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Articles 931 - 960 of 1179
Full-Text Articles in Entire DC Network
Daedalean Tinkering, Sean J. Griffith
Daedalean Tinkering, Sean J. Griffith
Faculty Scholarship
This Review describes David Skeel's account of corporate scandal and evaluates his policy recommendations in his recent book, Icarus in the Boardroom. It argues that although the book provides a compelling history of corporate scandal, its focus on federal responses to scandal--from the enactment of the Interstate Commerce Act to the Sarbanes-Oxley Act--misses an important part of the story. As corporate law scholars have long pointed out, corporations exist within a network of constraints, based in part on law and in part on markets, norms, and other non-legal sanctions. Because it omits any sustained discussion of the reaction of these …
Consensus-Building In Administrative Law: The Revival Of The Administrative Conference Of The U.S., Jeffrey Lubbers
Consensus-Building In Administrative Law: The Revival Of The Administrative Conference Of The U.S., Jeffrey Lubbers
Scholarly Articles in Law Reviews & Journals
Introduction: In President Bush's first press conference after the bitter 2004 election, he remarked:"With the campaign over,Americans are expecting a bipartisan effort and results." l He also commented that," [O]ne of the disappointments of being here in Washington is how bitter this town can become and how divisive. I'm not blaming one party or the other. It's just the reality of Washington, D.C ... It also makes it difficult to govern at times."2 The President actually took a first step to promoting bipartisanship and reducing bitterness in Washington a few days before the election on October 30, 2004, by signing …
The Sec At 70: Time For Retirement?, Adam C. Pritchard
The Sec At 70: Time For Retirement?, Adam C. Pritchard
Articles
The Article proceeds as follows. Part I explains the pathologies of the SEC and explores the relation between those pathologies and the SEC's status as an independent agency. Part II then outlines an alternative regulatory structure primarily situated within the executive branch. I also argue that such a relocation of authority would enhance regulatory effectiveness while simultaneously reducing the cost of excessive regulation. The Article concludes with some thoughts about the viability of my proposal.
The Banality Of Fraud: Re-Situating The Inside Counsel As Gatekeeper, Sung Hui Kim
The Banality Of Fraud: Re-Situating The Inside Counsel As Gatekeeper, Sung Hui Kim
Fordham Law Review
No abstract provided.
Historical Quirks, Political Opportunism, And The Anti-Loan Provision Of The Sarbanes-Oxley Act, Jayne W. Barnard
Historical Quirks, Political Opportunism, And The Anti-Loan Provision Of The Sarbanes-Oxley Act, Jayne W. Barnard
Faculty Publications
No abstract provided.
Where There's At-Will, There Are Many Ways: Redressing The Increasing Incoherence Of Employment At Will, Scott A. Moss
Where There's At-Will, There Are Many Ways: Redressing The Increasing Incoherence Of Employment At Will, Scott A. Moss
Publications
Employment at will, the doctrine holding that employees have no legal remedy for unfair terminations because they hold their jobs at the will of the employer, has become mired in incoherence. State courts praise the common law rule as "essential to free enterprise" and "central to the free market," but in recent years they increasingly have riddled the rule with exceptions, allowing employee claims for whistleblowing, fraud, etc. Yet states have neither rejected employment at will nor shown any consistency in recognizing exceptions. Strikingly, states cite the same rationales to adopt and reject opposite exceptions, as a case study of …
The Ncaa's Regulations Related To The Use Of Agents In The Sport Of Baseball: Are The Rules Detrimental To The Best Interest Of The Amateur Athlete?, Richard T. Karcher
The Ncaa's Regulations Related To The Use Of Agents In The Sport Of Baseball: Are The Rules Detrimental To The Best Interest Of The Amateur Athlete?, Richard T. Karcher
Vanderbilt Journal of Entertainment & Technology Law
First, this Article will discuss the NCAA regulations applicable to all sports regarding the use of agents by amateur athletes. Next, this Article will discuss (i) the mechanics of the annual Major League Baseball draft, (ii) the factors that contribute to the necessity and desire for amateur baseball players to retain a competent agent or lawyer before they have extinguished their NCAA eligibility, and (iii) how the NCAA regulations are detrimental to both drafted and draft-eligible amateur baseball players. Finally, this Article will discuss how the NCAA should revise its regulations to better serve the amateur athlete in the sport …
Law And Accounting: Cases And Materials, Lawrence A. Cunningham
Law And Accounting: Cases And Materials, Lawrence A. Cunningham
GW Law Faculty Publications & Other Works
Accounting textbooks for law or business schools invariably provide secondary narrative presentations of materials in the authors' own words. A better approach to learning this subject is to present thematically arranged original accounting pronouncements. The design this innovative book, helps readers appreciate how accounting is a tool that provides conceptual organization to economic exchange. The tool facilitates analyzing legal, business and public policy aspects of the transactions that accounting addresses. The original accounting standards, as well as SEC enforcement actions, presented in this book illuminate why transactions are pursued and related decisions made, economic aspects of transactions, and the conceptual …
Finance Theory And Accounting Fraud: Fantastic Futures Versus Conservative Histories, Lawrence A. Cunningham
Finance Theory And Accounting Fraud: Fantastic Futures Versus Conservative Histories, Lawrence A. Cunningham
GW Law Faculty Publications & Other Works
Intellectual tension between the fields of finance and accounting may help to explain explosion of public company frauds. Finance theory diminishes the relevance of accounting information. Enron exploited this consequence while the SEC bought into it. After widespread frauds were exposed, Congress passed laws that address symptoms of finance's futurism, not disease. Laws essentially prohibit pro forma financial reporting and regulate the selective flow of futuristic information to financial analysts. Untouched is the underlying disease of regulatory mandates requiring extensive disclosure of forward-looking information. Until the 1970s, the SEC prudently prohibited such futuristic disclosure as inherently unreliable; assisted by finance …
Like Migratory Birds- Latin American Claimants In U.S. Courts And The Ford-Firestone Rollover Litigation, Manuel A. Gómez
Like Migratory Birds- Latin American Claimants In U.S. Courts And The Ford-Firestone Rollover Litigation, Manuel A. Gómez
Faculty Publications
No abstract provided.
Historical Roots Of Regional Sentencing Variation, The Symposium, Ian Weinstein
Historical Roots Of Regional Sentencing Variation, The Symposium, Ian Weinstein
Faculty Scholarship
I am a law professor and a criminal defense lawyer, not a historian. It is with some trepidation that I stand before you to suggest that our very persistent regional sentencing variations have roots in the political struggles of Reformation England and the cultures of the subgroups that populated the first American colonies. I rely upon others for the historical proof, as you will see, but I think I do have standing to argue to you that we should consider whether or not there is room, even in federal sentencing, to account for deeply embedded regional variations in our basic …
Going-Private Decisions And The Sarbanes-Oxley Act Of 2002: A Cross-Country Analysis, Ehud Kamar, Pinar Karaca-Mandic, Eric L. Talley
Going-Private Decisions And The Sarbanes-Oxley Act Of 2002: A Cross-Country Analysis, Ehud Kamar, Pinar Karaca-Mandic, Eric L. Talley
Faculty Scholarship
This article investigates whether the passage and the implementation of the Sarbanes-Oxley Act of 2002 (SOX) drove firms out of the public capital market. To control for other factors affecting exit decisions, we examine the post-SOX change in the propensity of public American targets to be bought by private acquirers rather than public ones with the corresponding change for foreign targets, which were outside the purview of SOX. Our findings are consistent with the hypothesis that SOX induced small firms to exit the public capital market during the year following its enactment. In contrast, SOX appears to have had little …
Should A Duty To The Corporation Be Imposed On Institutional Shareholders?, Roberta S. Karmel
Should A Duty To The Corporation Be Imposed On Institutional Shareholders?, Roberta S. Karmel
Faculty Scholarship
No abstract provided.
Whistling In The Dark? Corporate Fraud, Whistleblowers, And The Implications Of The Sarbanes-Oxley Act For Employment Law, Miriam A. Cherry
Whistling In The Dark? Corporate Fraud, Whistleblowers, And The Implications Of The Sarbanes-Oxley Act For Employment Law, Miriam A. Cherry
Washington Law Review
Passed in 2002 in the wake of the accounting scandals that resulted in billions of dollars of lost value to shareholders, the Sarbanes-Oxley Act has as its major goal the prevention of corporate corruption. This Article analyzes the impact of section 806, the portion of the Sarbanes-Oxlcy Act that provides protections for employees who report securities fraud, and describes the effect that Sarbanes-Oxley has on existing employment law. In addition, this Article contributes to the debate over the general effectiveness of the Sarbanes-Oxley Act, a topic of contention among both academics and press commentators. This Article argues that the Act …
Strict Liability For Gatekeepers: A Reply To Professor Coffee, Frank Partnoy
Strict Liability For Gatekeepers: A Reply To Professor Coffee, Frank Partnoy
University of San Diego Law and Economics Research Paper Series
This article responds to a proposal by Professor John C. Coffee, Jr. for a modified form of strict liability for gatekeepers. Professor Coffee’s proposal would convert gatekeepers into insurers, but cap their insurance obligations based on a multiple of the highest annual revenues the gatekeepers recently had received from their wrongdoing clients. My proposal, advanced in 2001, would allow gatekeepers to contract for a percentage of issuer damages, after settlement or judgment, subject to a legislatively-imposed floor. This article compares the proposals and concludes that a contractual system based on a percentage of the issuer’s liability would be preferable to …
Vol. 27, No. 07 (October 11, 2004)
Capitalism And Freedom — For Whom?: Feminist Legal Theory And Progressive Corporate Law, Kellye Y. Testy
Capitalism And Freedom — For Whom?: Feminist Legal Theory And Progressive Corporate Law, Kellye Y. Testy
Law and Contemporary Problems
Progressive corporate law has the potential to realign corporate activity and market economies with human benefit. The present state of disruption in the economy is a key moment: with disruption comes the opportunity for change.
Corporate Law Or The Law Of Business?: Stakeholders And Corporate Governance At The End Of History, Adam Winkler
Corporate Law Or The Law Of Business?: Stakeholders And Corporate Governance At The End Of History, Adam Winkler
Law and Contemporary Problems
Surely, corporate managers themselves, who must operate within the broader law of business, are aware of the legally imposed duties to protect workders, consumers, and larger communities. Perhaps it is time corporate lawyers caught up to this reality.
Unsealing Settlements: Recent Efforts To Expose Settlement Agreements That Conceal Public Hazards, Elizabeth E. Spainhour
Unsealing Settlements: Recent Efforts To Expose Settlement Agreements That Conceal Public Hazards, Elizabeth E. Spainhour
North Carolina Law Review
No abstract provided.
Revisiting The Role Of The Future In Accounting Reform, Lawrence A. Cunningham
Revisiting The Role Of The Future In Accounting Reform, Lawrence A. Cunningham
ExpressO
Overlooked in accounting-reform debate emanating from recent financial reporting scandals is the role of forward-looking disclosure inaugurated in the late 1970s and expanded throughout the 1980s and 1990s. Debate centered on whether accounting concepts developed during this period were too rule-bound. An SEC study largely resolved this debate by characterizing US GAAP as a mix of rules and principles embedded in an objectives-based accounting system. The SEC expressed a slight preference for principles over rules in future accounting standard-setting. Some see this resolution as transformative. This Article considers how it may disguise a false dichotomy likely providing false catharsis. Underappreciated …
Exceptions, Lawrence Raful
Thinking Like A Deal Lawyer, Tina L. Stark
Thinking Like A Deal Lawyer, Tina L. Stark
Journal of Legal Education
No abstract provided.
Corporation Accountability: Achieving Internal Self-Governance Through Sustainability Reports, Sonia Gioseffi
Corporation Accountability: Achieving Internal Self-Governance Through Sustainability Reports, Sonia Gioseffi
Cornell Journal of Law and Public Policy
No abstract provided.
The Dark Side Of Derivatives: A Book Note On Infectious Greed: How Deceit And Risk Corrupted The Financial Markets By Frank Partnoy, Monica S. Tew
The Dark Side Of Derivatives: A Book Note On Infectious Greed: How Deceit And Risk Corrupted The Financial Markets By Frank Partnoy, Monica S. Tew
North Carolina Banking Institute
No abstract provided.
The Securities And Exchange Commission Goes Abroad To Regulate Corporate Governance, Roberta S. Karmel
The Securities And Exchange Commission Goes Abroad To Regulate Corporate Governance, Roberta S. Karmel
Faculty Scholarship
No abstract provided.
The Securities And Exchange Commission Goes Abroad To Regulate Corporate Governance, Roberta S. Karmel
The Securities And Exchange Commission Goes Abroad To Regulate Corporate Governance, Roberta S. Karmel
Faculty Scholarship
No abstract provided.
A New Product For The Corporation Law Market: Audit Committee Certifications, Lawrence A. Cunningham
A New Product For The Corporation Law Market: Audit Committee Certifications, Lawrence A. Cunningham
ExpressO
In the swirling corporate governance reforms led by SOX, the SEC, SROs and PCAOB, Delaware and other states are playing minor roles at best. State absence creates a missing arc in the evolving US corporate governance circle. The circle is drawn as follows: state corporation law charges boards of directors with managing corporations and authorizes board committees; SOX charges audit committees with tasks, including supervising external auditors; SROs require audit committee characteristics like independence and compel disclosure; PCAOB requires external auditors to evaluate audit committee effectiveness. This last step could close the circle except that auditors performing this evaluation generate …
Lawyers In The Moral Maze , Mark A. Sargent
Lawyers In The Moral Maze , Mark A. Sargent
Working Paper Series
This article overviews the various forms of lawyer complicity in illegal or immoral behavior by corporate managers in the corporate scandals of the last three years, but focuses primarily on the question of why lawyers so often seemed willing to engage in or ignore behavior that presumably violated their own personal moral codes (whether religious or secular) as well as their professional role morality. The article draws on Robert Jackall's Moral Mazes (1988) for an answer derived from the sociology of corporate bureaucracies. Jackall's case studies of corporate managers found that managers adhered to the moral "rules-in-use" developed in their …
Pslra, Slusa, And Variable Annuities: Overlooked Side Effects Of A Potent Legislative Medicine, Michael J. Borden
Pslra, Slusa, And Variable Annuities: Overlooked Side Effects Of A Potent Legislative Medicine, Michael J. Borden
Mercer Law Review
This Article highlights a harmful and far-reaching unintended consequence of two major pieces of securities litigation reform legislation1 that were passed as part of the Republican party's Contract with America in the mid-1990s. These reforms were justified, in part, on the grounds that they would benefit investors by improving disclosure of financial information by corporations. However, for many aggrieved investors, the effect of the legislation was just the opposite. Because of inadequate and misleading disclosures made by life insurance companies and their registered representatives, consumers were induced to purchase inappropriate investments carrying excessive fees that reduced the value of their …
Labor / Chapter 484: The Strongest Whistleblower Protection Law In The Nation - Did We Need It, And Can We Really Afford It?, Joshua L. Baker
Labor / Chapter 484: The Strongest Whistleblower Protection Law In The Nation - Did We Need It, And Can We Really Afford It?, Joshua L. Baker
McGeorge Law Review
No abstract provided.