Digital Commons Network^™

Continuous Controls Monitoring Can Help Defer Fraud, Sridhar Ramamoorti, Joseph Dupree

Accounting Faculty Publications

The biannual survey of the Association of Certified Fraud Examiners (ACFE) found that US organizations lose an estimated 7 percent of annual revenues to fraud. Based on corresponding United States GDP figures from the World Bank, this percentage indicates a staggering estimate of losses — around $994 billion — among U.S. organizations, despite increased emphasis on anti-fraud controls and recent legislation to combat fraud. As the survey suggests, almost every large and small organization is potentially susceptible to fraud risk, both internally from employee theft and corruption and externally by vendors and other third parties engaged in fraud against the …

Summary Of Major Legislative And Regulations As Of Feburary 16, 2020 - Fcic, United States: Financial Crisis Inquiry Commission (Fcic)

Documents

No abstract provided.

The Legislative And Judicial Response To Recent Corporate Governance Falures - Will It Be Effective?, John L. Latham

Transactions: The Tennessee Journal of Business Law

No abstract provided.

Thirteen Ways Of Looking At Buck V. Bell: Thoughts Occasioned By Paul Lombardo's "Three Generations, No Imbeciles", Michelle Oberman

Faculty Publications

Paul Lombardo's recent book, Three Generations, No Imbeciles: Eugenics, the Supreme Court and Buck v. Bell, chronicles the history of state-sponsored sterilization over the course of the 20th century. As a historical endeavor, it is rich and rewarding, permitting the reader a broad understanding of the social, cultural and legal context for the case that inspired Oliver Wendell Holmes' famous quotation, "Three generations of imbeciles are enough." Lombardo's work masterfully ties the eugenics movement of the early 20th century to the broader policies informing the government's role in regulating reproduction .

Lombardo's book, which I originally picked up solely …

Thirteen Ways Of Looking At Buck V. Bell: Thoughts Occasioned By Paul Lombardo's Three Generations, No Imbeciles, Michelle Oberman

Journal of Legal Education

No abstract provided.

Eric Holder Follow Up From Thomas Greene, Thomas Greene, Ronald Weich

Documents

No abstract provided.

Florida Sentinel Bulletin, January 26, 2010, Gwen Hayes

Florida Sentinel Bulletin Collection

The January 26, 2010, issue of the Florida Sentinel Bulletin.

Amgro Inc V. Lincoln General Ins

2010 Decisions

USDC for the District of New Jersey

Draft- Summary Of Major Legislation And Regulations As Of January 19,2010, United States: Financial Crisis Inquiry Commission (Fcic)

Documents

This agenda item was presented as a part of the commission's legislative and regulatory update during the FCIC's December 14th, 2009 meeting by Tom Greene and Scott Ganz

The Murray Ledger And Times, January 14, 2010, The Murray Ledger And Times

The Murray Ledger & Times

No abstract provided.

Chairman Mary Schapiro Written Testimony Before The Fcic On The State Of The Financial Crisis, Mary L. Schapiro

Documents

No abstract provided.

Testimony By Assistant Attorney General Lanny Breuer Before The Fcic, Lanny A. Breuer

Documents

No abstract provided.

Testimony By Chairman Of U.S. Securities And Exchange Commission, Mary L. Schapiro, Before The Fcic On The State Of The Financial Crisis, Mary L. Schapiro

Documents

No abstract provided.

Prepared Statement Of Colorado Attorney General, John W, Suthers, Before The Fcic 1-14-2010, John W. Suthers

Documents

No abstract provided.

Fcic Transcript Of First Public Hearing Of The Financial Crisis Inquiry Commission, Phillip Angelides, Bill Thomas, Brooksley Born, Byron Stephen Georgiou, Robert Graham, Keith Hennessey, Douglas Holtz-Eakin, Heather Murren, John W. Thompson, Peter J. Wallison, Eric Holder, Lanny A. Breuer, Sheila Bair, Mary L. Schapiro, Lisa Madigan, John W. Suthers, Denise Voigt Crawford, Glenn Theobald

Documents

No abstract provided.

Financial Crisis Inquiry Commission Summary Of Enforcement Measures, United States: Financial Crisis Inquiry Commission (Fcic)

Documents

No abstract provided.

President Of North American Securities Administrators Association, Crawford Testimony Before The Fcic, Denise Voigt Crawford

Documents

No abstract provided.

An Analysis Of The Teaching Aids Provided For Sunday School Teachers In The Church Of Jesus Christ Of Latter-Day Saints, Kevin Douglas Whitehead

Theses and Dissertations

Teaching is, and always has been, important in the work of The Church of Jesus Christ of Latter-day Saints. As one of the auxiliaries of the Church, the Sunday School has made an ongoing effort to provide effective teaching aids for its teachers in order to improve instruction in the Church. This work documents and examines change in principles of gospel teaching over the course of a century. By comparing teaching aids provided for Gospel Doctrine teachers in different time periods with guidelines found in the scriptures and words of modern prophets this work seeks to increase understanding of themes …

Reframing And Reforming The Securities And Exchange Commission: Lessons From Literature On Change Leadership, Joan Macleod Heminway

Scholarly Works

As a reaction to perceived and actual regulatory failures at the Securities and Exchange Commission (the SEC), from mistakes that contributed to the financial crisis to the Bernard Madoff affair, the SEC has been engaged in an operational transformation process. The growing literature on management and leadership in times of change -- change leadership literature -- offers a number of potentially valuable lenses through which we may assess reform at the SEC.

With the thought that securities regulators and others may learn valuable lessons about the SEC’s restructuring and reorganization from experts in change leadership, this Article explores a selected …

Changing Legitimacy Narratives About Professional Ethics And Independence In The 1930'S Journal Of Accountancy, Diane Roberts

Accounting Historians Journal

The 1930s in the U.S. were marked by an economic crisis, governmental regulatory response, and a significant audit failure. This paper examines the profession's struggle for legitimacy during these times through its choice of narratives regarding professional ethics and independence as revealed in the national professional organization's monthly, the Journal of Accountancy. Initially ethics is a state-of-mind or narrative of character was used but transitioned to a more objectively determinable narrative of technique as the decade progressed. To counter governmental regulation, the profession attempted to shift the independence discourse away from regulation of accountants to regulation of client companies.

The Best Of Times, The Worst Of Times: Securities Regulation Scholarship And Teaching In The Global Financial Crisis, Joan Macleod Heminway

Scholarly Works

This short piece is an annotated version of remarks that I gave to introduce a roundtable discussion on securities regulation scholarship at the University of Maryland School of Law program on “Corporate Governance and Securities Law Responses to the Financial Crisis” held on April 17, 2009. The piece represents my current thoughts about what it is like to teach, research, and write in the area of securities regulation. Ultimately, the message I deliver is a positive one; there is much opportunity for securities regulation teachers and scholars in an environment like the one we have been wrestling with since at …

Tao Of Downfall: The Failures Of High-Profile Entrepreneurs In The Chinese Economic Reform, Wenxian Zhang, Ilan Alon

Faculty Publications

Through historical reviews and case studies, this research seeks to understand why some initially successful entrepreneurs failed in the economic boom of past decades. Among various factors contributed to their downfalls are a unique political and business environment, fragile financial systems, traditional cultural influences and personal characteristics. Notwithstanding that these factors should be further tested through empirical studies, those high-profile entrepreneurs are oblivious but essential actors in the grand theatre of China's economic transformation and their failures have contributed to the swift development of the Chinese entrepreneurship over the last 30 years.

Fee-For-Disservice: Medicare Fraud In The Home Healthcare Industry, Brooke Benzio

Annals of Health Law and Life Sciences

No abstract provided.

Protecting Consumers From Spyware: A Proposed Consumer Digital Trespass Act, 28 J. Marshall J. Computer & Info. L. 185 (2010), Richard G. Kunkel

UIC John Marshall Journal of Information Technology & Privacy Law

“Spyware” is a broad term used to describe software that resides on a user’s computer and monitors the user’s online behavior. Though spyware may be helpful or benign, it can also be used for malicious purposes, commonly classified as “malware”. Consumers, who lack sophistication to avoid unintentionally downloading spyware, are especially vulnerable to the threat of malware. In lieu of this threat, it is important to understand the nature and scope of spyware problems affecting consumers. The paper will discuss how common law tort theories of trespass and trespass to chattel are difficult to apply to spyware, and how a …

Forfeiture And Restitution In The Federal Criminalsystem: The Conflict Of Victims’ Rights And Government Interests, Scott Jones

American University Criminal Law Brief

No abstract provided.

Concerning A Supplemental Appropriation To The Department Of Regulatory Agencies., Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Justiciability, Adequacy, Advocacy, And The "American Dream", R. Craig Wood

Kentucky Law Journal

No abstract provided.

It's Deja Vu All Over Again: Using Bounty Hunters To Leverage Gatekeeper Duties, Tom Arnold

Tulsa Law Review

No abstract provided.

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

Session Laws 2001-Present

No abstract provided.

Reframing And Reforming The Securities And Exchange Commission: Lessons From Literature On Change Leadership, Joan Mcleod Heminway

Villanova Law Review (1956 - )

The article discusses the lessons learned from the restructuring of the U.S. Securities and Exchange Commission (SEC) under the Sarbanes-Oxley Act. The strengths and weakness of the SEC reform measures are highlighted. Key reform proposals stemming from the global financial crisis and reform efforts being undertaken as of the spring of 2010 include overhauling or abolishing the SEC, managing the SEC through the Federal Reserve or the Department of the Treasury, and combining the SEC with the Commodity Futures Trading Commission (CFTC).