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The Irrational Auditor And Irrational Liability, Adam C. Pritchard

Law & Economics Working Papers Archive: 2003-2009

This essay argues that less liability for auditors in certain areas might encourage more accurate and useful financial statements, or at least equally accurate statements at a lower cost. Audit quality is promoted by three incentives: reputation, regulation, and litigation. When we take reputation and regulation into account, exposing auditors to potentially massive liability may undermine the effectiveness of reputation and regulation, thereby diminishing integrity of audited financial statements. The relation of litigation to the other incentives that promote audit quality has become more important in light of the sea change that occurred in the regulation of the auditing profession …

Faculty, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

New faculty add to Law School expertise; West turns scholar's spotlight on Japanese law; Faculty members' new books; On Robert Harris; Building on...The Campaign for the University of Michigan Law School: Looking at legal education.

A Legacy Of Service, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

Today's Law School inherits and continues a legacy of service that began with the School's charter leaders; In the wake of Hurricane Katrina the Law School community reaches out; Faculty members in the public arena; Gross: Correcting the past; Niehoff: Speaking out; Barr: We have a duty to advance the public good; Joseph Vining: On grand jury service; MaryAnn Sarosi, '87, the Law School's dirctor of public service on a multi-faceted commitment; A wealth of opportunities to support public service at the Law School; Two clinics - two new initiatives; Law School Debt Management/Loan Forgiveness Program; Student-run programs in the …

Vol. 56, No. 1, August 29, 2005, University Of Michigan Law School

Res Gestae

•Career Services Dispels Seven Myths of Early Interview Week •How to Succeed at OCI Without Really Trying •Top Ten Reasons to Say "Yes!" When a 3L Asks You Out •Learn How to Find a Firm Job and Be Happy •The OCI Drinking Game! •Frequently Answered Questions at OCI •Crossword

Representing Children: A New National Standard, Donald N. Duquette

Law Quadrangle (formerly Law Quad Notes)

The following essay is adapted from Child Welfare Law and Practice: Representing Children, Parents, and State Agencies in Abise, Neglect, and Dependency Cases, published this summer by Bradford Publishing Company (1743 Wazee Street, Denver, Colorado 80202; www.bradfordpublishing.com). It appears her with permissin of Bradford Publishing Company and the National Association of Counsel for Children (NACC).

This book is intended to serve as a resource for agency, parent, and children's attorneys who are preparing for the NACC [National Associaiton of Counsel for Children] child welfare law certification exam. Bit it is more than an exam study guide. The NACC believes that …

Vol. 55, No. 15, Preview Weekend 2005, University Of Michigan Law School

Res Gestae

•'Term of Arts' Transforms Hutchins Basement into Student Art Gallery •NALSA Wins Best Brief •An Apology to Our Readers •Campbell Finalists Prep for the Big Dance •Meet Your 2005 LSSS Candidates •Talking About Practice: Associate Dean McCormack Talks Clinics •Rosenbaum 'Stumbles' to M-Law •Butch Carpenter Photos •SFF Auction Photos •Grade Curves •Yeah, I Just Said That •Our of Retirement: The Eyes Have It •Inside the Unconstitutional Due Process of 'Desperate Housewives'

Vol. 55, No. 14, March 29, 2005, University Of Michigan Law School

Res Gestae

•Access Denied, Attention Granted? Students React to Restricted Laptop Use •NALSA Wins Best Brief •An Apology to Our Readers •Campbell Finalists Prep for the Big Dance •Meet Your 2005 LSSS Candidates •Talking About Practice: Associate Dean McCormack Talks Clinics •Rosenbaum 'Stumbles' to M-Law •Butch Carpenter Photos •SFF Auction Photos •Grade Curves •Yeah, I Just Said That •Our of Retirement: The Eyes Have It •Inside the Unconstitutional Due Process of 'Desperate Housewives'

Vol. 55, No. 9, January 25, 2005, University Of Michigan Law School

Res Gestae

MLK Lecturer Edwards Narrates Journey from Brown to Grutter •"C" You Later?: Grade System Under Review •Survive the 1L Public Service Job Search •US Attorneys Inspire Pride, Enthusiasm for Careers in Public Service •M-Law Musicians Should Get the Band Back Together •Mr. Wolverine to Emerge Jan. 28 •The Importance of Being Krier: Part One •Why Multiple Choice Questions Don't Belong on a Law School Exam •Hitting the Bar: How to Apply for That Test That You Take to be a Lawyer •Don't Believe the Hype: Office of Career Services Slays Job Myths •Please Send Help, I am Barely Alive in …

The Promotion Of Free-Trade Areas Viewed In Terms Of Most-Favored-Nation Treatment And "Imperial Preference", Sydney M. Cone Iii

Michigan Journal of International Law

This Article will first examine the relevant WTO provisions that permit free-trade agreements as exceptions to MFN treatment. It will then situate current U.S. policy in the context of the history and purpose of those provisions. Next, the discussion of history and purpose will take up a key debate in the original GATT negotiations, in which the United States championed MFN treatment, while European countries, in particular, Great Britain, sought to retain preferential trading arrangements-arrangements once associated with the rubric of "imperial preference." Against this background, the article will explore the question of whether current U.S. policy represents a reversion …

Briefs, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

• Law School welcomes new Office of Public Service director
• Judges: Road to the bench getting too political
• Noam Chomsky parses 'illegal', 'legitimate'
• Former Irish President and former UN High Commissioner for Human Rights Mary Robinson's delivery of the William W. Bishop Jr. Lecture in International Law is one of many components of an academic year that is rich in internationally oriented programs.
• U.S. Supreme Court Justice Antonin Scalia's visit to the Law School includes a public lecture, classroom teaching, discussions with faculty, and a question-answer session with Law School students.
• The harrowing tale of a young woman's struggle to escape …

University Of Michigan Law School Faculty, 2005-2006, University Of Michigan Law School

Miscellaneous Law School History & Publications

Biographies of the University of Michigan Law School faculty.

Closing The International Tax Gap, Joseph Guttentag, Reuven S. Avi-Yonah

Book Chapters

In July of 1999, the Justice Department entered into a plea bargain with one John M. Mathewson of San Antonio, Texas. Mr. Mathewson was accused of money laundering through the Guardian Bank and Trust Co. Ltd., a Cayman Islands bank. Mr. Mathewson was chairman and controlling shareholder of Guardian, and in that capacity had access to information on its depositors. In return for a reduced sentence, Mr. Mathewson turned over the names of the persons who had accounts at Guardian. The result was an eye-opener: The majority of the accounts were beneficially owned by U.S. citizens, and the reason they …

An Implied Warranty Of Freedom From Sexual Harassment: The Solution For Harassed Tenants Where The Fair Housing Act Has Failed, Theresa Keeley

University of Michigan Journal of Law Reform

Although sexual harassment in the workplace is recognized as a problem, sexual harassment in housing has largely been ignored. When confronting sexual harassment in housing, courts have borrowed standards for sexual harassment in the workplace. Criticism of this practice exists; however this Article examines the real source of the problem: bringing sexual harassment claims under the Fair Housing Act. Specifically, this Article shows how and why the Fair Housing Act fails to address the problem of sexual harassment in housing. To remedy this failure, this Article proposes an "implied warranty of freedom from sexual harassment" that both restores the tenant's …

Vol. 55, No. 7, November 9, 2004, University Of Michigan Law School

Res Gestae

•Election Provokes Passionate Responses •Editorial: School Should Save Students Seats •Career Services Grows, Gives 1L Job Advice •Take it Back on America Recycles Day •Orange Alert •On Barack Obama: The Colors and Layers of Blackness •All Things Considered: An Interview with Professor Primus •Seeing Red, Feeling Blue •On the Mortality of Minority Morality •Grade Curves •Halloween Party Photos •Date Auction Photos •Win or Lose, Happy or Sad, Home is Where You Make It •Ford's Freestyle is Not a Wack Jam •Why a Nation Divided?

Vol. 55, No. 5, October, 12, 2004, University Of Michigan Law School

Res Gestae

•New Director, New Direction: Sarosi Brings Both to M-Law •Editorial: Two Lists Should Solve Student Spam •Hard Day's Nights: MBA Alum Describes Show Business •Supreme Court Panel Forecasts More Reading for Con, Crim Law Students •40 Years in the Making: Professor Kahn Talks Tax, Teaching •The Good, the Bad and the LLC: Alums Show How to Distinguish Law Firms •In Their Own Words: Students Comment on the 2004 Presidential Candidates •'The World Needs President Bush' •Bush 'Faced With (an) Impossible Task' •Bush 'Crapped Out' In Iraq •'Think About Bush's Decisions Since 9/11' •Bush 'Practices What He Preaches' •Health Insurance: Do …

Faculty, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

• Law School welcomes five new faculty members
• Pritchard on Powell: One of the Top 10
• Primus wins Wright Teaching Award

Alumni, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

• John H. Pickering, '40: A Lifetime of Achievement in the Law
• A. Vincent Buzard, '67, named president-elect of New York State Bar Association
• Faegre & Benson honors Brian O'Neill, '74

Vol 55, No. 2, August 27, 2004, University Of Michigan Law School

Res Gestae

•Dean Precht Leaving M-Law: Reflections on Public Service •Course Schedules Could Use Greater Student Input •Caminker Provides Preview of New Year •A Look into the Past, Present and Future with Professor Whitman •On Campus Interviewing Tips from Those in the Know •Blue Football: Optimism with Cause •Ain't No Cure for the Summertime Blues When You're Crippled and Cite-Checking •The OCI Drinking Game! •Crossword

The Higher Calling: Regulation Of Lawyers Post-Enron, Keith R. Fisher

University of Michigan Journal of Law Reform

This Article discusses some of the inadequacies in the current ethical regulation of the legal system and proposes a new approach to crafting and contextualizing rules of legal ethics. The proliferation of specialties and subspecialties in law practice, together with the inadequacies of prevailing ethics regulation and the vagaries of ethics rules formulations from state to state have not served either the public or the legal profession well. Manipulation, motivated by politics and self-interest, of the ideology of the organized bar to adhere to ethical rules predicated on an antiquated and unrealistic model of a unified legal profession has likewise …

Justice In The Time Of Terror, Sharon L. Davies

Michigan Law Review

On my drive into work recently I found myself behind a Ford pickup truck and noticed its bumper sticker: "When the going gets tough, I get a machine gun." Not a doctor. Not a counselor or mediator. Not a shelter for cover. Not the wisdom of a favored advisor or a proven friend. But a machine gun. How odd, I thought, to prefer a weapon incapable of identifying with any precision, any careful thought, where the enemy of the wielder of it might actually be hidden. A weapon as apt to injure non-targets as targets. A weapon mindless of its …

Michigan Runs On The National Track, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

The Law School is hot. Graduates like you know how good this Law School is. So do growing numbers of those looking at the possibility of attending law school. We present a package of stories that reflect the Law School's growing attraction to strudents from throughout the United States and even the world, offers an insider's look at applicant selection, chats with students and graduates, and invites you to "a somewhat typical Wednesday" here.

Vol. 54, No. 11, March 23, 2004, University Of Michigan Law School

Res Gestae

•Judicial Nominations: Senator Carl Levin's Perspectives •Clerkship Applicants Seek Guidance During Process •Former Secretary of State Albright Forecasts 'Perfect Storm' for U.S. •ACLU General Counsel on Defending Unpopular Speech •Butch Carpenter Banquet Photos •SFF Auction Photos •Protesting Solomon is Part of a Larger Battle: A Response to Joe Brennan •Somebody Stop Me Before I Sell Out Again •Twenty Questions Two Times •Response to Joe Brennan's Letter on JAG Recruiting •Crossword

Vol. 54, No. 10, March 9, 2004, University Of Michigan Law School

Res Gestae

•From the Front Lines: Law Student Speaks of Life as Soldier in Iraq •Reproductive Rights Conference Huge Success •Calling Balls and Strikes, Moving Cases Along: State Judge Talks About His Job •Professor Gross Discusses Recent Developments in Death Penalty Debate •Professor Daria Roithmayr Brings Unconventional Style to Law School •Grade Curves •Open Letter to Faculty Hiring •Letter to the Editor: Response to OUTLAWS Letter on JAG Recruiting •'04 Dodge Durango: The Two-Ton Hot Rod •If You Think Law School Makes You Vomit, Try Working for a Living •Crossword

Legal Institutions And International Trade Flows, Daniel Berkowitz, Johannes Moenius, Katharina Pistor

Michigan Journal of International Law

Why do domestic legal institutions matter, and why can trading parties-in particular exporters of complex goods-not easily opt-out of their domestic legal institutions? The authors argue that domestic institutions remain important even in a globalized world, because they are the final option for enforcing a claim against a party in the event of a breach of contract. International contracts take place in the shadow of the parties' home institutions. Unless parties can negotiate a settlement, or the losing party voluntarily complies with a foreign court or arbitration ruling, the winning party must seek enforcement against the assets of the losing …

Judicial Dialogue For Legal Multiculturalism, Charles H. Koch Jr.

Michigan Journal of International Law

This Article asserts that judicial exchange rather than dominance has inherent advantages as a technique for evolving a global legal culture. For insight into the global task, the Article looks first at an internecine struggle within the continental system. For further background, it describes how the U.S. Supreme Court has accommodated deviations from the basic legal model in U.S. administrative law as well as other internal U.S. legal systems. The supranational tribunals in the European setting and U.S. Supreme Court have shown the capacity to engage in dialogues over diverse legal philosophies. These experiences demonstrate the advantages of a mix …

Stories About Miranda, George C. Thomas Iii

Michigan Law Review

It is no exaggeration to say that Yale Kamisar was present at the creation of Miranda v. Arizona. To be sure, the seeds of Miranda had been sown in earlier cases, particularly Escobedo v. Illinois, but Escobedo was a Sixth Amendment right to counsel case. Professor Kamisar first saw the potential for extending the theory of Escob edo to the Fifth Amendment right against compelled self-incrimination. Escob edo theorized that a healthy criminal justice system requires that the accused know their rights and are encouraged to exercise them. The Escobedo Court read history to teach that no system …

Main Street Multidisciplinary Practice Firms: Laboratories For The Future, Susan Poser

University of Michigan Journal of Law Reform

This Article examines the debate over multidisciplinary practice in the wake of the collapse of Enron and Arthur Andersen. Part I addresses the history of the scholarly debate about multidisciplinary practice in the United States. It discusses the focus on large multidisciplinary firms, feared threats to independent professional judgment, and the current rule concerning lawyers and multidisciplinary practice.

Part II examines the reasons for allowing multidisciplinary practice. The author argues that client demand, lawyer demand, and policy reasons all provide valid reasons for permitting "one-stop" shopping. Part I also discusses existing forms of multidisciplinary practice. The author argues that the …

Foreword: A Silk Purse?, John T. Noonan Jr.

Michigan Law Review

On March 2, 1801, President John Adams appointed forty-two persons to be justices of the peace in the District of Columbia. John Marshall, doubling as Secretary of State as well as Chief Justice, failed to deliver the commissions. Adams's term expired. James Madison, Marshall's successor as Secretary of State, withheld seventeen of the commissions. In 1802, William Marbury and three other appointees to this minor office brought mandamus against Madison in the Supreme Court. Madison was ordered to show cause why the writ should not issue. Congress abolished the June sitting of the Court. Only in 1803 was the case …

Briefs, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

A time to build' - Architect Renzo Piano shares Law School expansion concepts with U-M Regents; U.S. Supreme Court Justice Scalia to visit Law School as DeRoy Fellow

Faculty, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

Law School welcomes new faculty members; Ellsworth, Scott named distinguished university professors