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Recent Articles in Accounting Law
Strengthening Financial Reporting: An Essay On Expanding The Auditor’S Opinion Letter, James D. Cox 
Duke Law
Strengthening Financial Reporting: An Essay On Expanding The Auditor’S Opinion Letter, James D. Cox
Faculty Scholarship
Users of financial statements, foremost of which are investors, have a voracious appetite for information that better enables them to assess the financial position and performance of the reporting firm. Even though financial statements purport to address their needs, because the statements, which are prepared by the firm’s managers, conceal a range of managerial estimates, assumptions, judgments, and choices, investors are deprived of the most fundamental kernel of information they seek, namely the overall quality of the financial reports themselves. In this Article, the author sets forth several modest steps that would enhance the overall quality of financial reporting ...
United States National Report On Tax Privacy, Joshua D. Blank 
NELLCO
United States National Report On Tax Privacy, Joshua D. Blank
New York University Law and Economics Working Papers
This National Report was prepared for a conference titled “Tax Secrecy and Tax Transparency - The Relevance of Confidentiality in Tax Law", which took place in July 2012 in Rust, Austria and was co-hosted by the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business and by Örebro University, Sweden. The Report describes the current tax privacy protections that apply to taxpayers in the United States and provides an overview of the policy considerations that have contributed to their enactment. Portions of this Report were originally published, in part, in Joshua D. Blank, In Defense ...
Western Investment Hedged Partners L.P. V. Sunset Financial Resources, Inc.: Exercising Control Of Corporate Machinery Through A Manipulative Democracy, Matthew G. Laver 
University of Maryland Francis King Carey School of Law
Western Investment Hedged Partners L.P. V. Sunset Financial Resources, Inc.: Exercising Control Of Corporate Machinery Through A Manipulative Democracy, Matthew G. Laver
Journal of Business & Technology Law
No abstract provided.
Shutting The Door On Pension Fund Investment In Hedge Funds - Protecting Investors That Need Protection, Jonathan H. Bliley University of Maryland Francis King Carey School of Law
Shutting The Door On Pension Fund Investment In Hedge Funds - Protecting Investors That Need Protection, Jonathan H. Bliley
Journal of Business & Technology Law
No abstract provided.
The Sarbanes-Oxley Act Of 2002: Setting A Baseline For The Adoption Of Enterprise Ethics, Dean Krehmeyer University of Maryland Francis King Carey School of Law
The Sarbanes-Oxley Act Of 2002: Setting A Baseline For The Adoption Of Enterprise Ethics, Dean Krehmeyer
Journal of Business & Technology Law
No abstract provided.
Culture Is The Key To Employee Adherence To Corporate Codes Of Ethics, Lisa Hope Nicholson University of Maryland Francis King Carey School of Law
Culture Is The Key To Employee Adherence To Corporate Codes Of Ethics, Lisa Hope Nicholson
Journal of Business & Technology Law
No abstract provided.
Sarbanes-Oxley's Insight: The Role Of Distrust, Renee M. Jones University of Maryland Francis King Carey School of Law
Sarbanes-Oxley's Insight: The Role Of Distrust, Renee M. Jones
Journal of Business & Technology Law
No abstract provided.
Corporate Ethics In A Devilish System, Kent Greenfield University of Maryland Francis King Carey School of Law
Corporate Ethics In A Devilish System, Kent Greenfield
Journal of Business & Technology Law
No abstract provided.
The Impact Of The Sarbanes-Oxley Act On Non-Shareholder Constituents: A Silver Lining, But Will It Endure?, Lisa M. Fairfax University of Maryland Francis King Carey School of Law
The Impact Of The Sarbanes-Oxley Act On Non-Shareholder Constituents: A Silver Lining, But Will It Endure?, Lisa M. Fairfax
Journal of Business & Technology Law
No abstract provided.
Sarbanes-Oxley Turns Six: An Enforcement Perspective, Linda Chatman Thomsen, Donna Norman University of Maryland Francis King Carey School of Law
Sarbanes-Oxley Turns Six: An Enforcement Perspective, Linda Chatman Thomsen, Donna Norman
Journal of Business & Technology Law
No abstract provided.
The Future Of Enterprise Regulation: Corporate Social Accountability And Human Freedom, Lindsay J. Thompson University of Maryland Francis King Carey School of Law
The Future Of Enterprise Regulation: Corporate Social Accountability And Human Freedom, Lindsay J. Thompson
Journal of Business & Technology Law
No abstract provided.
Sarbanes-Oxley Act Of 2002 Five Years On: What Have We Learned?, Catherine Shakespeare University of Maryland Francis King Carey School of Law
Sarbanes-Oxley Act Of 2002 Five Years On: What Have We Learned?, Catherine Shakespeare
Journal of Business & Technology Law
No abstract provided.
Corporate Ethics, Agency, And The Theory Of The Firm, Robert J. Rhee University of Maryland Francis King Carey School of Law
Corporate Ethics, Agency, And The Theory Of The Firm, Robert J. Rhee
Journal of Business & Technology Law
No abstract provided.
How Do Securities Laws Influence Affect, Happiness, & Trust?, Peter H. Huang University of Maryland Francis King Carey School of Law
How Do Securities Laws Influence Affect, Happiness, & Trust?, Peter H. Huang
Journal of Business & Technology Law
No abstract provided.
The Changing Atmospherics Of Corporate Crime Sentencing In The Post-Sarbanes-Oxley Act Era, Peter J. Henning University of Maryland Francis King Carey School of Law
The Changing Atmospherics Of Corporate Crime Sentencing In The Post-Sarbanes-Oxley Act Era, Peter J. Henning
Journal of Business & Technology Law
No abstract provided.
Does Sarbanes-Oxley Foster The Existence Of Ethical Executive Role Models In The Corporation?, Joan MacLeod Heminway University of Maryland Francis King Carey School of Law
Does Sarbanes-Oxley Foster The Existence Of Ethical Executive Role Models In The Corporation?, Joan Macleod Heminway
Journal of Business & Technology Law
No abstract provided.
Sarbanes-Oxley, Kermit The Frog, And Competition Regarding Audit Quality, Matthew J. Barrett University of Maryland Francis King Carey School of Law
Sarbanes-Oxley, Kermit The Frog, And Competition Regarding Audit Quality, Matthew J. Barrett
Journal of Business & Technology Law
No abstract provided.
Building The House On A Weak Foundation:
Edenfield V. Fane And The Current State Of
The Commercial Speech Doctrine, Dennis William Bishop 
Pepperdine University
Building The House On A Weak Foundation: Edenfield V. Fane And The Current State Of The Commercial Speech Doctrine, Dennis William Bishop
Pepperdine Law Review
No abstract provided.
Improving Charitable Accountability , James J. Fishman University of Maryland Francis King Carey School of Law
Improving Charitable Accountability , James J. Fishman
Maryland Law Review
No abstract provided.
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