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Notre Dame Law School

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Enron, Accounting, And Lawyers, Matthew J. Barrett Jul 2002

Enron, Accounting, And Lawyers, Matthew J. Barrett

Journal Articles

Enron's collapse painfully illustrates the importance of financial accounting to all lawyers. Accounting is often referred to as "the language of business." Virtually every lawyer represents businesses, their owners, or clients with adverse legal interests, such as creditors and customers. Especially after Enron, lawyers cannot competently represent clients if they do not grasp certain basic principles about accounting. This article lists the top ten accounting lessons that any lawyer could learn from the scandal. These lessons include the components of a complete set of financial statements, the choices inherent in generally accepted accounting principles, the distortions possible in pro forma …


Opportunities For Obtaining And Using Litigation Reserves And Disclosures, Matthew J. Barrett Jan 2002

Opportunities For Obtaining And Using Litigation Reserves And Disclosures, Matthew J. Barrett

Journal Articles

In late 1975, the accounting and legal professions reached an accord that led to three new professional standards: (1) a new financial accounting rule for contingencies, (2) an auditing standard addressing the requirement that an auditor obtain evidence about an audit client's contingent liabilities to determine whether the client has properly treated those items in its financial statements, and (3) the American Bar Association's Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information under that auditing standard. The Commentary that accompanied the Statement of Policy explicitly stated that the organized bar's expectation that communications between lawyers and auditors …


Role Of Lawyers In The Fight Against Money Laundering: Is A Reporting Requirement Appropriate, The;Legislative Reform, Katrina R. Abendano May 2001

Role Of Lawyers In The Fight Against Money Laundering: Is A Reporting Requirement Appropriate, The;Legislative Reform, Katrina R. Abendano

Journal of Legislation

No abstract provided.


Notre Dame Lawyer - Spring 2000, Notre Dame Law School Apr 2000

Notre Dame Lawyer - Spring 2000, Notre Dame Law School

Notre Dame Lawyer

Committed to the Common Good

Two Paths Toward Justice
Ann Claire Williams 75 J.D., '97 LL.D. and Charles Wilson 76,79 J.D.

Leading By Example - Gary Hall '96 J.D.

Honorable Kenneth F.Ripple - A Distinguished Teacher

Father Mike McCafferty Talent Show


Insider Abuse And Criminal Misconduct In Financial Institutions: A Crisis, Renae V. Stevens Jun 1999

Insider Abuse And Criminal Misconduct In Financial Institutions: A Crisis, Renae V. Stevens

Notre Dame Law Review

No abstract provided.


In Defense Of Sausage Reform: Legislative Changes To Civil Rico, Geoffrey F. Aronow Jun 1999

In Defense Of Sausage Reform: Legislative Changes To Civil Rico, Geoffrey F. Aronow

Notre Dame Law Review

No abstract provided.


Notre Dame Lawyer - Fall/Winter 1998, Notre Dame Law School Jan 1998

Notre Dame Lawyer - Fall/Winter 1998, Notre Dame Law School

Notre Dame Lawyer

A Different Kind of Ethics-Lawyers as Healers and Peacemakers

Practical Ethics
The Ethics of the Death Penalty
The Center for Civil and Human Rights-Ethics on a Global Scale
Legal Research and Ethics
Social Justice and Professional Responsibility
Clinical Ethics-Ethics in the Law-Office Setting
Encouraging a Higher Standard

Healing and Peacemaking: Alternative Methods of Dispute Resolution

After Hours: With My Dad by Deborah Bauer