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Articles 1711 - 1740 of 2883
Full-Text Articles in Entire DC Network
Insider Threat Detection On The Windows Operating System Using Virtual Machine Introspection, Martin H. Crawford
Insider Threat Detection On The Windows Operating System Using Virtual Machine Introspection, Martin H. Crawford
Theses and Dissertations
Existing insider threat defensive technologies focus on monitoring network traffic or events generated by activities on a user's workstation. This research develops a methodology for signaling potentially malicious insider behavior using virtual machine introspection (VMI). VMI provides a novel means to detect potential malicious insiders because the introspection tools remain transparent and inaccessible to the guest and are extremely difficult to subvert. This research develops a four step methodology for development and validation of malicious insider threat alerting using VMI. Six core use cases are developed along with eighteen supporting scenarios. A malicious attacker taxonomy is used to decompose each …
The Case For Insider-Trading Criminalization And Sentencing Reform, Mirela V. Hristova
The Case For Insider-Trading Criminalization And Sentencing Reform, Mirela V. Hristova
Transactions: The Tennessee Journal of Business Law
This article attempts to shed light on the profound deficiencies in insider-trading law and regulation and identifies ways in which these deficiencies can be overcome. Unlike other types of white-collar crime, insider trading is not conclusively harmful and may in fact be beneficial. Until this hypothesis is fully tested, though, the government’s sweeping crackdown on the practice seems rushed and misguided. Even if insider trading is indeed harmful, the government’s preferred path to deterrence is unnecessarily wasteful. Either way, insider trading is one area of white-collar criminal law where reform is truly needed.
Sec Staff Ends Probe Of Lehman Without Finding Fraud, Joshua Gallu
Sec Staff Ends Probe Of Lehman Without Finding Fraud, Joshua Gallu
Documents
No abstract provided.
The Extraterritorial Application Of U.S. Securities Fraud Prohibitions In An Increasingly Global Transactional World, Joan Macleod Heminway
The Extraterritorial Application Of U.S. Securities Fraud Prohibitions In An Increasingly Global Transactional World, Joan Macleod Heminway
Scholarly Works
This draft working paper, prepared for a French academic forum entitled “American Law Today: Identity, Mutations, and Debate,” is a brief essay on the current and potential future extraterritorial reach of Section 10(b) of the Securities Exchange Act of 1934, as amended, and Rule 10b-5 adopted by the U.S. Securities and Exchange Commission under Section 10(b). The essay does three principal things. First, it summarizes the key antifraud rules in context. Next, it describes (in brief) the history and current state of the academic and political debate on the extraterritoriality of Section 10(b) and Rule 10b-5 (including commentary on the …
Forensic Analysis Of Linux Physical Memory: Extraction And Resumption Of Running Processes., Ernest D. Mougoue
Forensic Analysis Of Linux Physical Memory: Extraction And Resumption Of Running Processes., Ernest D. Mougoue
Masters Theses, 2010-2019
Traditional digital forensics’ procedures to recover and analyze digital data were focused on media-type storage devices like hard drives, hoping to acquire evidence or traces of malicious behavior in stored files. Usually, investigators would image the data and explore it in a somewhat “safe” environment; this is meant to reduce as much as possible the amount of loss and corruption that might occur when analysis tools are used. Unfortunately, techniques developed by intruders to attack machines without leaving files on the disks and the ever dramatically increasing size of hard drives make the discovery of evidence difficult. These increased interest …
Misstatement Amounts And Associated Penalties For Fraudulent Financial Reporting, Maria Babajanian
Misstatement Amounts And Associated Penalties For Fraudulent Financial Reporting, Maria Babajanian
USF St. Petersburg campus Honors Program Theses (Undergraduate)
This paper examines recent civil lawsuits brought by the Securities and Exchange Commission (SEC) for trends in legal action taken against companies and individuals engaged in fraudulent financial reporting. In many cases, corporate executives benefit from manipulating financial statements but seem to face little to no consequences when the fraud is uncovered. In this study, SEC fraud cases are followed from investigation to prosecution or settlement. The misstatement amounts are compared against the amount of any penalties and other legal consequences. Suggestions are then made for deterring fraudulent reporting in the future.
Healthy Aging And Older Asian Indian Immigrants: A Key Informant Survey Of Seven Ethnic Community Centers In Santa Clara County, Sadhna Diwan, Sharvari Dixit
Healthy Aging And Older Asian Indian Immigrants: A Key Informant Survey Of Seven Ethnic Community Centers In Santa Clara County, Sadhna Diwan, Sharvari Dixit
Faculty Publications
This study is an examination of the present status of healthy aging programs and services provided to older Asian Indian (AI) immigrants in Santa Clara County. The primary goals of the study were to develop a profile of programs being offered to AI seniors at various ethnic community organizations; and to determine the met and unmet needs for programs and services that promote healthy aging in the AI senior population. A key informant survey was conducted with leaders of seven different organizations in Santa Clara County known to currently provide some services to AI seniors. These seven organizations are estimated …
Determinants And Implications Of Audit Reporting Lags In China, Wei Luo
Determinants And Implications Of Audit Reporting Lags In China, Wei Luo
Lingnan Theses
Timeliness is an essential attribute of corporate financial reporting as it affects the usefulness of information made available to external investors. The recognition that the length of audit is the single most important determinant influencing the timeliness of earnings announcements has motivated investigations on audit reporting lags in different countries. Nevertheless, there is a lack of research on this issue in China where the institutional environment for accounting and auditing practices is different from that of other countries. The growing interest in the Chinese stock market from domestic and international investors further increases the importance of this research. In this …
The Impact Of The Euro On The United States Equity Markets, Joseph F. Jacob
The Impact Of The Euro On The United States Equity Markets, Joseph F. Jacob
Journal of Civil Rights and Economic Development
No abstract provided.
To Insure Or Not To Insure, That Is The Question: Congress' Attempt To Bolster The Insurance Industry After The Attacks On September 11, 2001, Mark Boran
Journal of Civil Rights and Economic Development
No abstract provided.
Using Second Circuit Precedent To Fundamentally Change Mutlinational Corporations' Global Foreign Corrupt Practices Act Internal Investigations, Travis Robert-Ritter
Using Second Circuit Precedent To Fundamentally Change Mutlinational Corporations' Global Foreign Corrupt Practices Act Internal Investigations, Travis Robert-Ritter
Brigham Young University International Law & Management Review
No abstract provided.
Huntsman Alumni Magazine, Spring 2012, Usu Jon M. Huntsman School Of Business
Huntsman Alumni Magazine, Spring 2012, Usu Jon M. Huntsman School Of Business
Huntsman Business Magazine
Alumni magazine for the Jon M. Huntsman School of Business at Utah State University.
Auditor Size Vs. Audit Quality: An Analysis Of Auditor Switches, Jackie Weiner
Auditor Size Vs. Audit Quality: An Analysis Of Auditor Switches, Jackie Weiner
Accounting
In recent years, there has been a debate over whether public companies should be required to have either a mandatory retention period or a mandatory rotation period for their external auditors. With all of the financial scandals that occurred in the late 1990s and early 2000s, the idea of auditor switching has come to the forefront. There are some opponents to auditor switching when companies switch auditors due to opinion shopping. However, research has identified many other reasons for switching auditors, such as business growth or requirements for new audit procedures. When companies require more complex audits, it may become …
A Business Lawyer's Bibliography: Books Every Dealmaker Should Read, Robert C. Illig
A Business Lawyer's Bibliography: Books Every Dealmaker Should Read, Robert C. Illig
Journal of Legal Education
No abstract provided.
Accounting And Auditing Enforcement Releases: Cash Flow Evidence Associated With Revenue Recognition Fraud, Irana Scott
Accounting And Auditing Enforcement Releases: Cash Flow Evidence Associated With Revenue Recognition Fraud, Irana Scott
Electronic Theses and Dissertations Archive
In an attempt to predict financial statement fraud, prior accounting research has considered the characteristics of firms that manipulate their financial statements. The aforementioned studies have included various fraud types and often focus on accruals manipulations of the financial statements. In contrast, this study concentrates on a specific type of fraud, revenue manipulations, and the effect of this fraud type on the firm's cash flows. This is an important issue as fraud (and related cash flow) is directly related to the firm's ability to remain viable. This three-paper dissertation contributes to existing literature by separating revenue manipulations from other types …
Consent Judgment, United States Of America, Et Al. V. Bank Of America Corp., Et Al.
Consent Judgment, United States Of America, Et Al. V. Bank Of America Corp., Et Al.
National Mortgage Settlements Digital Archive
No abstract provided.
Consent Judgment, United States Of America, Et Al. V. Bank Of America Corp., Et Al.
Consent Judgment, United States Of America, Et Al. V. Bank Of America Corp., Et Al.
National Mortgage Settlements Digital Archive
No abstract provided.
Consent Judgment, United States Of America, Et Al. V. Bank Of America Corp., Et Al.
Consent Judgment, United States Of America, Et Al. V. Bank Of America Corp., Et Al.
National Mortgage Settlements Digital Archive
No abstract provided.
Consent Judgment, United States Of America, Et Al. V. Bank Of America Corp., Et Al.
Consent Judgment, United States Of America, Et Al. V. Bank Of America Corp., Et Al.
National Mortgage Settlements Digital Archive
No abstract provided.
White Collar Crime And The United States' Economy, Megan Graham
White Collar Crime And The United States' Economy, Megan Graham
Honors Theses and Capstones
This paper attempts to study white collar crime and the cost it has on the United States' economy. White collar crime has many ripple effects including job loss, stock price changes, consumer price increases, jail costs, and court costs, and each of these comes at an enormous cost to society. Overall, this paper argues that more resources are needed for white collar crime prevention in order to save a large sum of money each year.
Detecting Fraud: Utilizing New Technology To Advance The Audit Profession, Gabriella Stanton
Detecting Fraud: Utilizing New Technology To Advance The Audit Profession, Gabriella Stanton
Honors Theses and Capstones
No abstract provided.
Conflicting Currents: The Obligation To Maintain Inviolate Client Confidences And The New Sec Attorney Conduct Rules, Keith Paul Bishop, James F. Fotenos, Steven K. Hazen, James R. Walther, Nancy H. Wojtas
Conflicting Currents: The Obligation To Maintain Inviolate Client Confidences And The New Sec Attorney Conduct Rules, Keith Paul Bishop, James F. Fotenos, Steven K. Hazen, James R. Walther, Nancy H. Wojtas
Pepperdine Law Review
No abstract provided.
Information Security Policy Compliance: A User Acceptance Perspective, Ahmad Al-Omari
Information Security Policy Compliance: A User Acceptance Perspective, Ahmad Al-Omari
Masters Theses & Doctoral Dissertations
Information security policy compliance is one of the key concerns that face organizations today. Although, technical and procedural securities measures help improve information security, there is an increased need to accommodate human, social, and organizational factors. While employees are considered the weakest link in information security domain, they also are assets that organizations need to leverage effectively. Employees’ compliance with Information Security Policies (ISPs) is critical to the success of an information security program. This study adapts the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) to examine users’ behavioral intention to comply with ISPs. Compliance and …
Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Mutiny By The Bounties? The Attempt To Reform Wall Street By The New Whistleblower Provisions Of The Dodd-Frank Act, Geoffrey Christopher Rapp
Mutiny By The Bounties? The Attempt To Reform Wall Street By The New Whistleblower Provisions Of The Dodd-Frank Act, Geoffrey Christopher Rapp
BYU Law Review
No abstract provided.
Are Auditors' Going-Concern Evaluations More Useful After Sox?, Benjamin P. Foster, Terry J. Ward
Are Auditors' Going-Concern Evaluations More Useful After Sox?, Benjamin P. Foster, Terry J. Ward
Faculty and Staff Scholarship
Bankruptcy risk is a crucial factor in auditors’ decisions whether or not to modify their audit opinion based on the going-concern assumption. SOX required more extensive audit procedures than those required before its passage. More extensive audit procedures should result in more meaningful audit reports. This study examines whether the auditors’ going-concern opinion provides more useful incremental information after SOX than before SOX in distinguishing between distressed companies that become bankrupt in the next year and those that do not. We find that an audit opinion variable adds more useful information to bankruptcy prediction models after SOX than before SOX. …
Rose-Colored Glasses, Opaque Financial Reporting, And Investor Blues: Enron As Con And The Vulnerability Of Candian Corporate Law, Janis Sarra
St. John's Law Review
No abstract provided.
Enron's Legislative Aftermath: Some Reflections On The Deterrence Aspects Of The Sarbanes-Oxley Act Of 2002, Michael A. Perino
Enron's Legislative Aftermath: Some Reflections On The Deterrence Aspects Of The Sarbanes-Oxley Act Of 2002, Michael A. Perino
St. John's Law Review
No abstract provided.
The Duty To Monitor: Emerging Obligations Of Outside Lawyers And Auditors To Detect And Report Corporate Wrongdoing Beyond The Federal Securities Laws, Larry Cata Backer
The Duty To Monitor: Emerging Obligations Of Outside Lawyers And Auditors To Detect And Report Corporate Wrongdoing Beyond The Federal Securities Laws, Larry Cata Backer
St. John's Law Review
No abstract provided.
The Judicial Access Barriers To Remedies For Securities Fraud, Michael J. Kaufman, John M. Wunderlich
The Judicial Access Barriers To Remedies For Securities Fraud, Michael J. Kaufman, John M. Wunderlich
Law and Contemporary Problems
No abstract provided.