Digital Commons Network^™

How The "Unintended Consequences" Story Promotes Unjust Intent And Impact., Martha T. Mccluskey

Journal Articles

In the guise of critical analysis of the limits of law reform, the familiar phrase “unintended consequences” serves to rationalize rising inequality and to undermine democratic accountability. This paper examines how the phrase promotes a story of disentitlement, using the recent financial crisis as an example. By naturalizing inequality as power beyond law’s reach, this phrase’s message that benign law is likely to bring unequal consequences dovetails with a seemingly contradictory message that benign intent, rather than harmful impact, is what primarily counts for evaluating inequality.

As part of a LatCrit XV symposium taking a “bottom-up” view of the recent …

Keep Your Friends Close But Your Auditors Closer: Corporations Risk Waiver When Independent Auditors Request Work Product, Daniel M. Reach

University of Florida Journal of Law & Public Policy

No abstract provided.

Assessing Companies Allowance For Doubtful Accounts: Earnings Management And The Recession, David Mcarthur Neyhart

Honors Theses

The purpose of this thesis is to determine if the economic downturn from 2007- 2009 had any significant influence on company’s ability to estimate bad debt expense, and to examine if there were any noticeable trends of earnings management. The estimates that companies use for their estimated allowance for doubtful accounts are largely unregulated and subjective, and therefore are more easily manipulated. This point is illustrated in the Statements on Auditing Standards number 57.4 by saying, “As estimates are based on subjective as well as objective factors, it may be difficult for management to establish controls over them. Even when …

Market Reactions To Publicly Announced Privacy And Security Breaches Suffered By Companies Listed On The United States Stock Exchanges: A Comparative Empirical Investigation, Adolfo S. Coronado

Open Access Theses & Dissertations

Using a sample of security and privacy breaches the present research examines the comparative announcement impact between the two types of events. The first part of the dissertation analyzes the impact of publicly announced security and privacy breaches on abnormal stock returns, the change in firm risk, and abnormal trading volume are measured. The second part of the dissertation analyzes differential impact between security and privacy breaches on abnormal stock returns, the change in firm risk, and abnormal trading volume are measured.

Using a sample of 114 security (65) and privacy (49) breaches on average, security breaches resulted in more …

On The Development Of A Digital Forensics Curriculum, Manghui Tu, Dianxiang Xu, Samsuddin Wira, Cristian Balan, Kyle Cronin

Journal of Digital Forensics, Security and Law

Computer Crime and computer related incidents continue their prevalence and frequency, resulting in losses approaching billions of dollars. To fight against these crimes and frauds, it is urgent to develop digital forensics education programs to train a suitable workforce that can effectively investigate computer crimes and incidents. There is presently no standard to guide the design of digital forensics curriculum for an academic program. In this research, previous work on digital forensics curriculum design and existing education programs are thoroughly investigated. Both digital forensics educators and practitioners were surveyed and results were analyzed to determine the industry and law enforcement …

Overcriminalization For Lack Of Better Options: A Celebration Of Bill Stuntz, Daniel C. Richman

Faculty Scholarship

The unity of Bill Stuntz's character – his profound integrity – makes it easy to move from a celebration of his friendship (which I’ve treasured since we first met back in 1985) to one of his scholarship, for creativity, wisdom, and humility are strengths not just of Bill himself but of his work. Even as his broad brush strokes have fundamentally advanced our understanding of the interplay between substantive criminal law, criminal procedure, and criminal justice institutions over time, Bill's work – like Bill himself – welcomes and endures sustained engagement. Humility is appropriate for me, too, as I offer …

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

Faculty Scholarship

No abstract provided.

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

Hofstra Law Faculty Scholarship

In December 2008, broker-dealer CEO Bernard Madoff confessed to a massive Ponzi scheme. Days later, he was charged by the Securities and Exchange Commission and the United States Attorney for, among other things, securities fraud. The theory of prosecution proceeded on the premise that Madoff's illicit investment advisory activities (which stemmed from his reputation in the industry) operated wholly apart from his broker-dealer activities. Subsequently, both the SEC and FINRA (the industry's largest self-regulator) concluded studies affirming that no securities transactions took place at the broker-dealer —for years, the man with the famous investment firm and his employees had simply …

Automated Human Screening For Detecting Concealed Knowledge, Nathan W. Twyman

Business and Information Technology Faculty Research & Creative Works

Screening individuals for concealed knowledge has traditionally been the purview of professional interrogators investigating a crime. But the ability to detect when a person is hiding important information would be of high value to many other fields and functions. This dissertation proposes design principles for and reports on an implementation and empirical evaluation of a non-invasive, automated system for human screening. The screening system design (termed an automated screening kiosk or ASK) is patterned after a standard interviewing method called the Concealed Information Test (CIT), which is built on theories explaining psychophysiological and behavioral effects of human orienting and defensive …

The Effect Of Password Management Procedures On The Entropy Of User Selected Passwords., John D. Enamait

All-Inclusive List of Electronic Theses and Dissertations

Maintaining the security of information contained within computer systems poses challenges for users and administrators. Attacks on information systems continue to rise. Specifically, attacks that target user authentication are increasingly popular. These attacks are based on the common perception that traditional alphanumeric passwords are weak and susceptible to attack. As a result of attacks targeting alphanumeric passwords, different authentication methods have been proposed. Nonetheless, traditional alphanumeric-based passwords remain the most common form of user authentication and are expected to remain so for the foreseeable future. This study provided empirical data to determine if the entropy of user-selected passwords was affected …