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Articles 31 - 59 of 59
Full-Text Articles in Entire DC Network
Auditor Industry Specialization And Fraudulent Financial Reporting; Discussant’S Response: “Auditor Industry Specialization And Fraudulent Financial Reporting”, Joseph V. Carcello, Albert L. Nagy, Audrey A. Gramling
Auditor Industry Specialization And Fraudulent Financial Reporting; Discussant’S Response: “Auditor Industry Specialization And Fraudulent Financial Reporting”, Joseph V. Carcello, Albert L. Nagy, Audrey A. Gramling
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
The Sarbanes-Oxley Act: Accounting For Corporate Corruption?, Ethan G. Zelizer
The Sarbanes-Oxley Act: Accounting For Corporate Corruption?, Ethan G. Zelizer
Loyola Consumer Law Review
No abstract provided.
Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed
Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed
Accounting Faculty Publications
The empirical audit committee literature is both diverse and expansive, with rapid growth in recent years based on increased concerns about corporate governance and the quality of financial reporting. Our objective in this paper is to synthesize empirical literature on audit committee effectiveness to guide future thinking and research on audit committees. To organize our review, we focus on four components that we believe contribute to audit committee effectiveness (ACE) - audit committee composition, authority, resources, and diligence.
Securities Regulation: Protecting Auditor Independence From Non-Audit Services - An Evolving Standard, Mark Allan Worden
Securities Regulation: Protecting Auditor Independence From Non-Audit Services - An Evolving Standard, Mark Allan Worden
Oklahoma Law Review
No abstract provided.
Access And Aggregation: Public Records, Privacy And The Constitution, Daniel J. Solove
Access And Aggregation: Public Records, Privacy And The Constitution, Daniel J. Solove
Minnesota Law Review, Vols. 1-106:1 (1917-2021)
No abstract provided.
Defrauding The Public Interest: A Critical Examination Of Reengineered Audit Processes And The Likelihood Of Detecting Fraud, Charles P. Cullinan, Steve G. Sutton
Defrauding The Public Interest: A Critical Examination Of Reengineered Audit Processes And The Likelihood Of Detecting Fraud, Charles P. Cullinan, Steve G. Sutton
Accounting Department Faculty Journal Articles
In the past few years, most of the major international public accounting firms have reengineered their audit processes to improve the cost effectiveness of completing an audit and to focus on value-added services for clients. The reengineered audit processes generally focus on a client’s business processes and the information systems used by the client to generate financial information. In essence, the new audit approaches deemphasize direct testing of the underlying transactions and account balances. Such an approach emphasizes analytical procedures as the main source of substantive evidence. During this same time period, however, the profession (through the AICPA) explicitly acknowledged …
Trade Secret Theft & Employer Vicarious Liability In Hagen V. Burmeister & Associates, Inc, Tanya J. Dobash
Trade Secret Theft & Employer Vicarious Liability In Hagen V. Burmeister & Associates, Inc, Tanya J. Dobash
William Mitchell Law Review
No abstract provided.
Is Silence Golden When It Comes To Auditing?, 36 J. Marshall L. Rev. 57 (2002), Darin Bartholomew
Is Silence Golden When It Comes To Auditing?, 36 J. Marshall L. Rev. 57 (2002), Darin Bartholomew
UIC Law Review
No abstract provided.
Human Identification Theory And The Identity Theft Problem, Lynn M. Lopucki
Human Identification Theory And The Identity Theft Problem, Lynn M. Lopucki
UF Law Faculty Publications
This paper builds on the theory of human identification proposed by Professor Roger Clarke and uses the product as the basis for a proposed solution to the identity theft problem. The expanded theory holds that all human identification fits a single model. The identifior matches the characteristics of a person observed in a first observation with the characteristics of a person observed in a second observation to determine whether they are the same person. From the theory it follows that a characteristic used for identification in the credit reporting system, such as social security number, mother's maiden name and date …
Trusts, The Federal Sentencing Guidelines, And Lessons From Fiduciary Law, Lisa M. Fairfax
Trusts, The Federal Sentencing Guidelines, And Lessons From Fiduciary Law, Lisa M. Fairfax
Catholic University Law Review
No abstract provided.
The Investor Confidence Game, Lynn A. Stout
The Investor Confidence Game, Lynn A. Stout
Cornell Law Faculty Publications
Academic discussions of securities policy often assume that investors are hyperrational and distrustful actors who do not need the protections of the securities laws to avoid being defrauded. The time has come to recognize the limitations of this assumption and to consider as well the possibility and implications of investor trust. Experienced policymakers and businesspeople (and certainly experienced con artists) have long known that trust is a potent force in explaining and manipulating investor behavior. They are right. They are right to believe that investor confidence-meaning investor trust-is important to the market. They are right to think that trust has …
State Of Utah V. Michael Norton : Brief Of Appellee, Utah Court Of Appeals
State Of Utah V. Michael Norton : Brief Of Appellee, Utah Court Of Appeals
Utah Court of Appeals Briefs (1996–2006)
APPEAL FROM CONVICTIONS OF TWO COUNTS OF VIOLATION OF THE BAIL BOND RECOVERY ACT, CLASS A MISDEMEANORS, IN VIOLATION OF UTAH CODE ANN. § 53-11-107 & § 53-11-124, AND FROM CONVICTIONS OF TWO COUNTS OF UNLAWFUL DETENTION, CLASS B MISDEMEANORS, IN VIOLATION OF UTAH CODE ANN. § 76-5-304, AND FROM CONVICTION OF ASSAULT, A CLASS B MISDEMEANOR, IN VIOLATION OF UTAH CODE ANN. § 76-5-102, IN THE FIRST DISTRICT COURT IN AND FOR CACHE COUNTY, STATE OF UTAH, THE HONORABLE CLINT S. JUDKINS, PRESIDING.
Cdic: 2002 Annual Report, Taiwan: Central Deposit Insurance Corporation
Cdic: 2002 Annual Report, Taiwan: Central Deposit Insurance Corporation
Documents
No abstract provided.
Searching For Wayward Dollars: Money Laundering Or Tax Evasion—Which Dollars Are We Really After?, Margaret E. Beare
Searching For Wayward Dollars: Money Laundering Or Tax Evasion—Which Dollars Are We Really After?, Margaret E. Beare
Articles & Book Chapters
No abstract provided.
New Accounting Culture: — Address By Barry C. Melancon President And Ceo, The American Institute Of Cpas September 4, 2002 Yale Club - New York City, Barry C. Melancon
New Accounting Culture: — Address By Barry C. Melancon President And Ceo, The American Institute Of Cpas September 4, 2002 Yale Club - New York City, Barry C. Melancon
Guides, Handbooks and Manuals
No abstract provided.
Nine Steps To Reduce Financial Statement Fraud, American Institute Of Certified Public Accountants. Board Of Directors
Nine Steps To Reduce Financial Statement Fraud, American Institute Of Certified Public Accountants. Board Of Directors
Guides, Handbooks and Manuals
No abstract provided.
Sharing Accounting's Burden: Business Lawyers In Enron's Dark Shadows, Lawrence A. Cunningham
Sharing Accounting's Burden: Business Lawyers In Enron's Dark Shadows, Lawrence A. Cunningham
GW Law Faculty Publications & Other Works
A familiar pass-the-buck pas de deus in deal meetings occurs when the accountant says, after an impasse, "that's a legal problem" while the lawyer says "that's an accounting problem." The truth is, both are right; the trouble is, as Enron shows, prevailing professional cultures create a crack between law and accounting that resolute fraud artists exploit, not cultures that emphasize the intersection of law and accounting that should foil would-be fraudsters. As policymakers rush to respond to Enron, this perspective on law and accounting should be appreciated, as should Enron's place in soecity's parade of corporate debacles. At Enron's core …
If You Go Down The Internet Today - Deceptive Honeypots, Craig Valli, Suen Yek
If You Go Down The Internet Today - Deceptive Honeypots, Craig Valli, Suen Yek
Research outputs pre 2011
This is preliminary research into the effectiveness of deceptive defensive measures in particular honeypots that use deceit as a primary defensive and offensive mechanism. Initial research has been conducted using the Deception Tool Kit and its ability to fool commonly available network scanning tools such as Nessus and Nmap The preliminary research indicates that these deceptive tools have a place in modern network defence architecture.
Toward Abandoning Organized Professionalism, Thomas D. Morgan
Toward Abandoning Organized Professionalism, Thomas D. Morgan
Hofstra Law Review
No abstract provided.
What Needs Fixing?: "So Obvious, And So Easily Done", Burnele V. Powell
What Needs Fixing?: "So Obvious, And So Easily Done", Burnele V. Powell
Hofstra Law Review
No abstract provided.
Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed
Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed
Faculty Articles
The article describes the factors that contribute to audit committee effectiveness. An effective audit committee has qualified members with the authority and resources to protect stakeholder interests by ensuring reliable financial reporting, internal controls, and risk management through its diligent oversight efforts. The determinants of audit committee effectiveness includes the audit committee composition, authority, resources and diligence. The major U.S. stock exchanges require that audit committees be composed of at least three independent, financially literate directors. Team issues also are relevant when considering audit committee composition. The audit committee derives its authority from the full board of directors, federal law …
Enron's Legislative Aftermath: Some Reflections On The Deterrence Aspects Of The Sarbanes-Oxley Act Of 2002, Michael A. Perino
Enron's Legislative Aftermath: Some Reflections On The Deterrence Aspects Of The Sarbanes-Oxley Act Of 2002, Michael A. Perino
Faculty Publications
Since Enron's implosion, an astounding string of accounting scandals have stunned the securities markets. Global Crossing, WorldCom, Adelphia, and a host of other companies have seen plummeting share prices and SEC and criminal investigations. Congress's reaction has been equally stunning and surprisingly swift. It passed with near unanimity the Sarbanes-Oxley Act of 2002 (the "SOA" or the "Act"), and President Bush quickly signed it into law. The President billed the Act as one of the "the most far-reaching reforms of American business practices since the time of Franklin Delano Roosevelt." While the SOA is certainly lengthy, with eleven titles and …
Opportunities For Obtaining And Using Litigation Reserves And Disclosures, Matthew J. Barrett
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 …
Bombing Markets, Subverting The Rule Of Law: Enron, Financial Fraud, And September 11, 2001, Faith Stevelman
Bombing Markets, Subverting The Rule Of Law: Enron, Financial Fraud, And September 11, 2001, Faith Stevelman
Articles & Chapters
No abstract provided.
Status Report: The Recommendations Of The Panel On Audit Effectiveness, As Of February 15, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board. Panel On Audit Effectiveness
Status Report: The Recommendations Of The Panel On Audit Effectiveness, As Of February 15, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board. Panel On Audit Effectiveness
Association Sections, Divisions, Boards, Teams
No abstract provided.
Access And Aggregation: Privacy, Public Records, And The Constitution, Daniel J. Solove
Access And Aggregation: Privacy, Public Records, And The Constitution, Daniel J. Solove
GW Law Faculty Publications & Other Works
In this article, Professor Solove develops a theory to reconcile the tension between transparency and privacy in the context of public records. Federal and state governments maintain public records containing personal information spanning an individual's life from birth to death. The web of state and federal regulation that governs the accessibility of these records generally creates a default rule in open access to information. Solove contends that the ready availability of public records creates a significant problem for privacy because various bits of information when aggregated paint a detailed portrait of a person's life that Solove refers to as a …
The 9/11 "National Security" Cases: Three Principles Guiding Judges' Decision-Making, Raquel Aldana-Pindell
The 9/11 "National Security" Cases: Three Principles Guiding Judges' Decision-Making, Raquel Aldana-Pindell
McGeorge School of Law Scholarly Articles
No abstract provided.
The Beginning Of Herstory For Corporate Law, Kellye Y. Testy
The Beginning Of Herstory For Corporate Law, Kellye Y. Testy
Articles
In The Gender Implications of Corporate Governance Change, Janis Sarra presents what has until now seemed oxymoronic to many: a feminist economic analysis of corporate governance in the global marketplace. In so doing, she joins a growing chorus of corporate governance scholars who are seeking to advance an alternative vision to the neoclassical, shareholder-centered model that is not only dominant in the United States, but is also widely exported-even to nations that do not share similar institutional configurations that support such a model. This diverse group of scholars--whose approaches have been labeled variously as "progressive," "communitarian," and "socio-economic,"--do not …