Digital Commons Network^™

Protecting Non-Public Information In Community Banks: A Study For Implementing Risk Based Framework For Protecting Non Public Personal Information, Bruce Lee Upton

Theses and Dissertations

In today’s world it seems that cyber hackers, cyber terrorists, and cyber activists make headlines almost every day. Information security has become a major concern for bankers from both a reputation and regulatory examination standpoint. Bank management is tasked to answer a litany of questions. Is my bank secure? What impact does this security have on productivity? What solutions are cost effective? What impact will a security breach have on my bank and respective customer base? Additionally, many bankers don’t have on-staff expertise to answer these questions. Having a framework where bankers can know how likely it is they will …

Have We Overlooked The Benefits Of Nas, James C. Rich

Doctor of Business Administration Dissertations

Are nonaudit services (NAS) good or bad? Regulators, investors, and the professional accounting community have intensely debated this question for the last five decades. While seemingly a simple question, the abundance of conflicting literature surrounding this topic has indicated that the answer is anything but simple. The professional accounting community maintains that joint provision of the audit engagement and NAS results in a more in-depth knowledge base that positively impacts the auditor/client relationship. Regulators and investors have taken an opposing view by arguing that NAS lead auditors to compromise their independence. While an extensive body of literature has sought to …

Punishing On A Curve, Adi Leibovitch

Northwestern University Law Review

Does the punishment of one defendant depend on how she fares in comparison to the other defendants on the judge’s docket? This Article demonstrates that the troubling answer is yes. Judges sentence a given offense more harshly when their caseloads contain relatively milder offenses and more leniently when their caseloads contain more serious crimes. I call this phenomenon “punishing on a curve.”

Consequently, this Article shows how such relative sentencing patterns put into question the prevailing practice of establishing specialized courts and courts of limited jurisdiction. Because judges punish on a curve, a court’s jurisdictional scope systematically shapes sentencing outcomes. …

Sigtarp Quarterly Report To Congress July 27, 2017, United States: Office Of The Special Inspector General For The Tarp

Documents

No abstract provided.

If There's Something Strange In Your Workplace, Who Ya Gonna Call? The Second Circuit Expands Whistleblower Protection In Berman V. Neo@Ogilvy Llc, John K. Mickles

Villanova Law Review (1956 - )

No abstract provided.

U.S. Keeps Belize On List Of Money-Laundering Hubs, Louisa Reynolds

NotiCen

No abstract provided.

The Dual Role Of State Attorneys General In American Federalism: Conflict And Cooperation In An Era Of Partisan Polarization, Paul Nolette

Political Science Faculty Research and Publications

A key development during the Obama Administration was the increasing importance of state attorneys general (AGs) in national policymaking. This article examines the dual role that AGs played during the Obama years. The first role was highly contentious, with Republican AGs leading several multistate challenges to Obama Administration priorities and successfully limiting President Obama’s policy legacy. The second role was more cooperative, involving increasing coordination between AGs and their federal counterparts in national enforcement efforts. Relying on case studies in the areas of immigration enforcement, climate change regulation, and the oversight of for-profit higher education, this article highlights several crucial …

Send Us The Bitcoin Or Patients Will Die: Addressing The Risks Of Ransomware Attacks On Hospitals, Deborah R. Farringer

Seattle University Law Review

Part I of this Article describes how the healthcare industry has arrived in this place of vulnerability, including (1) the history of the movement toward EHRs through HIPAA, (2) HIPAA’s meaningful use regulations and the background of current ransomware attacks, and (3) the distinctions between these attacks and other security breaches that have plagued large insurers and health systems within the last five years. Next, Part II will examine current industry culture when it comes to cybersecurity and review current legal and business approaches to address this growing threat. Then, Part III will argue that, while the current laws—including HIPAA …

The Financial Exploitation And Abuse Of The Elderly, Christopher Hodges

Mahurin Honors College Capstone Experience/Thesis Projects

The criminal industry of elder financial fraud and exploitation (EFFE) is a growing concern among policy makers as well as researchers. This is due to the growing financial impact exploiters are having on their victims. EFFE is defined by the National Center on Elder Abuse as “the illegal or improper use of an elder’s funds, property, or assets (NCEA, 2017).” Following this definition, the quantity of wealth determined to have been lost due to EFFE is staggering. As the tangible capital loss has grown so has the need for more research into this topic. The research in this paper seeks …

Performance-Based Remedies: Ordering Firms To Eradicate Their Own Fraud, Lauren E. Willis

Law and Contemporary Problems

No abstract provided.

2017-06-09, Board Of Regents, Murray State University

Board of Regents Meeting Minutes

No abstract provided.

Reconceptualizing The Whistleblower's Dilemma, Miriam Baer

Faculty Scholarship

No abstract provided.

Empirical Examination For Operational And Credit Risk Perspective €“ A Case Of Commercial Banks Of Pakistan, Mian Saqib Mehmood, Iram Sheraz, Asif Mehmood, Bahaudin G. Mujtaba

HCBE Faculty Articles

The objective of this study is to evaluate the factors that influence credit and operational risk in commercial banks. Financial data was collected from 11 commercial banks of Pakistan listed in Karachi Stock Exchange (KSE) over the period of 2009-2014. Different statistical tools and techniques are applied to find the cause and effect relationship for the underconsideration issue.The banking sector have faced the rivalry with other financial institutions to grab the attention of the customers and having a considerable competition with other banks. The result has shown that operational risk had significant but negative relation with NPL and operating efficiency …

Small Investments, Big Losses: The States' Role In Protecting Local Investors From Securities Fraud, Carlos Berkejó

Washington Law Review

The securities regulation landscape has changed dramatically in recent years. Federal laws have increasingly preempted the regulatory power of states, while at the same time expanding the universe of securities offerings that are not subject to registration at the federal level. These political and policy choices reflect a balancing of two sometimes competing goals: protecting investors and facilitating capital formation. While policies centered on preemption and deregulation might reduce the cost of raising capital, these could also lead to more pervasive securities fraud. Any resulting increase in fraudulent practices is likely to disproportionately affect small securities offerings that are local …

The Professional Prospectus: A Call For Effective Professional Disclosure, Benjamin P. Edwards

Washington and Lee Law Review

No abstract provided.

Responding To Foreclosures In Cuyahoga County 2016 Update: Tenth Annual Report January 1 - December 31, 2016, Kathryn W. Hexter, Molly Schnoke

All Maxine Goodman Levin School of Urban Affairs Publications

The Levin College of Urban Affairs has been the evaluation and research partner for the Cuyahoga County Foreclosure Prevention Program (CCFPP) since the program was adopted in 2006. This report is an update to the County for 2016. The evaluation tracks progress and provides feedback about the program that can be used to improve and adapt it to meet the rapidly changing state and national context surrounding foreclosures.

Since the program began in 2006, the Cuyahoga County foreclosure prevention program has served a total of 29,135 homeowners at the five participating counseling agencies. In 2016 alone, 901 households were counseled. …

Continuing Conundrum Of Mistakes: Where The Dodd-Frank Act Went Wrong, Shipra Mehta

DePaul Business & Commercial Law Journal

No abstract provided.

Digital Forensics Tool Selection With Multi-Armed Bandit Problem, Umit Karabiyik, Tugba Karabiyik

Annual ADFSL Conference on Digital Forensics, Security and Law

Digital forensics investigation is a long and tedious process for an investigator in general. There are many tools that investigators must consider, both proprietary and open source. Forensics investigators must choose the best tool available on the market for their cases to make sure they do not overlook any evidence resides in suspect device within a reasonable time frame. This is however hard decision to make, since learning and testing all available tools make their job only harder. In this project, we define the digital forensics tool selection for a specific investigative task as a multi-armed bandit problem assuming that …

An Analysis Of Corruption In China: The Guanxi Network Of Chinese High Level Officials And Governors, Xiangru Yin

Sustainability and Social Justice

ABSTRACT

AN ANALYSIS OF CORRUPTION IN CHINA: THE GUANXI NETWORK OF CHINESE HIGH LEVEL OFFICIALS AND GOVERNORS

Xiangru YIN

Corruption is considered as one of the biggest hurdles faced by the Chinese government, as it has the effect of thwarting economic growth by perpetuating poverty and income inequality, and discouraging foreign investments into the country. However, unlike other countries, China is a special case because of the Chinese concept of guanxi that highlights the importance of maintaining relationships and networks. This system helps to better understand corruption in the Chinese context. The rules of guanxi are deeply embedded in Chinese …

Stewardship In The Church : The Theology And Practice Of Tithing, Offerings, And Stewardship In Evangelical Churches Of Russia, Sergey Chervonenko

ATS Dissertations

No abstract provided.

Games & Disguise: The Businessman In 19th & 20th Century Literature, Megan Koperna

Senior Honors Projects

No abstract provided.

The Impact Of Recent Sec Financial Reporting Probes On Shareholder Wealth: Companies, Competitors, And Consequences, Stephen Warde

Honors Projects in Finance

During an undergraduate college career, an accounting major devotes a great part of his or her time to learning how publicly traded businesses prepare financial statements in compliance with Generally Accepted Accounting Principles (GAAP) and federal securities laws. These accounting principles, standards, and procedures are ultimately enforced by the U.S. Securities and Exchange Commission (SEC) to protect investors, uphold fair markets, and promote public trust in the capital market system. To fulfill its mission, the SEC Division of Enforcement conducts investigations into possible violations of the federal securities laws and administers enforcement actions. Naturally, SEC investigations and the anticipation of …

Relieving Pressure: Ethical Leadership's Never Ending Fight Against Fraud, Steven Schmitz

Celebration of Scholarship 2012-2017

The poster analyzes ethical leadership in the financial reporting profession through the interview of six professionals who have leadership experience in their careers. It reviews the "Fraud Triangle" and establishes ethical leaderships role in minimizing financial fraud. Auditors implement internal controls to decrease the number of opportunities, while ethical leaders relieve pressure on employees. The poster also lists ways company's can implement ethics into their own firms and positions.

Law And Identifiability, Daphna Lewinsohn-Zamir, Ilana Ritov, Tehila Kogut

Indiana Law Journal

Psychological studies have shown that people react either more generously or more punitively toward identified individuals than toward unidentified ones. This phenomenon, named the identifiability effect, has received little attention in the legal literature, despite its importance for the law. As a prime example, while legislators typically craft rules that would apply to unidentified people, judges ordinarily deal with identified individuals. The identifiability effect suggests that the outcomes of these two forms of lawmaking may differ, even when they pertain to similar facts and situations.

This Article is a preliminary investigation into the relevance of the identifiability effect for law …

Dictation And Delegation In Securities Regulation, Usha Rodrigues

Indiana Law Journal

When Congress undertakes major financial reform, either it dictates the precise con-tours of the law itself or it delegates the bulk of the rule making to an administrative agency. This choice has critical consequences. Making the law self-executing in federal legislation is swift, not subject to administrative tinkering, and less vulnerable than rule making to judicial second-guessing. Agency action is, in contrast, deliberate, subject to ongoing bureaucratic fiddling, and more vulnerable than statutes to judicial challenge.

This Article offers the first empirical analysis of the extent of congressional delegation in securities law from 1970 to the present day, examining nine …

Does "Precrime" Mesh With The Ideals Of U.S. Justice?: Implications For The Future Of Predictive Policing, Jackson Polansky, Henry F. Fradella

Cardozo Public Law, Policy & Ethics Journal

Both the short story and film Minority Report are premised on a Precrime unit that relies on the psychic abilities of human mutants who can predict the commission of crimes before they occur. Advances in technology suggest that the science fiction depicted in Minority Report may one day become a reality. This paper summarizes the ways in which the criminal justice system currently derives crime predictions and extrapolates from these methods how technology might one day allow police to intervene before crimes are committed with great regularity and accuracy. The paper contemplates how an actual precrime system would struggle to …

Cyber Security Risks In Public High Schools, Ion Goran

Student Theses

Today, just like other organizations, schools are vulnerable to cyber-attacks. This vulnerability has vividly revealed itself in recent years, with the number of attacks on public schools increasing and taking ever-changing forms. Today, the student’s grades, disciplinary notes, learning diagnoses, phone numbers, addresses, and another identifying information is all at risk of being exposed. Moreover, poor network security poses a dire threat to parents of school children whose personal records contain sensitive or dangerous information. The practical implications of these attacks require intervention or remedy to increase cyber security. Cyberattacks may take place when storage facilities or infected devices are …

The 2008 Financial Recession And Fair Value Accounting, Anthony Hurlburt

Major Themes in Economics

The recent U.S. housing bubble was correlated with lax underwriting standards, flawed housing polices, and Wall Street innovation. At the peak of the housing bubble, the Financial Accounting Standards Board issued standard 157, which provided guidance on fair value accounting. Once the housing market deflated, the standard led many to believe that it was the sole reason asset values collapsed, creating a liquidity crunch and prolonging the financial recession. This paper investigates the causes of the housing bubble and Financial Accounting Standard’s relevance in the aftermath. It finds that fair value accounting simply exposed the poor underwriting standards, bad public …

Essays On The Tax Policy And Insider Trading, Han Shi

USF Tampa Graduate Theses and Dissertations

In the first essay I examine the relation between firm advertising and tax aggressiveness. Advertising increases firm visibility in both the product and the financial market. While investors would appreciate more tax savings, they are aware of the negative impact of tax aggressiveness on consumers’ views of the firm and hence its competitive positions in the product market. We find that firms that spend more on advertising have fewer tax sheltering activities, lower book-tax differences, and higher cash effective tax rates. Specifically, an increase of 1% on Advertising_i,t (ADVGP_i,t), the firm pays an additional tax of $0.70 …

Quantifying The Contours Of Power: Chief Justice Roberts & Justice Kennedy In Criminal Justice Cases, Michael A. Mccall, Madhavi M. Mccall

Pace Law Review

This Article seeks to contribute to the debate with an empirical analysis of voting behavior in criminal justice cases decided during the first ten Terms of the Roberts Court era. The following section presents the study’s case selection and introduces the types of measures used to illuminate influence on the High Court (Part II). Court- and individual-level tendencies (Part III) identify potential spheres of influence occupied by Chief Justice Roberts and Justice Kennedy. These bases of judicial power are examined separately in Part IV (Chief Justice Roberts) and Part V (Justice Kennedy). Some possible implications of Justice Scalia’s death on …