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1992

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Institution
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Dealing With Anomalies, Confusion And Contradiction In Fraud On The Market Securities Class Actions, Andrew R. Simmonds, Kenneth A. Sagat, Joshua Ronen Jan 1992

Dealing With Anomalies, Confusion And Contradiction In Fraud On The Market Securities Class Actions, Andrew R. Simmonds, Kenneth A. Sagat, Joshua Ronen

Kentucky Law Journal

No abstract provided.


Justice Antonin Scalia And Criminal Justice Cases, Christopher E. Smith Jan 1992

Justice Antonin Scalia And Criminal Justice Cases, Christopher E. Smith

Kentucky Law Journal

No abstract provided.


Would I Lie To You? The Sixth Circuit Joins The "Exculpatory No" Controversy In United States V. Steele, Sandra L. Turner Jan 1992

Would I Lie To You? The Sixth Circuit Joins The "Exculpatory No" Controversy In United States V. Steele, Sandra L. Turner

Kentucky Law Journal

No abstract provided.


Arizona V. Fulminante: Where's The Harm In Harmless Error?, Kenneth R. Kenkel Jan 1992

Arizona V. Fulminante: Where's The Harm In Harmless Error?, Kenneth R. Kenkel

Kentucky Law Journal

No abstract provided.


Table Of Contents For Volume 81, Issue 2, Kentucky Law Journal Jan 1992

Table Of Contents For Volume 81, Issue 2, Kentucky Law Journal

Kentucky Law Journal

No abstract provided.


From "Shoeless" Joe Jackson To Ivan Boesky: A Sporting Response To Law And Economics Criticism Of The Regulation Of Insider Trading, Donald Arthur Winslow, Seth C. Anderson Jan 1992

From "Shoeless" Joe Jackson To Ivan Boesky: A Sporting Response To Law And Economics Criticism Of The Regulation Of Insider Trading, Donald Arthur Winslow, Seth C. Anderson

Kentucky Law Journal

No abstract provided.


Ex Post Facto In The Civil Context: Unbridled Punishment, Jane Harris Aiken Jan 1992

Ex Post Facto In The Civil Context: Unbridled Punishment, Jane Harris Aiken

Kentucky Law Journal

No abstract provided.


Civil Complicity: Using The Pinkerton Doctrine To Impose Vicarious Liability In Civil Rico Actions, Susan W. Brenner Jan 1992

Civil Complicity: Using The Pinkerton Doctrine To Impose Vicarious Liability In Civil Rico Actions, Susan W. Brenner

Kentucky Law Journal

No abstract provided.


Commonwealth V. Wasson: Invalidating Kentucky's Sodomy Statute, Thomas P. Lewis Jan 1992

Commonwealth V. Wasson: Invalidating Kentucky's Sodomy Statute, Thomas P. Lewis

Kentucky Law Journal

No abstract provided.


Part Of The Moving Stream: State Constitutional Law, Sodomy, And Beyond, Shirley A. Wiegand, Sara Farr Jan 1992

Part Of The Moving Stream: State Constitutional Law, Sodomy, And Beyond, Shirley A. Wiegand, Sara Farr

Kentucky Law Journal

No abstract provided.


Rule Of Men, John C. Roach Jan 1992

Rule Of Men, John C. Roach

Kentucky Law Journal

No abstract provided.


Construction Lending: The Mortgagee's Right To Inspect The Construction Project And Duty To Ensure Proper Disbursement Of Construction Loan Proceeds, Douglas C. Franck Jan 1992

Construction Lending: The Mortgagee's Right To Inspect The Construction Project And Duty To Ensure Proper Disbursement Of Construction Loan Proceeds, Douglas C. Franck

Kentucky Law Journal

No abstract provided.


Governance In The First-Century Christian Church In Rome: Was It Collegial?, Kenneth A. Strand Jan 1992

Governance In The First-Century Christian Church In Rome: Was It Collegial?, Kenneth A. Strand

Andrews University Seminary Studies (AUSS)

No abstract provided.


Some Missing Coregencies In Thiele's Chronology, Leslie Mcfall Jan 1992

Some Missing Coregencies In Thiele's Chronology, Leslie Mcfall

Andrews University Seminary Studies (AUSS)

No abstract provided.


The Early History Of God: Yahweh And The Other Deities In Ancient Israel [Review] / Mark S. Smith., A. Josef Greig Jan 1992

The Early History Of God: Yahweh And The Other Deities In Ancient Israel [Review] / Mark S. Smith., A. Josef Greig

Andrews University Seminary Studies (AUSS)

No abstract provided.


Peter And Paul In Relationship To The Episcopal Succession In The Church At Rome, Kenneth A. Strand Jan 1992

Peter And Paul In Relationship To The Episcopal Succession In The Church At Rome, Kenneth A. Strand

Andrews University Seminary Studies (AUSS)

No abstract provided.


The Promise Of Trinitarian Theology [Review] / Colin E. Gunton., Fernando L. Canale Jan 1992

The Promise Of Trinitarian Theology [Review] / Colin E. Gunton., Fernando L. Canale

Andrews University Seminary Studies (AUSS)

No abstract provided.


Divided Justice: A Commentary On The Nomination And Confirmation Of Justice Thomas, Michael J. Gerhardt Jan 1992

Divided Justice: A Commentary On The Nomination And Confirmation Of Justice Thomas, Michael J. Gerhardt

Faculty Publications

No abstract provided.


Questions And Answers On The Term Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements : February 10, 1992, Amendment To Aicpa Guide For Prospective Financial Statements; Statement Of Position 92-2;, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1992

Questions And Answers On The Term Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements : February 10, 1992, Amendment To Aicpa Guide For Prospective Financial Statements; Statement Of Position 92-2;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditing Insurance Entities' Loss Reserves : May 29, 1992 Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies; Statement Of Position 92-4;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Auditing Insurance Entities' Loss Reserves Task Force Jan 1992

Auditing Insurance Entities' Loss Reserves : May 29, 1992 Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies; Statement Of Position 92-4;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Auditing Insurance Entities' Loss Reserves Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1992

Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee Jan 1992

Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee

Exposure Drafts, Comment Letters, and Statements of Position

Although CPAs have provided personal financial planning services to clients for a long time, they now provide such services in a more structured way. Consequently, significant practice issues in personal financial planning are not covered by existing professional standards. In 1989, the Personal Financial Planning (PFP) Division undertook a project to provide guidance on the CPA's responsibilities in personal financial planning engagements. Its purpose was to promote consistency and quality in the performance of personal financial planning services. This proposed statement on responsibilities in personal financial planning practice (SRPFPP) is not intended to establish a separate code of conduct in …


Proposed Statement On Standards For Attestation Engagements : Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control;Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 20, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1992

Proposed Statement On Standards For Attestation Engagements : Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control;Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 20, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is considering the issuance of this proposed statement on standards for attestation engagements to provide guidance to practitioners who are engaged to examine and report on management's written assertion about the effectiveness of an entity's internal control structure over financial reporting. This proposed Statement provides guidance to assist the practitioner in: 1. Accepting an engagement. 3. Obtaining an understanding of the internal control structure. 4. Testing and evaluating the design effectiveness and the operating effectiveness of internal control structure policies and procedures. 5. Forming an opinion on management's assertion, using material weakness as the basis for …


Proposed Statement Of Position : Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities;Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 29, American Institute Of Certified Public Accountants. Student Financial Assistance Program Audit Task Force Jan 1992

Proposed Statement Of Position : Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities;Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 29, American Institute Of Certified Public Accountants. Student Financial Assistance Program Audit Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The U.S. Department of Education (ED) Audit Guide Audits of Student Financial Assistance Programs (ED Audit Guide) requires institutions that participate in its student financial assistance (SFA) programs to engage independent auditors to audit certain aspects of their participation in those programs. Among other reports, auditors who perform such audits are required to issue reports on (1) the participating institutions' compliance with laws and regulations specified in the ED Audit Guide, and (2) the internal control structure used by participating institutions in administering the student financial assistance programs. The ED Audit Guide requires an institution's auditor's reports on compliance and …


Proposed Statement Of Position : Rescission Of Accounting Principles Board Statements ;Rescission Of Accounting Principles Board Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jul. 20, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Proposed Statement Of Position : Rescission Of Accounting Principles Board Statements ;Rescission Of Accounting Principles Board Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jul. 20, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would formally rescind Accounting Principles Board (APB) Statements 1 through 4, which do not have standing as rules or standards required to be observed by members of the Institute by rule 203 of the Code of Professional Conduct and have been substantially superseded by subsequent pronouncements of the Financial Accounting Standards Board. THIS PROPOSED SOP WILL NOT AFFECT APB OPINIONS, WHICH ARE SEPARATE AND DISTINCT FROM APB STATEMENTS.


Comment Letters On Proposed Sop, Reporting On Required Supplementary Information Accompanying Compiled Or Review Financial Statements Of Common Interest Realty Associations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1992

Comment Letters On Proposed Sop, Reporting On Required Supplementary Information Accompanying Compiled Or Review Financial Statements Of Common Interest Realty Associations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters Received On The June 22, 1992, Exposure Draft, Reporting On Advertising Costs, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Comment Letters Received On The June 22, 1992, Exposure Draft, Reporting On Advertising Costs, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting Profession In France, Second Edition Revised; Professional Accounting In Foreign Country Series, Guy Barbier & Associes Jan 1992

Accounting Profession In France, Second Edition Revised; Professional Accounting In Foreign Country Series, Guy Barbier & Associes

Guides, Handbooks and Manuals

No abstract provided.


The Political Grammar Of Early Constitutional Law, H. Jefferson Powell Jan 1992

The Political Grammar Of Early Constitutional Law, H. Jefferson Powell

Faculty Scholarship

In this Article, Professor H. Jefferson Powell discusses the United States Constitution and the historical era during which it was written and adopted. He analyzes the Constitution not as a set of rules creating and organizing the federal government, but as a document that inspired political debate and the culture out of which our notions and understandings of constitutionalism grew. Professor Powell asserts that the "creation of a shared political and legal language" is perhaps one of the greatest achievements of founding-era Americans. Because deep political disagreement existed at the time, Professor Powell suggests that when we look to the …


The Supreme Court And The Fourteenth Amendment: The Unfulfilled Promise, Erwin Chemerinsky Jan 1992

The Supreme Court And The Fourteenth Amendment: The Unfulfilled Promise, Erwin Chemerinsky

Faculty Scholarship

No abstract provided.