Digital Commons Network^™

Personal Jurisdiction Over Foreign Directors In Cross-Border Securities Litigation, Hannah L. Buxbaum

Articles by Maurer Faculty

No abstract provided.

Evil Has A New Name (And A New Narrative): Bernard Madoff, A. Christine Hurt

Faculty Scholarship

No abstract provided.

Washington Tax Legislative Update: Weathering The Gathering Storm, Jonathan Talisman

William & Mary Annual Tax Conference

No abstract provided.

Governing Corporate Compliance, Miriam H. Baer

Faculty Scholarship

No abstract provided.

The Legitimate Rights Of Public Shareholders, Lawrence E. Mitchell

Washington and Lee Law Review

In recent years there has been significant ongoing academic debate over the expansion ofpublic shareholders 'participation rights in corporate governance. The debate has accompanied a dramatic increase in institutional shareholder and hedge fund activism attempting to influence the conduct ofcorporate affairs. The legitimacy ofshareholderp articipationr ights depends upon the actual role public shareholders play in contributing to the corporation's function of providing goods and services and, ultimately, to economic growth and social welfare. Few in the debate have stopped to examine this question. This Article presents original empirical evidence that demonstrates that public shareholders do not, on net, contributec apitalt …

Masthead

Journal of Digital Forensics, Security and Law

No abstract provided.

Front Matter

Journal of Digital Forensics, Security and Law

No abstract provided.

Law Upside Down: A Critical Essay On Stoneridge Investment Partners, Llc V. Scientific-Atlanta, Inc., Franklin A. Gevurtz

NULR Online

No abstract provided.

Securities Laws In Soap Operas And Telenovelas: Are All My Children Engaged In Securities Fraud?, Elena Marty-Nelson

Faculty Scholarship

Securities law images are broadcast to millions worldwide through soap operas and telenovelas. Doctors, and professionals in other fields, have recognized the power of dramatic serials. They have generated a rich body of scholarship demonstrating how these mediums of popular culture impart health messages or effect social change. This author describes some of those empirical studies and suggests that legal scholars conduct similar empirical or ethnographic studies, particularly on the impact of portrayals of complex legal issues such as securities fraud in serials. The author explains differences and similarities between telenovelas and soap operas and compares portrayals of legal issues …

The Unaccountability Of The Accounting Regulators: Analyzing The Constitutionality Of The Public Company Accounting Oversight Board, 42 J. Marshall L. Rev. 1019 (2009), Whitney Innes

UIC Law Review

No abstract provided.

Who's In Charge Here? Requiring More Transparency In Corporate America: Advancements In Beneficial Ownership For Privately Held Companies, 42 J. Marshall L. Rev. 1049 (2009), Dean Kalant

UIC Law Review

No abstract provided.

Confessions Of A Whistleblower: The Need To Reform The Whistleblower Provision Of The Sarbanes-Oxley Act, 43 J. Marshall L. Rev. 241 (2009), Jisoo Kim

UIC Law Review

No abstract provided.

When Is Lying Illegal? When Should It Be? A Critical Analysis Of The Federal False Statements Act, 43 J. Marshall L. Rev. 111 (2009), Steven R. Morrison

UIC Law Review

No abstract provided.

Governing Corporate Compliance, Miriam H. Baer

Faculty Scholarship

In light of the financial meltdown of 2008, it is reasonable to question whether the prior decade’s emphasis on corporate compliance - the internal programs that corporations adopt in order to educate employees, improve ethical norms, and detect and prevent violations of law - has been fruitful. This Article contends that the key problem with compliance is that we regulate it through an adversarial system that pits federal prosecutors against corporate defense counsel, fueling distrust between corporate entities and the government, and between the corporate employees and the internal monitors tasked with ensuring compliance. Despite this adversarial atmosphere, a number …

2009 Cardozo Life (Issue 1), Benjamin N. Cardozo School Of Law

Cardozo Life Magazine

Table of Contents:

Around Campus, page 3

Faculty Briefs, page 24

An Interview with Bernhard Schlink, page 34

“You shall love the stranger, for you yourselves were once strangers in the land of Egypt.”, page 40

Arguing Ashcroft v. Iqbal: A View from the Lectern, page 48

Their Defining Moments, page 52

Alumni News, page 58

Defining A Forensic Audit, G. S. Smith, D. L. Crumbley

Journal of Digital Forensics, Security and Law

Disclosures about new financial frauds and scandals are continually appearing in the press. As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny. At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S. The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model.

Sweetening The Deal: Strengthening Transnational Bribery Laws Through Standard International Corporate Auditing Guidelines, Timothy W. Schmidt

Minnesota Law Review, Vols. 1-106:1 (1917-2021)

No abstract provided.

Restoring Legal Aid To The Poor: A Call To End Draconian And Wasteful Restrictions, Rebekah Diller, Emily Savner

Fordham Urban Law Journal

A growing number of national, state, and local voices have called for reform of the legal services restrictions. Reports by Access to Justice and legal services commissions in eighteen states have identified the restrictions as substantial barriers to justice.Others have spoken out about the harms of the restrictions, and particularly their application to non-LSC funds. Describing a lawsuit filed by Oregon against the “program integrity rule,” Governor Ted Kulongoski said: “The important point is that for the first time a state is now party to a suit that attempts to free Legal Aid from restrictions that serve no purpose other …

Reinventing The Sec By Staring Into Its Past, James D. Cox

Faculty Scholarship

No abstract provided.

Sarbanes-Oxley Writ Large: Sarbanes-Oxley And The Foreign Commerce Clause, Karl T. Muth

Journal of International Business and Law

No abstract provided.

Book Review: Index To Legal Citations And Abbreviations, 3rd Ed., Duncan E. Alford

Faculty Publications

No abstract provided.

In Pursuit Of Justice Prosecuting Terrorism Cases In The Federal Courts - 2009 Update And Recent Developments, James J. Benjamin Jr.

Case Western Reserve Journal of International Law

No abstract provided.

The Who, What, Where, When, And Why Of Whois: Privacy And Accuracy Concerns Of The Whois Database, Kathryn Elliott

SMU Science and Technology Law Review

No abstract provided.

The Lawyer's Role In A Contemporary Democracy, Tensions Between Various Conceptions Of The Lawyer's Role, Regulation Of Israeli Lawyers: From Professional Autonomy To Multi-Institutional Regulation, Neta Ziv

Fordham Law Review

No abstract provided.

Where Were The Accountants? Deepening Insolvency As A Means Of Ensuring Accountants' Presence When Corporate Turmoil Materializes, Lauren Colasacco

Fordham Law Review

Managerial fraud and corporate mismanagement are pervasive in today's economic climate. Previously healthy coporation find themselves in economic turmoil and even in the throes of bankruptcy. Oftentimes these corporate failures can be prevented through responsible management and proper gatekeeping. Accountants, as vital intermediaries between corporations and the parties they do business with, ensure the credibility of corporate financial statements. This gatekeeping function cannot be underestimated. Accountants have the power to prevent corporation from taking on unnecessary debt via misstatements of corporate financial health. This Note proposes that the tort of deepening insolvency is a method of ensuring that accountants, by …

Securities Class Actions, Cafa And A Countrywide Crisis: A Call For Clarity And Consistency, Denise Mazzeo

Fordham Law Review

The unfolding of the credit crisis raises novel issues in securities litigation. This Note explores the conflict between the nonremoval provision of the Securities Act of 1933 (’33 Act) and the removal provisions of the Class Action Fairness Act of 2005 (CAFA), and their interplay in the context of class actions involving mortgage-backed securities. Circuits are currently split over whether or not such class actions are removable under CAFA. The Seventh Circuit and the Southern District of New York have held that class actions asserting only ’33 Act claims are removable under CAFA unless they fall within one of CAFA’s …

Mapping The American Shareholder Litigation Experience, Randall Thomas, James D. Cox

Vanderbilt Law School Faculty Publications

In this paper, we provide an overview of the most significant empirical research that has been conducted in recent years on the public and private enforcement of the federal securities laws. The existing studies of the U.S. enforcement system provide a rich tapestry for assessing the value of enforcement, both private and public, as well as market penalties for fraudulent financial reporting practices. The relevance of the U.S. experience is made broader by the introduction through the PSLRA in late 1995 of new procedures for the conduct of private suits and the numerous efforts to evaluate the effects of those …

The End Of Corporate Law, Dalia Tsuk Mitchell

GW Law Faculty Publications & Other Works

This article examines how corporate law, specifically the rules applicable to the allocation of power among directors, executives, and shareholders, has become ineffective as a means of regulating corporate power. I argue that in the course of the twentieth century corporate law has been used first to legitimate corporate power and then to exempt those exercising it from liability. The article focuses on jurists’ responses to the growth of the publicly held corporation in the early twentieth century, their midcentury attempts to create corporate democracy, and their ultimate turn to markets as the means of regulating corporate power.

Continuous Fraud Detection In Enterprise Systems Through Audit Trail Analysis, Peter J. Best, Pall Rikhardsson, Mark Toleman

Journal of Digital Forensics, Security and Law

Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1) threat monitoringsurveillance of security audit logs for ‘red flags’, (2) automated extraction and analysis of data from audit trails, and (3) using forensic investigation techniques to determine whether a fraud has actually occurred. We …

Data Breaches: What The Underground World Of Carding Reveals, Kimberly Peretti

Santa Clara High Technology Law Journal

No abstract provided.