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The Sec And Accounting, In Part Through The Eyes Of Pacioli, Matthew J. Barrett

Notre Dame Law Review

No abstract provided.

The Economic Effects Of Money Laundering On The Nigerian Economy: Some Emerging Issues., U. Kama

Economic and Financial Review

Although the economic effects of money laundering on economic development are difficult to quantify, it is evident that such activity damages the financial institutions which are critical to economic growth. Besides, it reduces productivity in the economy's real sector by diverting resources and encouraging crime and corruption, which slow economic growth. Furthermore, such activity can distort an economy's external sector through international trade and capital flows to the detriment of long-term economic development. This paper attempts to explore the economic effects of this malaise on the Nigerian economy. It observes that if money laundering is not tamed, it has the …

The Sec And Accounting, In Part Through The Eyes Of Pacioli, Matthew J. Barrett

Journal Articles

As part of a symposium marking the seventieth anniversary of the creation of the Securities and Exchange Commission, this article pulls together two threads, namely Luca Pacioli's prominence in accounting and the importance of the Management's Discussion and Analysis (MD&A) requirements that seek to give investors an opportunity to view a public company through the eyes of management, to evaluate the SEC's record on certain accounting issues. Because writers in legal journals have largely ignored Pacioli's efforts, the article begins by highlighting some of the friar's contributions to accounting precepts. The article next applies some of those precepts in a …

Efficient Generation Of Social Network Data From Computer-Mediated Communication Logs, Jason Wei Sung Yee

Theses and Dissertations

The insider threat poses a significant risk to any network or information system. A general definition of the insider threat is an authorized user performing unauthorized actions, a broad definition with no specifications on severity or action. While limited research has been able to classify and detect insider threats, it is generally understood that insider attacks are planned, and that there is a time period in which the organization's leadership can intervene and prevent the attack. Previous studies have shown that the person's behavior will generally change, and it is possible that social network analysis could be used to observe …

Organizational Misconduct: Beyond The Principal-Agent Model, Kimberly D. Krawiec

ExpressO

This article demonstrates that, at least since the adoption of the Organizational Sentencing Guidelines in 1991, the United States legal regime has been moving away from a system of strict vicarious liability toward a system of duty-based organizational liability. Under this system, organizational liability for agent misconduct is dependant on whether or not the organization has exercised due care to avoid the harm in question, rather than under traditional agency principles of respondeat superior. Courts and agencies typically evaluate the level of care exercised by the organization by inquiring whether the organization had in place internal compliance structures ostensibly designed …

The New Hampshire, Vol. 94 [95], No. 28 (Feb. 15, 2004), The New Hampshire

The New Hampshire Print Edition

An independent student produced newspaper from the University of New Hampshire. This volume was printed as 94, but it is the 95th volume in the series. This was corrected in pencil.

The Advocate (Vol. 2, Issue 8)

Student Newspaper (Amicus, Advocate...)

No abstract provided.

News Release: Aicpa Addresses Fraud In Audit Committee Guidance, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Anderson V. Ayling

2005 Decisions

USDC for the Eastern District of Pennsylvania

Counselor, Vol. 25, No. 21, January 24, 2005, New York Law School

New York Law School Community Newsletter

No abstract provided.

January 2005, Inland Empire Business Journal

Inland Empire Business Journal

Law 8

Investment & Finance 9

Computers/Technology 12

Managing 13

Getting Organized 17

Executive Time Out 19

Inland Empire People 20

Effective Presentations 28

Entrepreneurship 29

Negotiating Sales 34

World Trade 39

Manager's Bookshelf 42

Calendar 44

Smart Public Policy: Replacing Imprisonment With Targeted Nonprison Sentences And Collateral Sanctions, Nora V. Demleitner

Scholarly Articles

None available

Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Organization Misconduct: Beyond The Principal-Agent Model, Kimberley D. Krawiec

Florida State University Law Review

No abstract provided.

Realizing The Dream Of William O. Douglas: The Securities And Exchange Commission Takes Charge Of Corporate Governance, Roberta S. Karmel

Faculty Scholarship

No abstract provided.

Rules Of Or Substantive Law: Who Controls An Individual's Right To Choose A Lawyer In Today's Corporate Environment, 38 J. Marshall L. Rev. 1265 (2005), Joan Colson

UIC Law Review

No abstract provided.

State Court Class Actions In Mississippi: Why Adopt Them Now, David W. Clark

MC Law Review

No abstract provided.

Organizational Misconduct: Beyond The Principal-Agent Model, Kimberly D. Krawiec

Faculty Scholarship

This article demonstrates that, at least since the adoption of the Organizational Sentencing Guidelines in 1991, the United States legal regime has been moving away from a system of strict vicarious liability toward a system of duty-based organizational liability. Under this system, organizational liability for agent misconduct is dependant on whether or not the organization has exercised due care to avoid the harm in question, rather than under traditional agency principles of respondeat superior. Courts and agencies typically evaluate the level of care exercised by the organization by inquiring whether the organization had in place internal compliance structures ostensibly designed …

The Shareholder Direct Access Teeter-Totter: Will Increased Shareholder Voice In The Director Nomination Process Protect Investors?, Patty M. Degaetano

California Western Law Review

No abstract provided.

Playing With "Monopoly Money": Phony Profits, Fraud Penalties And Equity, Craig M. Boise

Minnesota Law Review, Vols. 1-106:1 (1917-2021)

No abstract provided.

Financial Literacy Education: Panacea, Palliative, Or Something Worse?, Karen Gross

Saint Louis University Public Law Review

No abstract provided.

Corporate Responsibility: Ensuring Independent Judgment Of The General Counsel - A Look At Stock Options, Z. Jill Barclift

Faculty Scholarship

Recent corporate scandals and allegations of corporate fraud in public companies have most people asking how things went so wrong. When looking to assess blame for corporate malfeasance, many ask, “Where were the lawyers?” In several high-profile corporate fraud investigations, outside and in-house lawyers were criticized for not doing more to prevent corporate executives from violating the law, and several general counsels were charged with criminal misconduct by state and federal authorities. Why would the general counsel of a public corporation risk his or her career, reputation, and criminal prosecution to assist executives in perpetuating corporate fraud? The answer may …

Corporate Responsibility: Ensuring Independent Judgment Of The General Counsel - A Look At Stock Options, Z. Jill Barclift

North Dakota Law Review

No abstract provided.

Beyond The Bottom Line, Ann Aubry

Illinois Wesleyan University Magazine, 2002-2017

Illinois Wesleyan business professors prepare their students for ethical dilemmas they may confront as corporate professionals.

Cdic: 20 Years In Retrospect, Taiwan: Central Deposit Insurance Corporation

Documents

No abstract provided.

There Ought To Be A Law: The Disclosure Focus Of Recent Legislative Proposals For Nonprofit Reform, Dana Brakman Reiser

Faculty Scholarship

No abstract provided.

Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos

Guides, Handbooks and Manuals

No abstract provided.

In Re Adelphia Communications Corp. (Decided Dec. 5, 2003), Phillip Mahoney

NYLS Law Review

No abstract provided.

Daedalean Tinkering, Sean J. Griffith

Faculty Scholarship

This Review describes David Skeel's account of corporate scandal and evaluates his policy recommendations in his recent book, Icarus in the Boardroom. It argues that although the book provides a compelling history of corporate scandal, its focus on federal responses to scandal--from the enactment of the Interstate Commerce Act to the Sarbanes-Oxley Act--misses an important part of the story. As corporate law scholars have long pointed out, corporations exist within a network of constraints, based in part on law and in part on markets, norms, and other non-legal sanctions. Because it omits any sustained discussion of the reaction of these …

Consensus-Building In Administrative Law: The Revival Of The Administrative Conference Of The U.S., Jeffrey Lubbers

Scholarly Articles in Law Reviews & Journals

Introduction: In President Bush's first press conference after the bitter 2004 election, he remarked:"With the campaign over,Americans are expecting a bipartisan effort and results." l He also commented that," [O]ne of the disappointments of being here in Washington is how bitter this town can become and how divisive. I'm not blaming one party or the other. It's just the reality of Washington, D.C ... It also makes it difficult to govern at times."2 The President actually took a first step to promoting bipartisanship and reducing bitterness in Washington a few days before the election on October 30, 2004, by signing …