Digital Commons Network^™

Evil Has A New Name (And A New Narrative): Bernard Madoff, A. Christine Hurt

Faculty Scholarship

No abstract provided.

Agenda For The Financial Crisis Inquiry Commission's Telephonic Business Meeting On Monday, December 14th, Phillip Angelides, Thomas Greene, Beneva Schulte, Gary Cohen, Bill Thomas, Brooksley Born, Byron Stephen Georgiou, Bob Graham, Keith Hennessey, Douglas Holtz-Eakin, Heather Murren, John W. Thompson, Peter J. Wallison

Documents

No abstract provided.

Turning A Small Residential Farm Into A Non-Profit Educational Organization, Thomas John Anderson

Agribusiness

This study was undertaken to determine whether Felicity’s Farm could become a non-profit organization for education. In order to determine the feasibility of turning Felicity’s Farm into a non-profit organization, interviews were conducted and financial statements were collected. In addition, a Certificate of Incorporation was completed based on the interview and financial data. It was concluded that Felicity’s Farm could become a non-profit organization; however, better organization of finances, fund-raising and the use of volunteers was recommended.

Washington Tax Legislative Update: Weathering The Gathering Storm, Jonathan Talisman

William & Mary Annual Tax Conference

No abstract provided.

Spectator 2009-11-04, Editors Of The Spectator

The Spectator

No abstract provided.

Florida Sentinel Bulletin, October 23, 2009, Gwen Hayes

Florida Sentinel Bulletin Collection

The October 23, 2009, issue of the Florida Sentinel Bulletin.

Governing Corporate Compliance, Miriam H. Baer

Faculty Scholarship

No abstract provided.

The Legitimate Rights Of Public Shareholders, Lawrence E. Mitchell

Washington and Lee Law Review

In recent years there has been significant ongoing academic debate over the expansion ofpublic shareholders 'participation rights in corporate governance. The debate has accompanied a dramatic increase in institutional shareholder and hedge fund activism attempting to influence the conduct ofcorporate affairs. The legitimacy ofshareholderp articipationr ights depends upon the actual role public shareholders play in contributing to the corporation's function of providing goods and services and, ultimately, to economic growth and social welfare. Few in the debate have stopped to examine this question. This Article presents original empirical evidence that demonstrates that public shareholders do not, on net, contributec apitalt …

Assistant Secretary For Financial Institutions Michael Barr Written Testimony Before The Senate Committee On Banking, Housing And Urban Affairs, Michael Barr

Documents

No abstract provided.

Health Insurance Fraud: An Overview, Sara J. Rosenbaum, Nancy Lopez, Scott Stifler

Health Policy and Management Faculty Publications

In 2007, the U.S. spent nearly $2.3 trillion on health care and public and private insurers processed more than 4 billion health insurance claims. The National Health Care Anti-Fraud Association (NHCAA) has estimated that, conservatively, 3% of all health care spending—or $68 billion—is lost to health care fraud. Other estimates by government and law enforcement agencies place fraud-related losses as high as 10% of annual health care spending; at this rate, the losses in 2007 alone – over $220 billion – would have been enough to cover the uninsured.

This report, funded by the Robert Wood Johnson Foundation, delves into …

Sarbanes Oxley Act Of 2002: Will It Be Effective In Preventing Another Enron Scandal?, Scott W. Eichar

Senior Honors Theses

The Sarbanes-Oxley Act of 2002 (SOX) was introduced to Congress as a result of the deceit and fraud taking place at Enron in December of 2001. The three factors that led to the scandal were Enron’s weak internal control, misleading off-balance sheet entities, and conflicting interests between Enron’s employees and their chief auditor, Arthur Andersen. The provisions of SOX were established, in part, to strengthen internal control, require proper disclosure for special purpose entities, and eliminate conflicts of interests between a firm and its auditors. The purpose of this paper is to measure the effectiveness of these implementations to prevent …

Usa V. Zander

2009 Decisions

USDC for the District of New Jersey

Masthead

Journal of Digital Forensics, Security and Law

No abstract provided.

Front Matter

Journal of Digital Forensics, Security and Law

No abstract provided.

Law Upside Down: A Critical Essay On Stoneridge Investment Partners, Llc V. Scientific-Atlanta, Inc., Franklin A. Gevurtz

NULR Online

No abstract provided.

Forbes Magazine Lists Head Of Sinaloa Cartel Among "New Billionaires", Ladb Staff

SourceMex

No abstract provided.

The Bg News March 17, 2009, Bowling Green State University

BG News (Student Newspaper)

The BGSU campus student newspaper. March 17, 2009. Volume 99-Issue 115.

Cue Usage In Financial Statement Fraud Risk Assessments: Effects Of Technical Knowledge And Decision Aid Use, Jean Lin Seow

Research Collection School Of Accountancy

This paper investigates the effects of technical knowledge and decision aid use on financial statement fraud risk assessments made by directors and students. More extreme fraud risk assessments are made when participants identify and process larger (smaller) numbers of diagnostic (non-diagnostic) factors, with technical knowledge driving diagnostic factor identification. Significant decision aid-technical knowledge effects are also found; decision aid use has a detrimental effect on high-knowledge directors while improving performance in inexperienced, low-knowledge students. These results suggest that although decision aids can afford gains in performance in inexperienced users, they can have unintended and/or paradoxical behavioural effects on experienced users.

The Impact Of Authentic Leadership And Ethical Organizational Culture On Auditor Behavior, Janice Taylor Morris Phd

Dissertations

Recently, unprofessional behavior resulted in several high-profile financial scandals and business failures. Many blamed external auditors of these companies' financial statements for failing to detect and/or report errors and fraud that led to the failures. Leaders within major audit firms have been urged to foster more ethical firm environments as a means of inhibiting dysfunctional auditor behavior (DAB) such as premature sign-off, gathering insufficient audit evidence, and the underreporting of time spent conducting an audit. This advice is based on two assumptions: (1) auditor behavior is one element of audit quality and (2) the behavior of employees is influenced by …

Terrorism And Crime: Critical Linkages, James H. Anderson, Stephen R. Bowers

Faculty Publications and Presentations

This paper is an effort to analyze the connection between failed new nation states, crime, and terrorism. Terrorist-criminal links in Former Soviet Union (FSU) countries pose one of the greatest potential threats to U.S. security, as many of these states are rent with economic instability, political turmoil, and religious fervor. Given sufficient profit incentives, criminal groups may be tempted to steal nuclear materials from poorly guarded Russian facilities and sell them to terrorist groups. The flight of Al Qaeda affiliates from Afghanistan into Central Asia following the US-led military intervention in 2001 has exacerbated this problem.

Full Deposit Insurance Coverage And Related Supplementary Measures, Taiwan: Central Deposit Insurance Corporation

Documents

No abstract provided.

Mustang Daily, January 21, 2009

Cal Poly Student Newspaper

Student newspaper of California Polytechnic State University, San Luis Obispo, CA.

Hedge Fund Fraud And The Public Good, Lydie Pierre-Louis

Economics, Law, and International Business

The current financial crisis resonates with every American, regardless of their connection to the securities markets. Many struggle to understand how and why the American financial and securities markets collapsed last year. In essence, why did the regulators fail to prevent the collapse? Government officials continue to analyze the relationship between the structural collapse of the markets and regulators’ limited jurisdiction over a class of entities whose transactions substantially impact the markets: hedge funds. Congress can no longer deny hedge funds’ detrimental impact on the financial and securities markets. The impetus for financial re-regulation has arrived. It is incumbent upon …

Don't Give Grandma An Ipod For Christmas: An Expository Study Examining The Consumer Behavior Of Senior Citizens In The Digital Music Indistry, Joshua T. Coleman

Mahurin Honors College Capstone Experience/Thesis Projects

Senior citizens are the fastest growing demographic today, and the digital music industry is one of the fastest growing aspects of our economy. This study explores the relationships and underlying correlations between these two facets. Three research methods were employed: field observation of a musician targeting his music to the elderly; data analysis of this musician’s sales records; and a questionnaire seeking the purchasing and listening preferences of baby boomers and senior citizens. The results reveal that, as age increases, senior citizens’ comfort purchasing and listening to music through digital methods decreases. A negative correlation between age, nostalgic marketing, and …

Concerning A Supplemental Appropriation To The Department Of Public Safety., Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Securities Laws In Soap Operas And Telenovelas: Are All My Children Engaged In Securities Fraud?, Elena Marty-Nelson

Faculty Scholarship

Securities law images are broadcast to millions worldwide through soap operas and telenovelas. Doctors, and professionals in other fields, have recognized the power of dramatic serials. They have generated a rich body of scholarship demonstrating how these mediums of popular culture impart health messages or effect social change. This author describes some of those empirical studies and suggests that legal scholars conduct similar empirical or ethnographic studies, particularly on the impact of portrayals of complex legal issues such as securities fraud in serials. The author explains differences and similarities between telenovelas and soap operas and compares portrayals of legal issues …

The Unaccountability Of The Accounting Regulators: Analyzing The Constitutionality Of The Public Company Accounting Oversight Board, 42 J. Marshall L. Rev. 1019 (2009), Whitney Innes

UIC Law Review

No abstract provided.

Who's In Charge Here? Requiring More Transparency In Corporate America: Advancements In Beneficial Ownership For Privately Held Companies, 42 J. Marshall L. Rev. 1049 (2009), Dean Kalant

UIC Law Review

No abstract provided.

Confessions Of A Whistleblower: The Need To Reform The Whistleblower Provision Of The Sarbanes-Oxley Act, 43 J. Marshall L. Rev. 241 (2009), Jisoo Kim

UIC Law Review

No abstract provided.

When Is Lying Illegal? When Should It Be? A Critical Analysis Of The Federal False Statements Act, 43 J. Marshall L. Rev. 111 (2009), Steven R. Morrison

UIC Law Review

No abstract provided.