Digital Commons Network^™

Against Regulatory Stimulus, Erik F. Gerding

Law and Contemporary Problems

No abstract provided.

Mit 362-102: Geriatric Engineering I (Revised For Remote Learning), David Lubliner

School of Applied Engineering and Technology Syllabi

No abstract provided.

What If Granny Wants To Gamble? Balancing Autonomy And Vulnerability In The Golden Years, Mary F. Radford

ACTEC Law Journal

No abstract provided.

What Are You Saying? Using Topic To Detect Financial Misreporting, Nerissa C. Brown, Richard M. Crowley, W. Brooke Elliott

Research Collection School Of Accountancy

We use a machine learning technique to assess whether the thematic content of financial statement disclosures (labeled topic) is incrementally informative in predicting intentional misreporting. Using a Bayesian topic modeling algorithm, we determine and empirically quantify the topic content of a large collection of 10‐K narratives spanning 1994 to 2012. We find that the algorithm produces a valid set of semantically meaningful topics that predict financial misreporting, based on samples of Securities and Exchange Commission (SEC) enforcement actions (Accounting and Auditing Enforcement Releases [AAERs]) and irregularities identified from financial restatements and 10‐K filing amendments. Our out‐of‐sample tests indicate that topic …

Complementary Approaches Or Conflicting Strategies? Examining Cisa And New York's Dfs Cybersecurity Regulations As A Harmonizing Framework For A Bilateral Approach To Cybersecurity, Richard Q. Sterns

Richmond Journal of Law & Technology

The question of whether more aggressive approaches to the enforcement of cybersecurity standards can survive in a time where sharing threat information is crucial to protecting privacy has been ongoing for some time. This paper argues that this is not an either-or proposition and that enforcement frameworks like New York’s DFS Cybersecurity Regulations and information sharing frameworks such as CISA can exist in harmony, and that their divergent approaches actually strengthen American cybersecurity law as a whole.

Cyberdamages, Black, Stephen T.

Santa Clara High Technology Law Journal

CYBERDAMAGES

News And Notes: The European Jesuit Libraries Provenance Project, Kathleen M. Comerford

History: Faculty Publications

The European Jesuit Libraries Provenance Project is a census of books once owned by a Jesuit college or house in Europe between the 1550s and 1773. The suppression of the Society of Jesus led to the dispersal of its books, and the ejlpp uses both manuscript inventories and searches in modern libraries to locate the volumes once associated with the Society of Jesus. It is multimedia, digital humanities endeavor, supervised by Kathleen M. Comerford and employing student interns at Georgia Southern University.

Charter Schools, Academy Schools, And Related-Party Transactions: Same Scams, Different Countries, Preston C. Green Iii, Chelsea E. Connery

Arkansas Law Review

In the course of the last quarter century, governmental entities in both the United States and England have sought to encourage educational innovation by creating publicly funded schools that are independent from many of the rules that apply to locally controlled schools. These schools are called charter schools in the United States and academy schools (academies) in England. Private companies run a high percentage of these charter schools and academies. In the United States, these companies are commonly referred to as educational management organizations (EMOs). In England, these organizations are called academy trusts (ATs).

2019-2020 Catalog, Revised, January 23, 2020 (Effective January 23, 2020), Governors State University

Catalogs

No abstract provided.

Teaching About The Dark Web In Criminal Justice Or Related Programs At The Community College And University Levels., Scott H. Belshaw, Brooke Nodeland, Lorrin Underwood, Alexandrea Colaiuta

Journal of Cybersecurity Education, Research and Practice

Increasingly, criminal justice practitioners have been called on to help solve breaches in cyber security. However, while the demand for criminal justice participation in cyber investigations increases daily, most universities are lagging in their educational and training opportunities for students entering the criminal justice fields. This article discusses the need to incorporate courses discussing the Dark Web in criminal justice. A review of existing cyber-criminal justice programs in Texas and nationally suggests that most community colleges and 4-year universities have yet to develop courses/programs in understanding and investigating the Dark Web on the internet. The Dark Web serves as the …

Corporations Under The Bill Of Attainder Clause, Harrison A. Newman

Duke Law Journal

The Constitution’s Bill of Attainder Clauses, found in Article I, Section 9 and Article I, Section 10, prohibit both Congress and state legislatures from passing targeted statutes imposing punishment on specified actors without trial. The Supreme Court has never decided whether the Clauses apply to corporations.

The Second Circuit is the only federal circuit to address the issue explicitly, holding in Consolidated Edison Co. of New York v. Pataki that Article I, Section 10’s Bill of Attainder Clause applies to corporations. Other circuits either have not faced the issue or have assumed, for the purposes of the specific cases before …

Artificial Intelligence In The Fintech Sector – Legal And Regulatory Aspects, Marcin Rojszczak

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

The aim of the article is to discuss the legal consequences of implementing modern data processing techniques, in particular machine learning and Big Data analysis, in the fi nancial innovation sector (fi ntech). These techniques not only create new opportunities for data monetization for entities operating in the fi nancial sector, but also reveal new regulatory and supervisory challenges that need to be addressed.

Detecting Corporate Environmental Cheating, Seema Kakade, Matt Haber

Faculty Scholarship

As evidenced by the Volkswagen diesel emissions scandal, corporations cheat on environmental regulations. Such scandals have created a surge in the academic literature in a wide range of areas, including corporate law, administrative law, and deterrence theory. This article furthers that literature by focusing on one particular area of corporate cheating—the ability to learn of the cheating in the first place. Detecting corporate cheating requires significant information about corporate behavior, activity, and output. Indeed, most agencies have broad statutory authority to collect such information from corporations, through targeted records requests, and inspection. However, authority is different from ability. The corporate …

A Theoretical Framework For Understanding Financial Distortions: With Special Application To China, Guangdong Xu, Michael Faure

North Carolina Journal of International Law

No abstract provided.

Senior Healthcare Fraud Under Investigation, Nicole Forbes Stowell, Martina K. Schmidt, Carl J. Pacini, Nathan Wadlinger

USF St. Petersburg Campus Faculty Publications

No abstract provided.

A Practitioner's Approach To Implementing Community Bank Internal Controls, Paul A. Dubrey Jr

Walden Dissertations and Doctoral Studies

Some community bank compliance professionals lack strategies to comply with the 2013 Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework statement, so they have been slow to adapt to the new COSO framework. However, they will be under increased regulatory pressure to do so. Grounded in Cressey's fraud triangle theory, the purpose of this qualitative single case study was to explore strategies community bank compliance professionals use to comply with the revised COSO internal control framework. Four compliance professionals at a community bank in the Boston, Massachusetts area who have successfully implemented strategies for internal control …

Reducing The Frequency And Effects Of Fraudulent Activities In Community Action Agencies, Marvin L J Blye

Walden Dissertations and Doctoral Studies

In the United States, nonprofit organization leaders estimate that $40 billion of revenue is lost every year because of financial scandals and fraudulent activities. Fraud negatively affects organizational functioning, service delivery, and board governance. Nonprofit leaders who fail to prevent fraud increase the chance of their organization's failure. Grounded in Cressey's fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies nonprofit community action agency (CAA) executive leaders use to reduce fraudulent financial activities. The participants comprised 5 executive CAA nonprofit leaders located in Maryland who effectively used strategies to reduce fraudulent financial behaviors in …

Reducing Payment-Card Fraud, Chares R. Ross

Walden Dissertations and Doctoral Studies

Critical public data in the United States are vulnerable to theft, creating severe financial and legal implications for payment-card acceptors. When security analysts and managers who work for payment card processing organizations implement strategies to reduce or eliminate payment-card fraud, they protect their organizations, consumers, and the local and national economy. Grounded in Cressey’s fraud theory, the purpose of this qualitative single case study was to explore strategies business owners and card processors use to reduce or eliminate payment-card fraud. The participants were 3 data security analysts and 1 manager working for an international payment card processing organization with 10 …

Small Nonprofit Fraud: Risk Mitigation Strategies, Anne M. Marchetti

Walden Dissertations and Doctoral Studies

Fraud is a significant worldwide issue for organizations of every size and industry. Small nonprofit organizations are particularly vulnerable to financial and reputational loss due to a fraud incident, which can be devastating. Grounded in the Committee of Sponsoring Organization of the Treadway Commission framework, the purpose of this qualitative single case study was to explore fraud risk mitigation strategies employed by management in a small nonprofit organization in Florida. Three managers in a small nonprofit organization in Florida, participated in face-to-face semistructured interviews to share their fraud risk mitigation strategies. The data collection process also included inspection of business …

Strategies Business Leaders Use To Prevent Employee Financial Fraud In Their Nonprofit Organizations, Sylvia A. Lawson

Walden Dissertations and Doctoral Studies

Leaders of nonprofit organizations experience financial losses when their employees engage in financial fraud. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multicase study was to explore strategies leaders of nonprofit organizations use to prevent losses from employee financial fraud. The participants comprised 3 leaders of nonprofit organizations located in South Carolina with successful experience preventing employee financial fraud losses. Data were collected from semistructured interviews and organizational documents, such as company policies and financial statements. Yin’s 5-step analysis process was used to analyze the data with 2 themes emerging: policies created helped leaders prevent losses from …

Reducing The Frequency And Effects Of Fraudulent Activities In Community Action Agencies, Marvin L J Blye

Walden Dissertations and Doctoral Studies

In the United States, nonprofit organization leaders estimate that $40 billion of revenue is lost every year because of financial scandals and fraudulent activities. Fraud negatively affects organizational functioning, service delivery, and board governance. Nonprofit leaders who fail to prevent fraud increase the chance of their organization’s failure. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies nonprofit community action agency (CAA) executive leaders use to reduce fraudulent financial activities. The participants comprised 5 executive CAA nonprofit leaders located in Maryland who effectively used strategies to reduce fraudulent financial behaviors in …

The Verbal And Non-Verbal Indicators Of Deceit In Financial And Political Fraud: A Case Study Of Bernard L. Madoff, Chen Shui-Bien And Bo Xilai, Vivian Wu

Department of Conflict Resolution Studies Theses and Dissertations

From the earliest financial scams of the seventeenth century, through the headlinegrabbing Wall Street scandals of our time, financial fraud and embezzlement have damaged both domestic and global economic systems. Preventative measures are the best way to reduce fraud. Fraudsters are adaptive and will find ways to circumvent such measures. Detecting fraud is essential once the prevention mechanisms have failed. This dissertation investigated the inherent problems of financial fraud detection for high stake fraudsters in the corporate and political fields in the United States, China and Taiwan. Both verbal and non-verbal signs of deception were examined in the case studies …

Too Big To Care: Promoting Ethics When Ethics Are Not Profitable, Doreen E. Shanahan, Jeffrey R. Baker, Stephen M. Rapier, Nancy Ellen Dodd

All Faculty Open Access Publications

Beginning in 2002, Wells Fargo began opening fraudulent accounts for unsuspecting customers. Stakeholders at every level either participated in, ignored, or tolerated the bank’s behavior that defrauded consumers on a massive scale. These unethical and well-documented schemes spanned more than a decade. Using public sources, this case recounts the events and ethical lapses that unfolded over the multiyear investigation of the Wells Fargo fraudulent accounts scandal and illuminates the general systemic failures of corporate culture and governance, public regulation, and market responses to promote ethical business practices. This case provides the opportunity to consider what means for fostering ethical conduct …

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

Session Laws 2001-Present

No abstract provided.

Consumer Financial Education And Risky Financial Asset Holding In China, Ting Zhu, Jing Jian Xiao

Human Development and Family Science Faculty Publications

Risky financial asset holding is arguably a desirable financial behaviour that contributes to consumer financial well‐being. However, studies about associations between consumer financial education and risky financial asset holding in China remain limited. To fill this gap, using data from the 2015 China Household Finance Survey, this study examined the association between financial education and risky financial asset holdings and explored its mediators. Results from Probit regressions showed that financial education was positively associated with the household risky financial asset holding. Further analyses based on the mediating model found that financial literacy, economic and financial information search and risk tolerance …

Prosecuting Foreign Bribery In National Projects: A Multi-Phased Approach To Reduce Corruption, Julia E. Johnson

American University Business Law Review

The gradual establishment of an international mechanism to review and prosecute allegations of corruption could help to deter fraudulent conduct. Fraudulent conduct often reduces the economic benefits associated with large-scale development or investment projects. These projects are generally awarded through contract bidding; the bidding outcome may be dictated by bribery and other corrupt behaviors by local officials overseeing the project. The money earmarked for the project may in turn be siphoned off to the bribe recipients for private gain, leaving citizens unable to appreciate the fruits of any such project. For this reason, reducing corruption should remain a key priority. …

The United Postal Service—The One Word That Makes All The Difference, Jena Martin, Matthew Titolo

Law Faculty Scholarship

In recent months, the United States Postal Service (USPS) has taken center stage on a number of intersecting issues in our society: the pandemic; the upcoming election (through mail-in voting) and the controversy surrounding the appointment of Louis DeJoy to the position of Postmaster General. President Donald Trump has frequently made derogatory remarks regarding the Postal Service, calling it a “joke,” and has made repeated statements encouraging its privatization. However, President Trump’s rhetoric (as well as the rhetoric of others before him) obfuscates the critical mission of the USPS – to provide service to every American in the country; not …

A Dive Into Eb-5: A Need For Complete Modernization Of U.S. Investor-Based Immigration Program Or Eb-5 (Employment-Based Immigration: Fifth Preference), James Reiser

Touro Law Review

No abstract provided.

Bitcoin: Speculation Vs. Investment, Greyson Sklba

Renée Crown University Honors Thesis Projects - All

No abstract provided.

Resurrecting Magnuson-Moss Rulemaking: The Ftc At A Data Security Crossroads, Ian M. Davis

Emory Law Journal

Welcome to the digital age, where consumer data is more valuable than gold. In this era of information, companies treat personal data as a prized commodity, leveraging its potential to boost business and engage an ever-growing number of customers. Yet when companies fail to protect the sensitive data that they hold, consumers are left with few avenues to obtain redress for the harms they may have suffered. In an effort to protect consumers, the Federal Trade Commission (FTC) has been policing inadequate data security practices since the early 2000s. Using its broad authority under Section 5 of the Federal Trade …