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2003

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Panel Ii: Conflicts Of Interest In Sports, John D. Feerick, David Feher, Craig E. Fenech, Charles Grantham, Steven C. Krane, Nicole Coward Dec 2003

Panel Ii: Conflicts Of Interest In Sports, John D. Feerick, David Feher, Craig E. Fenech, Charles Grantham, Steven C. Krane, Nicole Coward

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.


Daily Eastern News: December 01, 2003, Eastern Illinois University Dec 2003

Daily Eastern News: December 01, 2003, Eastern Illinois University

December

No abstract provided.


Worldcom As An Example Of Creative Accounting And Subsequent Regulations Of The Accounting Industry, Lisa E. Tarras Nov 2003

Worldcom As An Example Of Creative Accounting And Subsequent Regulations Of The Accounting Industry, Lisa E. Tarras

USF St. Petersburg campus Honors Program Theses (Undergraduate)

The public has long viewed corporate America as ruthless pillagers in the name of profits. Today corporations are blamed for everything from eliminating mom and pop stores and the family farm to draining the environment in the process. Yet somehow no one, congressmen or minimum wage workers alike, were concerned enough to address this brewing epidemic. In the bull market of the 1990's, no one cared what corporations had to do to create profits, as long as those profits, and subsequent dividends and stock options financed their retirement funds. However, the corporate environment is much different today.


Ndls Update 11/2003-12/2003, Notre Dame Law School Nov 2003

Ndls Update 11/2003-12/2003, Notre Dame Law School

NDLS Update

No abstract provided.


Sec Enforcement Heuristics: An Empirical Inquiry, Randall Thomas, James D. Cox Nov 2003

Sec Enforcement Heuristics: An Empirical Inquiry, Randall Thomas, James D. Cox

Vanderbilt Law School Faculty Publications

This Article examines the overlap between SEC securities enforcement actions and private securities fraud class actions. We begin with an overview of data concerning all SEC enforcement actions from 1997 to 2002. We find that the volume of SEC enforcement proceedings is relatively modest. We next examine the scope of the recently enacted "Fair Fund" provision that authorizes the SEC to designate civil penalties it recovers from defendants to benefit defrauded private investors. We conclude that this provision offers only limited potential relief for private investors. We complete this Part of the Article with an analysis of the serious resource …


Some Thoughts On An Agenda For The Public Company Accounting Oversight Board, Elliott J. Weiss Nov 2003

Some Thoughts On An Agenda For The Public Company Accounting Oversight Board, Elliott J. Weiss

Duke Law Journal

No abstract provided.


Sec Enforcement Heuristics: An Empirical Inquiry, James D. Cox, Randall S. Thomas, Dana Kiku Nov 2003

Sec Enforcement Heuristics: An Empirical Inquiry, James D. Cox, Randall S. Thomas, Dana Kiku

Duke Law Journal

This Article examines the overlap between SEC securities enforcement actions and private securities fraud class actions. We begin with an overview of data concerning all SEC enforcement actions from 1997 to 2002. We find that the volume of SEC enforcement proceedings is relatively modest. We next examine the scope of the recently enacted "Fair Fund" provision that authorizes the SEC to designate civil penalties it recovers from defendants to benefit defrauded private investors. We conclude that this provision offers only limited potential relief for private investors. We complete this Part of the Article with an analysis of the serious resource …


Unfit To Serve: Permanently Barring People From Serving As Officers And Directors Of Publicly Traded Companies After The Sarbanes-Oxley Act, Philip F.S. Berg Nov 2003

Unfit To Serve: Permanently Barring People From Serving As Officers And Directors Of Publicly Traded Companies After The Sarbanes-Oxley Act, Philip F.S. Berg

Vanderbilt Law Review

On June 4, 2003, lifestyle guru Martha Stewart was indicted on multiple criminal and civil charges by the Securities and Exchange Commission (SEC or Commission). The charges, including obstruction of justice and civil insider trading, stemmed from Stewart's sale of ImClone stock shortly before the Food and Drug Administration rejected a drug produced by ImClone and sent the company's stock price tumbling. Although Stewart could face a number of serious penalties under her criminal indictment, the primary remedy sought by the SEC for her civil insider trading charges is rather uncommon-a bar from serving as a director of Martha Stewart …


Practicing Cpa, Vol. 27 No. 8, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Practicing Cpa, Vol. 27 No. 8, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Consultant, Volume 17, Number 3, October/November 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Cpa Consultant, Volume 17, Number 3, October/November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Lawyers In The Perfect Storm, Mark A. Sargent Oct 2003

Lawyers In The Perfect Storm, Mark A. Sargent

Working Paper Series

The multiple corporate collapses and scandals of recent years, for which "Enron" is a convenient shorthand, resulted from a perfect storm in which regulatory oversight, the law of fiduciary duty, gatekeepers, market discipline, and contractual incentives all failed to prevent gross self-dealing, conflicts of interest, and deception, or themselves produced perverse consequences. The story of this simultaneous failure of the structures in place since the New Deal and before, has received considerable attention in both the popular and scholarly literature, but is summarized here to provide a context for consideration of the contributions that lawyers made to the perfect storm. …


Organizational Preparation For Terrorist Attack, Alan Wallace, Vernon Harper Oct 2003

Organizational Preparation For Terrorist Attack, Alan Wallace, Vernon Harper

Mountain Plains Journal of Business and Technology

In the event of a terrorist attack causing mass casualties or nuclear, biological, or chemical contamination, emergency responders easily can be overwhelmed by demands for their services. Advance planning by organizations with the advice of emergency responders to safeguard people from becoming victims, to care for victims before emergency responders arrive, and to render assistance to emergency responders once they arrive is critical to mitigating damage.


Enemy At The Gate: Threats To Information Security, Michael E. Whitman Aug 2003

Enemy At The Gate: Threats To Information Security, Michael E. Whitman

Faculty Articles

A firm can build more effective security strategies by identifying and ranking the severity of potential threats to its IS efforts.


Changing Identities And Changing Laws: Possibilities For A Global Legal Culture, Russell Menyhart Jul 2003

Changing Identities And Changing Laws: Possibilities For A Global Legal Culture, Russell Menyhart

Indiana Journal of Global Legal Studies

No abstract provided.


Chairman Of U.S. Securities & Exchange Commission, William H. Donaldson Testimony Concerning Global Research Analyst Settlement Before The Senate Committee On Banking, Housing And Urban Affairs, William H. Donaldson May 2003

Chairman Of U.S. Securities & Exchange Commission, William H. Donaldson Testimony Concerning Global Research Analyst Settlement Before The Senate Committee On Banking, Housing And Urban Affairs, William H. Donaldson

Documents

No abstract provided.


Standing Up To Wall Street (And Congress), Richard W. Painter May 2003

Standing Up To Wall Street (And Congress), Richard W. Painter

Michigan Law Review

In 1992, Arthur Levitt co-chaired a fundraising dinner for William Clinton. The dinner raised $750,000 (p. 7). Clinton was elected President, and Levitt got the job he wanted: Chairman of the Securities and Exchange Commission. Levitt, a former Chairman of the American Stock Exchange and a connected Democrat, was well qualified for the job. His, however, became a pyrrhic victory when accountants, issuers, broker-dealers, and other special interests used their own political connections to frustrate just about everything he sought to do. Levitt tells the story of his struggle against these well-funded interests in Take on the Street. One of …


Spring Meeting Of Council, April 27-29, 2003, Volume 1, Jw Marriott, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa) Apr 2003

Spring Meeting Of Council, April 27-29, 2003, Volume 1, Jw Marriott, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Reconsidering The Importance Of Law In Japanese Corporate Governance: Evidence From The Daiwa Bank Shareholder Derivative Case, Bruce E. Aronson Apr 2003

Reconsidering The Importance Of Law In Japanese Corporate Governance: Evidence From The Daiwa Bank Shareholder Derivative Case, Bruce E. Aronson

Cornell International Law Journal

No abstract provided.


Common Sense And Civic Virtue: Institutional Investors, Responsible Ownership, And The Democratic Ideal, Marcy Murninghan Mar 2003

Common Sense And Civic Virtue: Institutional Investors, Responsible Ownership, And The Democratic Ideal, Marcy Murninghan

New England Journal of Public Policy

On matters of governance, the people’s good is the highest law, as Cicero said two millennia ago. Unfortunately, these days personal greed has trumped the people’s good, enflaming the current governance crisis affecting our public, nonprofit, and private spheres. The spate of corporate governance scandals over the past several years jeopardizes equity investments, harms beneficiaries, and weakens global capital markets. The remedy is not just more laws and regulation but revitalization of the system of corporate checks and balances that already exists. To get better corporate governance, corporate shareowners, especially institutional investors, need to assert their rights and responsibilities more …


Measures Adopted And Proposed By Mexico To Abate White Collar Crime, Luz Nunez Camacho Mar 2003

Measures Adopted And Proposed By Mexico To Abate White Collar Crime, Luz Nunez Camacho

United States - Mexico Law Journal (1993-2005)

No abstract provided.


The Setonian, January 16, 2003, Seton Hall University Jan 2003

The Setonian, January 16, 2003, Seton Hall University

2003

No abstract provided.


Using Neural Net Technology To Analyze Corporate Restructuring Announcements, Owen P. Hall Jr., Charles J. Mcpeak Jan 2003

Using Neural Net Technology To Analyze Corporate Restructuring Announcements, Owen P. Hall Jr., Charles J. Mcpeak

Journal of International Information Management

It is a rare day when the Wall Street Journal does not include an announcement that a company is taking a restructuring charge. Nowadays it is often assumed that this charge is being taken for the purpose of managing earnings. The problems associated with earnings management are not limited to Wall Street but can be found throughout the world's financial markets. Ongoing developments in artificial intelligence technology hold considerable promise for helping monitor and detect financial fraud and abuse. The objective of this paper is twofold: first, to illustrate how neural nets, a branch of artificial intelligence, can be used …


Corporate Governance In The Sultanate Of Oman, Ellen Kerrigan Dry Jan 2003

Corporate Governance In The Sultanate Of Oman, Ellen Kerrigan Dry

Richmond Journal of Global Law & Business

While the United States’ capital market has had its headline-grabbing scandals involving companies such as World Com and Entron, the capital markey in the Sultanate of Oman (Oman) has also experienced its share of corporate troubles affecting not onlt large Omani companies such as National Rice Mills SAOG and Oman National Investment Company Holdings SAOG, but also dozens of smaller companies, which have had to turn to the government to assistance.


Just In Crime: Guilding Economic Crime Reform After The Sarbanes-Oxley Act Of 2002, Mary Kreiner Ramirez Jan 2003

Just In Crime: Guilding Economic Crime Reform After The Sarbanes-Oxley Act Of 2002, Mary Kreiner Ramirez

Loyola University Chicago Law Journal

No abstract provided.


The Fall Of Enron And Its Implications On The Accounting Profession, Anthony Abdalnor Pishay Jan 2003

The Fall Of Enron And Its Implications On The Accounting Profession, Anthony Abdalnor Pishay

Theses Digitization Project

The collapse of Enron and its aftermath has put unprecedented focus on the accounting profession and its role in the self-regulatory system.


Religion And Topoi In The News: An Analysis Of The “Unsecular Media” Hypothesis, Rick Clifton Moore Jan 2003

Religion And Topoi In The News: An Analysis Of The “Unsecular Media” Hypothesis, Rick Clifton Moore

Communication Faculty Publications and Presentations

Mark Silk has proposed in Unsecular Media that journalists operate with a limited series of topoi and that these are borrowed from religion. Silk thus claims when journalists write about religion, they do so in a way that ultimately supports religious values. In this study, I apply topic analysis to recent news coverage of Jesse Jackson’s marital infidelity to determine the extent to which the topos of hypocrisy was employed and whether this employment supported or challenged a religious (as opposed to secular) worldview.


When Does Competition Improve Regulation?, Frank H. Easterbrook Jan 2003

When Does Competition Improve Regulation?, Frank H. Easterbrook

Articles

No abstract provided.


Aicpa Annual Report 2002-03 ; Cpas: Unchanging Values: Objectivity, Integrity, Competence, American Institute Of Certified Public Accountants Jan 2003

Aicpa Annual Report 2002-03 ; Cpas: Unchanging Values: Objectivity, Integrity, Competence, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Analysis And Design Of Intrusion Detection System Implementation / Chia Fook Keong, Fook Keong Chia Jan 2003

Analysis And Design Of Intrusion Detection System Implementation / Chia Fook Keong, Fook Keong Chia

Student Works (2000-2009)

Nowadays, firewall has been widely used to enforce network security policy in organizations. However, maintaining a good and up to date security policy is not an easy task. Furthermore, maintaining a firewall is even harder. A slip of mouse will let the hackers to drive through the firewall easily. Sometime, a badly configured firewall will engender a false sense of security. This can be worse than no firewall at all. As such, Intrusion Detection System (IDS) has been introduced as a second line of defense to protect an organization. IDS can be either host-based, network based or integrated. The functions …


Enron, Epistemology, And Accountability: Regulating In A Global Economy, Erica Beecher-Monas Jan 2003

Enron, Epistemology, And Accountability: Regulating In A Global Economy, Erica Beecher-Monas

Law Faculty Research Publications

No abstract provided.