Digital Commons Network^™

Revenue Recognition And Corporate Counsel, Manning Gilbert Warren Iii

SMU Law Review

No abstract provided.

Filling In The Gaap: Will The Sarbanes-Oxley Act Protect Investors From Corporate Malfeasance And Restore Confidence In The Securities Market, Andrew F. Kirkendall

SMU Law Review

No abstract provided.

The Cognitive Components Of Punishment, Jeffrey J. Rachlinski, Forest Jourden

Cornell Law Review

No abstract provided.

Back Matter

Seidman Business Review

No abstract provided.

Sec/Doj Parallel Proceedings: Contemplating The Propriety Of Recent Judicial Trends, Mark D. Hunter

Missouri Law Review

The Article examines the simultaneous civil investigation by the United States Securities and Exchange Commission (“SEC”) and criminal investigation by the Department of Justice (“DOJ”) through the United States Attorney’s Office regarding alleged violations of the federal securities laws. Part II of this Article introduces traditional authority, both statutory and case law, for the SEC and DOJ to conduct parallel proceedings. Part III briefly describes the SEC’s methods and procedures for gathering and sharing information with the DOJ. Part IV describes the rights and privileges afforded to suspects, while Part V describes the rights and privileges that suspects are not …

Corporate Governance Issues, Peter Peterson, John Foster, Jeffrey M. Colon, William Treanor

Fordham Journal of Corporate & Financial Law

No abstract provided.

The A.A. Sommer, Jr. Annual Lecture On Corporate Securities & Financial Law: Post-Enron America: An Sec Perspective, Harvey Goldschmid, William Treanor, John F.X. Peloso, Jill Fisch

Fordham Journal of Corporate & Financial Law

No abstract provided.

"Up The Ladder" And Over: Regulating Securities Lawyers-Past, Present & Future, Theodore Sonde, F. Ryan Keith

Washington and Lee Law Review

No abstract provided.

Who "Caused" The Enron Debacle?, David K. Millon

Washington and Lee Law Review

No abstract provided.

Fraud And The Financial Statement Audit: Auditor Responsibilities Under New Sas, Michawel Ramos

Guides, Handbooks and Manuals

No abstract provided.

Financial Reporting Fraud : A Practical Guide To Detection And Internal Control;, Charles R. Lundelius

Guides, Handbooks and Manuals

No abstract provided.

An Overview Of The Sarbanes-Oxley Act And Its Implications For Attorneys, Jeffrey W. Stempel

Scholarly Works

On July 30, 2002, President Bush signed the Sarbanes-Oxley Act of 2002, H.R. 3763, well-publicized in the press as a legislative response to the perceived excesses of corporate America: Enron; WorldCom; Tyco; Global Crossing, etc.

The Sarbanes-Oxley Act of 2002 contains an array of provisions affecting lawyers as professionals serving businesses and contains one provision that will clearly impact corporate counsel in the ethical discharge of their duties. Section 307 of the Act and the recently released Proposed Roles of the Securities Exchange Commission regarding lawyer duties and implementation of Section 307 require counsel to go "up the ladder," to …

Congressional Oversight: Interpreting The Phrase "Financial Statements" Within Section 10a Of The Securities Exchange Act Of 1934, Jamie A. Barber

Hofstra Law Review

No abstract provided.

The Sarbanes-Oxley Yawn: Heavy Rhetoric, Light Reform (And It Might Just Work), Lawrence A. Cunningham

GW Law Faculty Publications & Other Works

A thorough examination of the much ballyhooed Sarbanes-Oxley Act reveals dominantly a federal codification of extant rules, regulations, practices, and norms. Despite advertising it as "the most far-reaching reforms of American business practices since the time of FDR," a soberly apolitical view sees the Act as more sweep than reform. Important are provisions calling for nine studies; redundant but much publicized were the certification requirements imposed during the summer of 2002; other moves are mere patchwork responses to precise transgressions present in the popularized scandals. The Act is far from trivial, however. A silver bullet relates to the structure and …

Intangible Capital In The Pharmaceutical & Chemical Industry;, Katherine I. Gleason, Mark Klock

Department of Economics and Finance Working Papers, 1991-2006

We investigate whether measures of intangible capital based on advertising and R&D can explain variation in Tobin's Q ratio for the pharmaceutical & chemical industry using data from 1982 to 2001. The study is motivated by prior literature studying this relation in other industries, recent literature investigating intangible capital in this industry, and the larger controversy about whether stock valuations have been high due to irrational investors or large investment in intangible capital. We find that our measures of intangible capital are statistically significant determinants of Tobin's Q and explain twenty percent of the variation in our sample.

Creating A Life As A Lawyer, Thomas D. Morgan

Valparaiso University Law Review

No abstract provided.

Ethics, Law Firms, And Legal Education, Milton C. Regan

Georgetown Law Faculty Publications and Other Works

A rash of recent corporate scandals has once again put professional ethics in the spotlight. It's hard to pick up the Wall Street Journal each day and not read that authorities have launched a new investigation or that additional indictments are imminent. Stories of financial fraud and outright looting have galvanized the public and shaken the economy. What ethical lessons can we draw from these events? Two explanations seem especially prominent. The first is a story of individuals without an adequate moral compass. Some people's greed and ambition were unchecked by any internal ethical constraints. For such deviants, no amount …

Managing The Expectations Gap In Inventor Protection: The Sec And The Post-Enron Reform Agenda, Donald C. Langevoort

Villanova Law Review (1956 - )

No abstract provided.

Where Were The Counselors - Reflections On Advice Not Given And The Role Of Attorneys In The Accounting Crisis, William O. Fisher

Law Faculty Publications

Today's reports of corporate villainy invite these questions: Restricting ourselves to what the profession knew in the last days of the late 1990s soaring stock market, what advice might attorneys have given-about the temptations of deceptive accounting and the defenses to erect against it-to young executives who were taking their companies public then? And, if attorneys did not always give that counsel in fulsome form, why was that so? What forces worked on lawyers to deter that advice? What does all this suggest for counseling today? To help us answer these questions, we begin with two scenes. We return to …

Fraud Detection In A Gaas Audit : Sas No. 99 Implementation Guide, Michael J. Ramos, Lori West

Guides, Handbooks and Manuals

No abstract provided.

When Clients Do Bad Things: The Lawyer's Response To Corporate Wrongdoing, Craig M. Bradley

Articles by Maurer Faculty

The high profile meltdowns of Enron, WorldCom, Tyco, Adelphia, Global Crossing and other well-known companies have focused attention on the responsibilities of corporate gatekeepers, including attorneys, to deter or expose fraudulent conduct by their clients and associated persons. Attorneys have been the subject of investigation and criticism by Congress' and federal regulators for failing to adequately respond to their clients' fraudulent (and, possibly, criminal) conduct. The lawyer who learns that his or her client or persons acting on its behalf are engaged in a course of fraudulent or criminal conduct which threatens economic losses to non-client third parties faces both …

The Attorney As Gatekeeper: An Agenda For The Sec, John C. Coffee Jr.

Faculty Scholarship

Section 307 of the Sarbanes-Oxley Act authorizes the SEC to prescribe "minimum standards of professional conduct" for attorneys "appearing or practicing" before it. Although the initial debate has focused on issues of confidentiality, this terse statutory provision frames and seemingly federalizes a much larger question: What is the role of the corporate attorney in public securities transactions? Is the attorney's role that of (a) an advocate, (b) a transaction cost engineer, or, more broadly, (c) a gatekeeper – that is, a reputational intermediary with some responsibility to monitor the accuracy of corporate disclosures? Skeptics of any gatekeeper role for attorneys …

When Code Isn't Law, Tim Wu

Faculty Scholarship

When the Supreme Court upheld extended copyright terms in Eldred v. Ascroft, many Internet activists called for renewed political action in the form of appeals to Congress or even a campaign to amend the Constitution. But others suggested a very different course: They argued that it would be wiser to forgo institutions controlled by the powers of the past, and to return instead to the keyboard to write the next generation of "lawbusting" code. In the words of one observer, "tech people are probably better off spending their energy writing code than being part of the political process" because …

2002 Oregon Crime Victims’ Needs Assessment Final Report, Deborah Elliott, Alice Galloway, Karen Cellarius, Mary Louise Mcclintock, Mary Ellen Johnson, Mandy Davis, John Knutson

Regional Research Institute for Human Services

On behalf of the Crime Victims’ Assistance Section of the Oregon Department of Justice, Portland State University’s Regional Research Institute for Human Services conducted an 18-month (July 2001-December 2002) needs assessment of the current state of crime victims’ services and victims’ needs in Oregon. The primary objectives of the needs assessment were to identify:

• Gaps in the current service delivery system, including linkages among agencies
• Range and quality of services
• Barriers to accessing services, particularly among underserved populations
• How well Crime Victims’ Rights are implemented
• Model national and statewide programs

This report is a compilation of the findings gathered from …