate law, in order to promote the soundness of corporate governance ...

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Just Cause Discipline For Social Networking In The New Gilded Age: Will The Law Look The Other Way?, William A. Herbert, Alicia McNally 2015 Hunter College, City University of New York

Just Cause Discipline For Social Networking In The New Gilded Age: Will The Law Look The Other Way?, William A. Herbert, Alicia Mcnally

William A. Herbert

We live and work in an era with the moniker of the New Gilded Age to describe the growth in societal income inequality. The designation is not limited to evidence of the growing gap in wealth distribution, but also the sharp rise in employment without security, including contingent and part-time work. This article examines the state of workplace procedural protections against discipline as they relate to employee use of social media in the New Gilded Age. In our times, reactions to the rapid distribution of troublesome electronic communications through social networking tend to eclipse patience for enforceable workplace procedures. The ...

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How The Massachusetts Supreme Judicial Court Should Interpret Wynne, Michael S. Knoll, Ruth Mason 2015 University of Pennsylvania Law School

How The Massachusetts Supreme Judicial Court Should Interpret Wynne, Michael S. Knoll, Ruth Mason

Faculty Scholarship

In this special report, Knoll and Mason discuss how the Massachusetts Supreme Judicial Court should apply Wynne when it hears on remand First Marblehead v. Commissioner of Revenue. The authors conclude that when it originally heard the case, the Massachusetts court mistakenly considered, as part of its internal consistency analysis, whether Gate Holdings Inc. experienced double state taxation. As developed by the U.S. Supreme Court and most recently applied in Wynne, the internal consistency test is not concerned with actual double taxation that may arise from the interaction of different states’ laws. Rather, the test is designed to determine ...

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The Study Of Chinese Law In The United States: Reflections On The Past And Concerns About The Future, Stanley Lubman 2015 University of California, Berkeley

The Study Of Chinese Law In The United States: Reflections On The Past And Concerns About The Future, Stanley Lubman

Stanley Lubman

I first survey the development and current state of the field by reviewing American scholarship on some major areas of Chinese law from those early days up to the present. Then, against this background, I comment on the current scene and address the challenges that Chinese law continues to present to Western attempts at understanding China.

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The Consequences Of Bulk In Our Banking Diet: Bulk Filing Of Checks And The Bank's Duty Of Ordinary Care Under The 1990 Revision To The Uniform Commercial Code When It Honors Forged Checks, Mark Budnitz 2015 Georgia State University College of Law

The Consequences Of Bulk In Our Banking Diet: Bulk Filing Of Checks And The Bank's Duty Of Ordinary Care Under The 1990 Revision To The Uniform Commercial Code When It Honors Forged Checks, Mark Budnitz

Mark E. Budnitz

No abstract provided.

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Do Pending Treasury Studies Affect Your Organization?, Cassady Brewer 2015 Georgia State University College of Law

Do Pending Treasury Studies Affect Your Organization?, Cassady Brewer

Cassady V. Brewer

No abstract provided.

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Popular Institutions

Based on downloads in September 2016

Georgetown University Law Center

Bryant University

College of William & Mary Law School

University of Pennsylvania Law School

Cornell University Law School

Northwestern University School of Law

University of Maryland Francis King Carey School of Law

Villanova University Charles Widger School of Law

Boston College Law School

Popular Authors

Based on downloads in September 2016

Marjorie London Fordham Law School

Marjorie London Fordham Law School

David Shakow University of Pennsylvania Law School

William Bratton University of Pennsylvania

Mahfuja Malik Sacred Heart University

E.S. Savas Fordham Law School

William Bratton Georgetown University Law Center

Allyson Lagasse Bryant University

Ajani Harris Claremont Colleges

William Richardson William & Mary Law School

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