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Articles 1 - 21 of 21
Full-Text Articles in Entire DC Network
A Note On Distributions Of True Versus Fabricated Data, Theodore P. Hill
A Note On Distributions Of True Versus Fabricated Data, Theodore P. Hill
Research Scholars in Residence
New empirical evidence and statistical derivations of Benford’s Law have led to successful goodness-of fit tests to detect fraud in accounting data. Several recent case studies support the hypothesis that fabricated data does not conform to expected true digital frequencies.
A Breach In Tort's Clothing: Pleading Cargo Claims To Gain Lien Priority, James M. Maloney
A Breach In Tort's Clothing: Pleading Cargo Claims To Gain Lien Priority, James M. Maloney
Journal of Maritime Law and Commerce
No abstract provided.
Crimes In The Internet And How They Influence The Law, Rimal Kawtar Slaoui-Hamda
Crimes In The Internet And How They Influence The Law, Rimal Kawtar Slaoui-Hamda
Graduate Student Dissertations, Theses, Capstones, and Portfolios
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09-03-96 (The Liberty Champion, Volume 14, Issue 2)
09-03-96 (The Liberty Champion, Volume 14, Issue 2)
1996 -- 1997
No abstract provided.
Developments In Disclosure: Special Problems In Public Offerings - Forward-Looking Information, Including The Private Securities Litigation Reform Act Of 1995, Herbert S. Wander, Jonathan I. Cope, Jonathan Dariyanani
Developments In Disclosure: Special Problems In Public Offerings - Forward-Looking Information, Including The Private Securities Litigation Reform Act Of 1995, Herbert S. Wander, Jonathan I. Cope, Jonathan Dariyanani
San Diego Law Review
This Article examines recent developments in disclosure with regard to public offerings and disclosures to trading markets. It analyzes current practices involving analysts, T + 3, the "bespeaks caution" doctrine, and the use of forward-looking information, including the Private Securities Litigation Reform Act of 1995 (PSLRA). The author concludes that securities litigation is likely to be reduced by the PSLRA.
Promises Made, Promises Kept: The Practical Implications Of The Private Securities Litigation Reform Act Of 1995, Harvey L. Pitt, Karl A. Groskaufmanis, David B. Hardison, Dixie L. Johnson
Promises Made, Promises Kept: The Practical Implications Of The Private Securities Litigation Reform Act Of 1995, Harvey L. Pitt, Karl A. Groskaufmanis, David B. Hardison, Dixie L. Johnson
San Diego Law Review
This Article suggests approaches that can be taken in addressing the pragmatic concerns of companies with regard to the Private Securities Litigation Reform Act of 1995. These concerns include what form companies' disclosures should take in order to secure the protection of the safe harbor. They also include a need for concrete guidance on the day-to-day response to obligations that are newly required by this statute. Individual directors of companies have no blueprint as to how their boards should respond to this new legislation. This Article provides practical approaches for directors.
Run Time Security Evaluation For Distributed Applications, Cristina Serban, Bruce M. Mcmillin
Run Time Security Evaluation For Distributed Applications, Cristina Serban, Bruce M. Mcmillin
Computer Science Technical Reports
Formal security specifications for a distributed application can be checked for compliance at run-time, during the execution of the application. We propose the RunTime Security Evaluation (RTSE) method which makes use of executable security assertions, histories/traces of events, and operational evaluation in the distributed environment to ensure the security specifications regarding the confidentiality and integrity requirements for the application are fulfilled at run-time. A model problem is used to aid in developing the security requirements formally, and assessment of the RTSE method is given based on the results obtained for the implementation of the model problem. The elements necessary for …
A Harmful Guarantee? The 1983 Israel Bank Shares Crisis Revisited, Asher A. Blass, Richard S. Grossman
A Harmful Guarantee? The 1983 Israel Bank Shares Crisis Revisited, Asher A. Blass, Richard S. Grossman
Documents
No abstract provided.
Consumer Protection For Latinos: Overcoming Language Fraud And English-Only In The Marketplace , Steven W. Bender
Consumer Protection For Latinos: Overcoming Language Fraud And English-Only In The Marketplace , Steven W. Bender
American University Law Review
No abstract provided.
Grand Valley Forum, Volume 020, Number 25, January 29, 1996, Grand Valley State University
Grand Valley Forum, Volume 020, Number 25, January 29, 1996, Grand Valley State University
1995-1996, Volume 20
Grand Valley Forum is Grand Valley State's faculty and staff newsletter, published from 1976 to the present.
American Bar Association Section Of International Law And Practice Standing Committee On World Order Under Law Reports To The House Of Delegates - World Health Organization, Jay M. Vogelson
The International Lawyer
No abstract provided.
Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson
Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson
Accounting Historians Journal
In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud …
Emerging Capital Markets: Proposals And Recommendations For Implementation, Marc I. Steinberg
Emerging Capital Markets: Proposals And Recommendations For Implementation, Marc I. Steinberg
The International Lawyer
No abstract provided.
Jurisdiction In Cyberspace, Henry H. Perritt Jr.
Jurisdiction In Cyberspace, Henry H. Perritt Jr.
Villanova Law Review (1956 - )
No abstract provided.
Accommodating Religion At Work: A Principled Approach To Title Vii And Religious Freedom, Steven D. Jamar
Accommodating Religion At Work: A Principled Approach To Title Vii And Religious Freedom, Steven D. Jamar
NYLS Law Review
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
The Liability Of Corporate Officials To Their Outside Auditor For Financial Statement Fraud, Michael R. Young
The Liability Of Corporate Officials To Their Outside Auditor For Financial Statement Fraud, Michael R. Young
Fordham Law Review
No abstract provided.
Consumer Protection For Latinos: Overcoming Language Fraud And English Only In The Marketplace, Steven W. Bender
Consumer Protection For Latinos: Overcoming Language Fraud And English Only In The Marketplace, Steven W. Bender
Faculty Articles
Non-English-speaking consumers deserve the same protection as other consumers, and thus, this article advocates guarantees for their ability to strike informed bargains. To safeguard consumers most vulnerable to unfair and deceptive trade practices, this article contemplates a comprehensive strategy of reform that involves the legislatures, administrative agencies, and courts, as well as nonprofit organizations that advocate for language minorities and merchants themselves. Part I examines the growth in numbers of monolingual Latino/a consumers and documents their experience in the American marketplace. Part I also explores the shortcomings of existing remedies under the common law and consumer protection regulation when applied …
The Importance Of Being Honset - Lessons From An Era Of Large-Scale Financial Fraud, Anita Ramasastry, Thomas C. Baxter
The Importance Of Being Honset - Lessons From An Era Of Large-Scale Financial Fraud, Anita Ramasastry, Thomas C. Baxter
Articles
In recent years, we have seen a series of staggering losses sustained by large multinational banking organizations. The Daiwa Bank ("Daiwa"), Barings Bank ("Barings") and the Bank of Credit and Commerce International ("BCCI") are three prominent examples. Each of these institutions suffered losses in excess of $1 billion through unauthorized, fraudulent or unlawful conduct by management. In each of these institutions, there existed a key bank official who broke through what might be considered a billion dollar barrier. At Daiwa Bank's New York Branch, there was Toshihbe Iguchi, its Senior Vice President and bond trader. Barings Bank had Nick Leeson, …
The Client Fraud Problem A Justinian Quartet, Geoffrey C. Hazard, Jr.
The Client Fraud Problem A Justinian Quartet, Geoffrey C. Hazard, Jr.
Faculty Scholarship
No abstract provided.