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Articles 31 - 60 of 83
Full-Text Articles in Entire DC Network
A New Product For The Corporation Law Market: Audit Committee Certifications, Lawrence A. Cunningham
A New Product For The Corporation Law Market: Audit Committee Certifications, Lawrence A. Cunningham
ExpressO
In the swirling corporate governance reforms led by SOX, the SEC, SROs and PCAOB, Delaware and other states are playing minor roles at best. State absence creates a missing arc in the evolving US corporate governance circle. The circle is drawn as follows: state corporation law charges boards of directors with managing corporations and authorizes board committees; SOX charges audit committees with tasks, including supervising external auditors; SROs require audit committee characteristics like independence and compel disclosure; PCAOB requires external auditors to evaluate audit committee effectiveness. This last step could close the circle except that auditors performing this evaluation generate …
Lawyers In The Moral Maze , Mark A. Sargent
Lawyers In The Moral Maze , Mark A. Sargent
Working Paper Series
This article overviews the various forms of lawyer complicity in illegal or immoral behavior by corporate managers in the corporate scandals of the last three years, but focuses primarily on the question of why lawyers so often seemed willing to engage in or ignore behavior that presumably violated their own personal moral codes (whether religious or secular) as well as their professional role morality. The article draws on Robert Jackall's Moral Mazes (1988) for an answer derived from the sociology of corporate bureaucracies. Jackall's case studies of corporate managers found that managers adhered to the moral "rules-in-use" developed in their …
The Role Of The Central Bank In The Nigeria Financial System, Onyido C. Ben
The Role Of The Central Bank In The Nigeria Financial System, Onyido C. Ben
Bullion
The central bank is pivotal in the management of the national economy. lts role is not only to regulate and monitor the financial system, but also to ensure its development, prevent financial distress which could undermine confidence in the system as well as facilitate sustained growth. This paper presents an overview of the Nigerian financial system, the functions of the Central Bank of Nigeria (CBN). It examines the Bank's monetary management, surveillance and promotional roles and the challenges for the CBN. The study concludes that, the enhanced operational autonomy of the CBN has provided a unique opportunity for the Bank …
Pslra, Slusa, And Variable Annuities: Overlooked Side Effects Of A Potent Legislative Medicine, Michael J. Borden
Pslra, Slusa, And Variable Annuities: Overlooked Side Effects Of A Potent Legislative Medicine, Michael J. Borden
Mercer Law Review
This Article highlights a harmful and far-reaching unintended consequence of two major pieces of securities litigation reform legislation1 that were passed as part of the Republican party's Contract with America in the mid-1990s. These reforms were justified, in part, on the grounds that they would benefit investors by improving disclosure of financial information by corporations. However, for many aggrieved investors, the effect of the legislation was just the opposite. Because of inadequate and misleading disclosures made by life insurance companies and their registered representatives, consumers were induced to purchase inappropriate investments carrying excessive fees that reduced the value of their …
Disclosure Of Social Security Numbers, Confidential Information. Unfair Competition Actions. Telemarketing. Initiative Statute.
Initiatives
DISCLOSURE OF SOCIAL SECURITY NUMBERS, CONFIDENTIAL INFORMATION. UNFAIR COMPETITION ACTIONS. TELEMARKETING. INITIATIVE STATUTE. Prohibits businesses from disclosing consumers' social security numbers and confidential information except as specified. Allows identity theft victims to recover treble damages. Authorizes unfair competition actions to remedy violations of this measure and constitutional right of privacy; increases time to file such actions. Provides recovered monies be used to remedy harm, to prevent/redress such practices, or by court-approved fund for specified purposes. Allows remaining monies and civil penalties to be used for any purpose. Prohibits telemarketing calls from 5:00 p.m. to &:00 a.m. next day. Summary of …
Disclosure Of Social Security Numbers. Identity Theft Remedies. Unfair Competition Actions. Telemarketing Calls.Initiative Statute.
Initiatives
DISCLOSURE OF SOCIAL SECURITY NUMBERS. IDENTITY THEFT REMEDIES. UNFAIR COMPETITION ACTIONS. TELEMARKETING CALLS. INITIATIVE STATUTE. Prohibits businesses from disclosing consumers' social security numbers except as specified. Allows identity theft victims to recover treble damages. Authorizes unfair competition actions to remedy violations of this measure and constitutional right of privacy. Requires that monies obtained from unfair business practices be used to remedy harm, to prevent/redress unfair business practices, or by court-approved fund for other specified purposes. Allows remaining monies and civil penalties to be used for any purpose. Prohibits telemarketing calls from 5:00 p.m. to 8:00 a.m. next day. Summary of …
Disclosure Of Social Security Numbers. Unfair Competition Actions. Initiative Statute.
Disclosure Of Social Security Numbers. Unfair Competition Actions. Initiative Statute.
Initiatives
DISCLOSURE OF SOCIAL SECURITY NUMBERS. UNFAIR COMPETITION ACTIONS. INITIATIVE STATUTE. Prohibits businesses from disclosing consumer social security numbers for profit. Allows disclosure of social security number with consumer's express permission, to complete an authorized financial transaction or as required or permitted by federal law. Authorizes unfair competition actions to remedy violations of this measure and constitutional right of privacy. Requires that monies obtained from unfair business practices be used to remedy harm, to prevent/redress unfair business practices, or by court-approved fund for specified purposes. Allows any remaining monies and all civil penalties to be used for any purpose. Summary of …
Social Security Numbers And Consumer Confidential Information. Disclosure. Identity Theft Remedies. Unfair Competition Actions. Initiative Statute.
Initiatives
SOCIAL SECURITY NUMBERS AND CONSUMER CONFIDENTIAL INFORMATION. DISCLOSURE. IDENTITY THEFT REMEDIES. UNFAIR COMPETITION ACTIONS. INITIATIVE STATUTE. Prohibits businesses from disclosing consumer social security numbers and confidential information to third parties except as specified. Allows identity theft victims to recover treble damages. Authorizes unfair competition actions to remedy violations of this measure and constitutional right of privacy. Requires that monies obtained from unfair business practices be used to remedy harm, to prevent or redress unfair business practices, or by court-approved fund for other specified purposes. Allows any remaining monies and all civil penalties to be used for any purpose. Summary of …
Social Security Numbers. Disclosure. Identity Theft Remedies. Unfair Competition Actions. Telemarketing Calls. Initiative Statute.
Initiatives
SOCIAL SECURITY NUMBERS. DISCLOSURE. IDENTITY THEFT REMEDIES. UNFAIR COMPETITION ACTIONS. TELEMARKETING CALLS. INITIATIVE STATUTE. Prohibits businesses from disclosing consumers' social security numbers except as specified. Allows identity theft victims to recover treble damages from businesses. Authorizes unfair competition actions to remedy violations of this measure and constitutional right of privacy. Provides monies obtained from unfair business practices to be used to remedy harm, to prevent or redress unfair business practices, or by court-approved fund for other specified purposes; allows any remaining monies to be used for any purpose. Prohibits telemarketing calls from 5:00 p.m. to 8:00 a.m. next day. Summary …
Disclosure Of Consumer Confidential Information And Social Security Numbers. Unfair Competition Actions. Telemarketing Calls. Initiative Statute.
Initiatives
DISCLOSURE OF CONSUMER CONFIDENTIAL INFORMATION AND SOCIAL SECURITY NUMBERS. UNFAIR COMPETITION ACTIONS. TELEMARKETING CALLS. INITIA TIVE STATUTE. Prohibits businesses from disclosing consumer social security numbers and confidential information except as specified. Authorized unfair competition action to remedy violations of this measure and constitutional right of privacy. Requires that monies obtained from unfair business practices be used to remedy harm, to prevent or redress unfair business practices, or by court-approved fund for other specified purposes. Allows any remaining monies and all civil penalties to be used for any purpose. Prohibits telemarketing calls from 5:00 p.m. to 8:00 a.m. next day. Summary …
Disclosure Of Consumer Confidential Information. Unfair Competition Actions. Initiative Statute.
Disclosure Of Consumer Confidential Information. Unfair Competition Actions. Initiative Statute.
Initiatives
DISCLOSURE OF CONSUMER CONFIDENTIAL INFORMA TION. UNFAIR COMPETITION ACTIONS. INITIATIVE STATUTE. Prohibits businesses from disclosing consumers' confidential information except as specified. Authorizes unfair competition actions to remedy violations of this measure and constitutional right of privacy. Requires monies obtained from unfair business practices to be used to remedy harm, to prevent or redress unfair business practices, or by court-approved fund for other specified purposes. Allows any remaining monies and all civil penalties to be used by state and local agencies for any purpose. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and local …
Badm 201.04: Financial Accounting, Barbara Chaney
Badm 201.04: Financial Accounting, Barbara Chaney
University of Montana Course Syllabi
No abstract provided.
Corporate Governance: Sarbanes-Oxley Act, Related Legal Issues, And Global Comparisons, John M. Holcomb
Corporate Governance: Sarbanes-Oxley Act, Related Legal Issues, And Global Comparisons, John M. Holcomb
Denver Journal of International Law & Policy
No abstract provided.
Labor / Chapter 484: The Strongest Whistleblower Protection Law In The Nation - Did We Need It, And Can We Really Afford It?, Joshua L. Baker
Labor / Chapter 484: The Strongest Whistleblower Protection Law In The Nation - Did We Need It, And Can We Really Afford It?, Joshua L. Baker
McGeorge Law Review
No abstract provided.
Panel One: Unfunding Terror -- Perspectives On Unfunding Terror, Gerhard Wegen
Panel One: Unfunding Terror -- Perspectives On Unfunding Terror, Gerhard Wegen
Global Business & Development Law Journal
No abstract provided.
Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Letter 2004, American Institute Of Certified Public Accountants
Cpa Letter 2004, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Enron.Org: Why Sarbanes-Oxley Will Not Ensure Comprehensive Nonprofit Accountability, Dana Brakman Reiser
Enron.Org: Why Sarbanes-Oxley Will Not Ensure Comprehensive Nonprofit Accountability, Dana Brakman Reiser
Faculty Scholarship
No abstract provided.
Putting Sec Heat On Corporate Tax Shelters And Audit Firms: Responding To Tax Risk With Sunshine, Shame And Strict Liability, Linda M. Beale
Putting Sec Heat On Corporate Tax Shelters And Audit Firms: Responding To Tax Risk With Sunshine, Shame And Strict Liability, Linda M. Beale
Law Faculty Research Publications
No abstract provided.
The State Farm Punitive Damage Multiplier In The Courts: Early Returns, Charles S. Doskow
The State Farm Punitive Damage Multiplier In The Courts: Early Returns, Charles S. Doskow
St. Thomas Law Review
On May 22, 1981, on a two-lane highway in rural Utah, Curtis Campbell attempted to pass six tractor-trailers.' He was not successful. When the wreckage cleared, the driver of an oncoming car was dead, the driver of one of the cars in line ahead of him was paralyzed, and the United States Supreme Court's punitive damages jurisprudence suddenly exploded. In one fell swoop, the United States Supreme Court, with the aid of the bad faith of State Farm Mutual Automobile Insurance Company ("State Farm"), led by the editorial page of the Wall Street Journal, accomplished what the business community of …
Protecting The Perception Of The Public Markets: At What Costs - The Effects Of Noisy Withdrawal On The Long Standing Attoney-Corporate Client Relationship, Todd J. Canni
St. Thomas Law Review
"Sarbanes-Oxley," this phrase has echoed in the minds of corporate attorneys for almost two years now. Over this period of time, most corporate attorneys have come to recognize the general breadth of this Act. Aside from having a basic understanding, however, do corporate attorneys know the true effects this Act and the corresponding proposal will have on the legal profession and the companies they represent? The scope of this article is concerned with just that. Specifically, this examination concerns the U.S. Securities and Exchange Commission's proposed "noisy withdrawal" provision. Briefly, noisy withdrawal refers to the final measures an attorney would …
Lawyers In The Moral Maze, Mark A. Sargent
Lawyers In The Moral Maze, Mark A. Sargent
Villanova Law Review (1956 - )
No abstract provided.
The Sarbanes-Oxley Act: Investors Protection Through Corporate Governance, Nicholas Beckstead
The Sarbanes-Oxley Act: Investors Protection Through Corporate Governance, Nicholas Beckstead
Brigham Young University Prelaw Review
No abstract provided.
A Look At The Causes, Impact And Future Of The Sarbanes-Oxley Act, Scott Green
A Look At The Causes, Impact And Future Of The Sarbanes-Oxley Act, Scott Green
Journal of International Business and Law
No abstract provided.
The Effect Of The Usa Patroit Act On The Money Laundering And Currency Transaction Laws, Elwood Earl Sanders Jr., George Edward Sanders
The Effect Of The Usa Patroit Act On The Money Laundering And Currency Transaction Laws, Elwood Earl Sanders Jr., George Edward Sanders
Richmond Journal of Global Law & Business
No abstract provided.
Catastrophic Financial Failures: Enron And More, Geoffrey P. Miller
Catastrophic Financial Failures: Enron And More, Geoffrey P. Miller
Faculty Articles
One can only try to understand how the catastrophes happened in the hope of avoiding them in the future. This Article looks across these six cases-WorldCom, Enron, Lincoln Savings, HIH, EIEI, and BCCI-and attempts to identify common threads that might help prevent similar disasters in the future. Each of these six events was a complex phenomenon with its own etiology, development, and resolution. Discussing any one of them in detail, much less comparing all six, is beyond the scope of this Article, which hopes only to touch upon some of the apparent common features that, upon further inquiry, might yield …
Counteracting Theft And Fraud: The Applicability Of Rico To Organized Retail Crime, Ryan Stai
Counteracting Theft And Fraud: The Applicability Of Rico To Organized Retail Crime, Ryan Stai
Minnesota Law Review, Vols. 1-106:1 (1917-2021)
No abstract provided.
What Do I Do Now? A Lawyer's Duty Post-Sarbanes-Oxley, Samantha Ahuja
What Do I Do Now? A Lawyer's Duty Post-Sarbanes-Oxley, Samantha Ahuja
Valparaiso University Law Review
No abstract provided.
Lawyer For The Situation, Geoffrey C. Hazard Jr.
Lawyer For The Situation, Geoffrey C. Hazard Jr.
Valparaiso University Law Review
No abstract provided.
Pslra, Slusa, And Defrauded Retirement Investors: Overlooked Side Effects Of A Potent Legislative Medicine, Michael J. Borden
Pslra, Slusa, And Defrauded Retirement Investors: Overlooked Side Effects Of A Potent Legislative Medicine, Michael J. Borden
Law Faculty Articles and Essays
This Article highlights a harmful and far-reaching unintended consequence of two major pieces of securities litigation reform legislation that were passed as part of the Republican party's Contract with America in the mid-1990s. These reforms were justified, in part, on the grounds that they would benefit investors by improving disclosure of financial information by corporations. However, for many aggrieved investors, the effect of the legislation was just the opposite. Because of inadequate and misleading disclosures made by life insurance companies and their registered representatives, consumers were induced to purchase inappropriate investments carrying excessive fees that reduced the value of their …