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2001

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Choice And Boundary Problems In Logerquist, Hummert, And Kumho Tire, David H. Kaye Jan 2001

Choice And Boundary Problems In Logerquist, Hummert, And Kumho Tire, David H. Kaye

Faculty Scholarship

This article, part of a symposium on the opinion of the Arizona Supreme Court in Logerquist v. McVey, questions that court’s rationales for refusing to apply heightened scrutiny to psychiatric testimony about the retrieval of repressed memories. It also challenges the court’s use of a “personal observations” exception to the heightened scrutiny standard of Frye v. United States. It proposes that a better solution to problems of scientific and expert evidence would be to adopt a sliding scale that attends to the use to which the evidence is put and the degree to which it has been shown to be …


Change Of Control Board: Federal Preemption Of The Law Governing A Target's Directors, Samuel C. Thompson Jr. Jan 2001

Change Of Control Board: Federal Preemption Of The Law Governing A Target's Directors, Samuel C. Thompson Jr.

Faculty Scholarship

This article sets out a proposed federal uniform standard governing the actions by the board of directors of a publicly held corporation that is the target of a change of control transaction. This proposal would apply in each of the following four merger and acquisition transactions: (1) the acquisition of a target in an arm's-length negotiated merger or acquisition; (2) the acquisition of a target in a management buyout; (3) the proposed acquisition of a target in a hostile tender offer; and (4) the acquisition by a target's controlling shareholder of the minority interests in such target in a freezeout …


Aicpa Professional Standards: Code Of Professional Conduct And Bylaws As Of June 1, 2001, American Institute Of Certified Public Accountants Jan 2001

Aicpa Professional Standards: Code Of Professional Conduct And Bylaws As Of June 1, 2001, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2001

Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Number 3 of 4 volumes. Includes letters from 80 respondents.


Aicpa Audit And Accounting Guide: Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2001, American Institute Of Certified Public Accountants. Financial Institution Guide Combination Task Force Jan 2001

Aicpa Audit And Accounting Guide: Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2001, American Institute Of Certified Public Accountants. Financial Institution Guide Combination Task Force

Exposure Drafts, Comment Letters, and Statements of Position

(This copy is missing Appendices A and B.) This American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide has been prepared to assist financial institutions in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent accountants in reporting on financial statements (and, as discussed in appendix B, other written management assertions) of those entities. Chapters of the Guide are generally organized by financial statement line item into four sections: a. An Introduction that describes the general transactions and risks associated with the audit area. (The introduction does not address all possible transactions …


Webtrust Program : Availability Principle And Criteria, Version 3.0, January 1, 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2001

Webtrust Program : Availability Principle And Criteria, Version 3.0, January 1, 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2001

Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2001

Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Number 2 of 4 volumes. Includes letters from 111 respondents.


Proposed Statement On Responsibilities For Litigation Services No. 1;Statement On Responsibilities For Litigation Services No. 1; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Dec. 1, American Institute Of Certified Public Accountants. Statement On Responsibilities Task Force. Litigation And Dispute Resolution Services Subcommittee Jan 2001

Proposed Statement On Responsibilities For Litigation Services No. 1;Statement On Responsibilities For Litigation Services No. 1; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Dec. 1, American Institute Of Certified Public Accountants. Statement On Responsibilities Task Force. Litigation And Dispute Resolution Services Subcommittee

Exposure Drafts, Comment Letters, and Statements of Position

The exposure draft sets forth the responsibilities of a litigation services practitioner in a litigation services engagement. The purpose of this exposure draft is to solicit comments from CPAs who provide litigation services and other interested parties. The proposed SOR provides guidance on the application of the Statement on Standards for Consulting Services for a CPA providing litigation service consulting. The exposure draft accomplishes the following: 1. Incorporates into the SOR selected provisions of Special Reports that have been issued previously by the AICPA. 2. Provides guidance as to the application of consulting standards in a litigation services engagement. 3. …


Using Our Words To Let In The World: A Tribute To Peter Cicchino And The Art Of Speaking Out, Julia Gordon Jan 2001

Using Our Words To Let In The World: A Tribute To Peter Cicchino And The Art Of Speaking Out, Julia Gordon

American University Journal of Gender, Social Policy & the Law

No abstract provided.


Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2001, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2001

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2001, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.


Statement On Standards For Continuing Professional Education (Cpe) Programs, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy Jan 2001

Statement On Standards For Continuing Professional Education (Cpe) Programs, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

AICPA Professional Standards

No abstract provided.


Webtrust Program : Confidentiality Principle And Criteria, Version 3.0, June 15, 2001; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 15, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2001

Webtrust Program : Confidentiality Principle And Criteria, Version 3.0, June 15, 2001; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 15, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Subtracting Race From The "Reasonable Calculus": An End To Racial Profiling? United States V. Montero-Camargo 208 F.3d 1122 (9th Cir. 2000) Cert. Denied Sub Nom, Elisabeth R. Calcaterra, Natalie G. Mitchell Jan 2001

Subtracting Race From The "Reasonable Calculus": An End To Racial Profiling? United States V. Montero-Camargo 208 F.3d 1122 (9th Cir. 2000) Cert. Denied Sub Nom, Elisabeth R. Calcaterra, Natalie G. Mitchell

Michigan Journal of Race and Law

This Case Note presents the facts of Montero-Camargo, describes the decision of the Ninth Circuit Court in historical context, and analyzes the effect of the Court's holding. The Case Note argues that while the Ninth Circuit's decision to prohibit the use of race as a factor in determining the reasonableness calculus in traffic stops is progressive in spirit, implementing the decision will be difficult. Thus far, mechanisms designed to limit officers' use of race in traffic stops have been ineffective and have left victims with little recourse, resulting in a disproportionate number of innocent African American and Latino drivers …


Striking A Sincere Balance: A Reasonable Black Person Standard For "Location Plus Evasion" Terry Stops, Mia Carpiniello Jan 2001

Striking A Sincere Balance: A Reasonable Black Person Standard For "Location Plus Evasion" Terry Stops, Mia Carpiniello

Michigan Journal of Race and Law

Randall Susskind originally proposed the "reasonable African American standard” for Terry stops as a way to minimize racial disparities in Fourth Amendment jurisprudence. This paper will expand upon Susskind's suggested standard within the specific context of "location plus evasion" stops, in which suspects are stopped upon flight in a high-crime neighborhood. Part one will present the reasonable Black person standard in the context of Illinois v. Wardlow, a recent "location plus evasion case." Part one will then show how this alternative standard better accounts for Wardlow's "raced" decision to flee, the police officers' "raced" decision to stop him, and …


Auto Dealership Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

Auto Dealership Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Banks, Credit Unions, And Other Lenders And Depository Institutions Industry Developments - 2001-02; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

Banks, Credit Unions, And Other Lenders And Depository Institutions Industry Developments - 2001-02; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Organizations Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

Not-For-Profit Organizations Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Real Estate Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

Real Estate Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Retail Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

Retail Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2001

Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 2001

Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 2001

Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Leslye Givarz Jan 2001

Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Leslye Givarz

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2001

Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governmental Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2001

State And Local Governmental Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Compilation And Review Alert - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2001

Compilation And Review Alert - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2001

Health Care Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Securities Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2001

Securities Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa/Cica Webtrust Program : Business Practices/Transaction Integrity Principle And Criteria, January 1, 2001, Version 3.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2001

Aicpa/Cica Webtrust Program : Business Practices/Transaction Integrity Principle And Criteria, January 1, 2001, Version 3.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.