Digital Commons Network^™

Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources And A Strategy For The Southern African Customs Union, Patrick Grant Mclennan

Electronic Theses and Dissertations

An increase in the number of multinational enterprises (MNEs) has increased the attention on cross-border challenges, such as transfer price manipulation (TPM). TPM is a development issue - it undermines institutions as well as siphons money from government revenues that could be directed towards programs for human development. Pervasive corruption in the natural resource sector supports an environment where TPM can flourish. This paper develops a strategy for combating TPM within the countries of the Southern African Customs Union. It does this by 1) defining the terrain of illicit flows, both generally and specifically to the abuse of transfer pricing …

Toward Understanding The Nature Of Leadership In Alleviating State Fragility, Ajay Tejasvi Narasimhan

CGU Theses & Dissertations

Approximately sixty countries have been designated `Fragile States' by international development agencies. Home to two billion of the world's poorest people, these fragile states are characterized by violence, weak institutions and shattered economies. Not only do they pose a challenge to regional security, they often become the breeding grounds for terrorism.

Donor agencies pour billions of dollars annually into these countries - through policy advice and conditional loans - to alleviate fragility and promote development. Development, however it is defined, involves economic, social and political transformation. Such a transformation is shaped by ideas, engages multiple interests, and proceeds within rules …

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

Session Laws 2001-Present

No abstract provided.

Beyond Incentives: Making Corporate Whistleblowing Moral In The New Era Of Dodd-Frank Act Bounty Hunting, Matt A. Vega

Connecticut Law Review

If you can imagine Wall Street as the American Old West and the Securities and Exchange Commission (“SEC”) as the local sheriff, then the SEC’s new bounty program is the equivalent of nailing up reward signs all over town that read: “Wanted: Dead or Alive.” The agency is looking for information regarding publicly traded companies, financial services institutions, and other covered entities who may have violated U.S. securities laws, and it is willing, more than ever, to pay a premium for the information. On July 21, 2010, President Obama signed into law the Dodd-Frank Act that, among other things, amends …

The Need For Federal Solutions To Interstate And International Ethics Conflicts: A Case Study In Confidentiality, Jonathan M. Weiss

Journal of International Business and Law

Because of the lack of uniformity in the ethics rules of different states and countries, lawyers involved in interstate or international representations often face uncertainty regarding with which state's or country's ethics rules to comply. For example, California's confidentiality rule is extremely broad, only permitting disclosure in rare situations, while New Jersey's contains numerous exceptions. A lawyer involved in a transcontinental transaction may thus face an ethical quandary when deciding whether to disclose confidential information due to the competing obligations imposed by the states involved. Despite decades of debate regarding this subject, the uncertainty for lawyers remains, and the resulting …

Righting Others' Wrongs: A Critical Look At Clawbacks In Madoff-Type Ponzi Schemes And Other Frauds, Amy Sepinwall

Brooklyn Law Review

No abstract provided.

The Evolving Economic Structure Of Higher Education, Henry Hansmann

University of Chicago Law Review

No abstract provided.

Civil War Sesquicentennial : Did Economics Dictate The Outcome Of The Civil War?, Barbara Hahn

Civil War Book Review

State of the Field: Using Economics to Explain the Civil War’s Outcome

“The North can make a steam engine, locomotive, or railway car; hardly a yard of cloth or pair of shoes can you make… You are bound to fail. Only in your spirit and determination are you prepared for war. In all else....

Huch V. Charter Communications, Inc.: Consumer Prey, Corporate Predators, And A Call For The Death Of The Voluntary Payment Doctrine Defense, John E. Campbell, Oliver Beatty

Valparaiso University Law Review

No abstract provided.

Corporate Criminal Liability: Lessons From The Rothstein Debacle , Caitlin F. Saladrigas

University of Miami Law Review

No abstract provided.

The Arbitrage Of Truth: Combating Dissembling Disclosure, Derivatives, And The Ethic Of Technical Compliance, William H. Widen

University of Miami Law Review

No abstract provided.

Another Madoff Masquerade?: Questioning “Securities Fraud” In The Crime And Its Cleanup, J. Scott Colesanti

Saint Louis University Law Journal

No abstract provided.

Suffolk University Academic Catalog, College Of Arts And Sciences And Sawyer Business School, 2012-2013, Suffolk University

College of Arts and Sciences and Sawyer Business School Academic Catalogs

This catalog contains information for both the undergraduate and graduate programs. The catalog is a pdf version of the Suffolk website, and the pages are not in numerical order. In order to navigate the program descriptions and degree requirements, please use the menu links on the left side of each page.

To view the course descriptions, refer to the A-Z list of courses starting on page 1,220 (these are also included here as separate pdf files with lists of CAS and SBS courses). You can also search for a particular course or program by clicking ctrl+f and typing in the …

Hon. Ellsworth A. Van Graafeiland, Charles K. Whitehead

Cornell Law Review

No abstract provided.

Maintaining And Regaining Organizational Legitimacy : The U.S. Securities And Exchange Commission, Karen R. Bryce

Legacy Theses & Dissertations (2009 - 2024)

Focusing on organizational legitimacy is an essential element to the survival of an organization. Suchman (1995) suggests that "Legitimacy is a generalized perception or assumption that the actions of an entity are desirable, proper, or appropriate within some socially constructed system of norms, values, beliefs, and definitions" (p. 574). Legitimacy must first be gained and then maintained. If lost, legitimacy must be regained or the organization is unlikely to survive. Organizations can use both symbolic and substantive means of gaining, maintaining or regaining legitimacy. This dissertation explores organizational legitimacy by examining the case of the U.S. Securities and Exchange Commission …

Information Security In The Age Of Cloud Computing, James Eric Sims

Electronic Theses and Dissertations

Information security has been a particularly hot topic since the enhanced internal control requirements of Sarbanes-Oxley (SOX) were introduced in 2002. At about this same time, cloud computing started its explosive growth. Outsourcing of mission-critical functions has always been a gamble for managers, but the advantages of cloud computing are too tempting to ignore. However, the move to cloud computing could prove very costly for a business if the implementation were to fail. When making the decision to outsource critical functions, managers look to accountants to provide assurance that their data and transactions will be secure and that emergency procedures …

Back Matter

Seidman Business Review

No abstract provided.

The End Of The Internal Compliance World As We Know It, Or An Enhancement Of The Effectiveness Of Securities Law Enforcement? Bounty Hunting Under The Dodd-Frank Act's Whistleblower Provision, Justin Blount, Spencer Markel

Fordham Journal of Corporate & Financial Law

In the wake of Bernard Madoff’s $65 billion Ponzi scheme and the recent economic crisis stemming largely from loosely regulated subprime lending and mortgage-backed securities, President Obama signed the Dodd-Frank Wall Street Reform and Consumer Protection Act on July 21, 2010, signaling loudly and clearly that change is coming to Wall Street. But Wall Street is not the only one receiving a message. Buried deep within the 2,319 pages of the Dodd-Frank Act, companies can find Section 922, the whistleblower provision, which provides a bounty for whistleblowers who report securities violations to the Securities and Exchange Commission.These bounty provisions and …

The Judicial Access Barriers To Remedies For Securities Fraud., Michael J. Kaufman

Faculty Publications & Other Works

No abstract provided.

Further Perspectives On Corporate Wrongdoing, In Pari Delicto, And Auditor Malpractice, Deborah A. Demott

Washington and Lee Law Review

No abstract provided.

Romancing Organizational Leadership: A Study Of The Relationship Between Personality, Maturity, National Culture, And Romance Of Leadership In A Multinational Organization, Vu Nguyen Tran

Theses and Dissertations

Romance of Leadership is a disposition to over-attribute organizational and societal outcomes to the actions of senior level leaders. The greater the magnitude of the outcome, the stronger the belief that leadership is the most significant driving force behind that outcome. Strong believers are found to be more susceptible to the emergence of transformational and despotic leadership. The tendency to romanticize leadership cannot be eliminated but needs to be understood, accounted for, and hopefully managed, by aspiring leaders. This study found that romance of leadership is a pervasive and durable phenomenon that is rooted in human personality, and shaped by …

Shareholder Litigation After The Meltdown, Daniel J. Morrissey

West Virginia Law Review

No abstract provided.

Cpe Direct, January-March 2012, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Common Fraud : A Guide To Thwarting The Top Ten Schemes, Glenn L. Helms

Guides, Handbooks and Manuals

No abstract provided.

Toward A Public Enforcement Model For Directors' Duty Of Oversight, Renee M. Jones, Michelle Welsh

Vanderbilt Journal of Transnational Law

This Article proposes a public enforcement model for the fiduciary duties of corporate directors. Under the dominant model of corporate governance, the principal function of the board of directors is to oversee the conduct of senior corporate officials. When directors fail to provide proper oversight, the consequences can be severe for shareholders, creditors, employees, and society at large. Despite general agreement on the importance of director oversight, courts have yet to develop a coherent doctrine governing director liability for the breach of oversight duties. In Delaware, the dominant state for U.S. corporate law, the courts tout the importance of board …

Piercing The Veil Of Secrecy: Securing Effective Exchange Of Information To Remedy The Harmful Effects Of Tax Havens, Hedda Leikvang

Vanderbilt Journal of Transnational Law

The enforcement of tax laws abroad has long posed problems for authorities. However, that enforcement becomes increasingly more problematic when the information necessary for proper enforcement is located within an impenetrable system whose sole purpose is to protect that information from tax authorities in other countries. Although much effort has been expended to remedy the harmful effects of tax havens, few strategies have succeeded. But with the prospects of a record federal deficit and an ever-increasing tax gap, U.S. authorities have begun to look for new ways to strengthen the enforcement of U.S. tax laws abroad. The most prominent of …

Externalauditors' Reliance On Internal Auditors-Evidence From Indonesia / Bayu Nuansa, Bayu Nuansa

Student Works (2010-2019)

No abstract provided.

Illuminating The Limits Of Auditor Accountability For Fraud Detection Through A Historical Study Of Internal Control Evaluation, Stephanie D. Moussalli, O. Ronald Gray, Gokhan Karahan

Journal of Business, Industry, and Economics

Messner (2009) and Roberts (2009) argue that there are limits ofaccountability and transparency for accountants. We study the 20 th -centurydevelopment of independent auditors’ evaluation of internal controls as aU.S. example of attempted limits on auditors’ fraud detectionresponsibilities. While internal controls provide market value, theirevaluation during an audit has value largely to auditors themselves, whoshift some of the costs of the audit and much of the responsibility for frauddetection to management. A content analysis of the Montgomery’s Auditingseries from 1912 to 1998 demonstrates that the percent of text devoted toboth internal control techniques and their evaluation was a positive functionof …

The Department Of Justice Chases Mice While Lions Roam The Campsite: Why The Department Has Failed To Prosecute The Elite Frauds That Drove The Financial Crisis, William K. Black

Faculty Works

No abstract provided.

Encouraging Litigation: Why Dodd-Frank Goes Too Far In Eliminating The Procedural Difficulties In Sarbanes-Oxley, Jessica Luhrs

UC Law Business Journal

This note reviews the whistleblower protections in the Dodd-Frank Wall Street Reform and Consumer Protection Act. These sweeping protections decrease the barriers and increase the incentives for corporate whistleblowers, in part by decreasing procedural hurdles and providing potentially staggering cash bounties. This note argues that these whistleblower protections go too far and are likely to increase the number of false and meritless claims filed with the Securities and Exchange Commission. This note concludes that the Securities and Exchange Commission should address these shortcomings and supplement its regulatory efforts by incentivizing corporate transparency, penalizing those who file false claims, and encouraging …