Digital Commons Network^™

Usa V. Zander

2009 Decisions

USDC for the District of New Jersey

Masthead

Journal of Digital Forensics, Security and Law

No abstract provided.

Front Matter

Journal of Digital Forensics, Security and Law

No abstract provided.

Law Upside Down: A Critical Essay On Stoneridge Investment Partners, Llc V. Scientific-Atlanta, Inc., Franklin A. Gevurtz

NULR Online

No abstract provided.

Forbes Magazine Lists Head Of Sinaloa Cartel Among "New Billionaires", Ladb Staff

SourceMex

No abstract provided.

The Bg News March 17, 2009, Bowling Green State University

BG News (Student Newspaper)

The BGSU campus student newspaper. March 17, 2009. Volume 99-Issue 115.

Cue Usage In Financial Statement Fraud Risk Assessments: Effects Of Technical Knowledge And Decision Aid Use, Jean Lin Seow

Research Collection School Of Accountancy

This paper investigates the effects of technical knowledge and decision aid use on financial statement fraud risk assessments made by directors and students. More extreme fraud risk assessments are made when participants identify and process larger (smaller) numbers of diagnostic (non-diagnostic) factors, with technical knowledge driving diagnostic factor identification. Significant decision aid-technical knowledge effects are also found; decision aid use has a detrimental effect on high-knowledge directors while improving performance in inexperienced, low-knowledge students. These results suggest that although decision aids can afford gains in performance in inexperienced users, they can have unintended and/or paradoxical behavioural effects on experienced users.

The Impact Of Authentic Leadership And Ethical Organizational Culture On Auditor Behavior, Janice Taylor Morris Phd

Dissertations

Recently, unprofessional behavior resulted in several high-profile financial scandals and business failures. Many blamed external auditors of these companies' financial statements for failing to detect and/or report errors and fraud that led to the failures. Leaders within major audit firms have been urged to foster more ethical firm environments as a means of inhibiting dysfunctional auditor behavior (DAB) such as premature sign-off, gathering insufficient audit evidence, and the underreporting of time spent conducting an audit. This advice is based on two assumptions: (1) auditor behavior is one element of audit quality and (2) the behavior of employees is influenced by …

Terrorism And Crime: Critical Linkages, James H. Anderson, Stephen R. Bowers

Faculty Publications and Presentations

This paper is an effort to analyze the connection between failed new nation states, crime, and terrorism. Terrorist-criminal links in Former Soviet Union (FSU) countries pose one of the greatest potential threats to U.S. security, as many of these states are rent with economic instability, political turmoil, and religious fervor. Given sufficient profit incentives, criminal groups may be tempted to steal nuclear materials from poorly guarded Russian facilities and sell them to terrorist groups. The flight of Al Qaeda affiliates from Afghanistan into Central Asia following the US-led military intervention in 2001 has exacerbated this problem.

Full Deposit Insurance Coverage And Related Supplementary Measures, Taiwan: Central Deposit Insurance Corporation

Documents

No abstract provided.

Mustang Daily, January 21, 2009

Cal Poly Student Newspaper

Student newspaper of California Polytechnic State University, San Luis Obispo, CA.

Hedge Fund Fraud And The Public Good, Lydie Pierre-Louis

Economics, Law, and International Business

The current financial crisis resonates with every American, regardless of their connection to the securities markets. Many struggle to understand how and why the American financial and securities markets collapsed last year. In essence, why did the regulators fail to prevent the collapse? Government officials continue to analyze the relationship between the structural collapse of the markets and regulators’ limited jurisdiction over a class of entities whose transactions substantially impact the markets: hedge funds. Congress can no longer deny hedge funds’ detrimental impact on the financial and securities markets. The impetus for financial re-regulation has arrived. It is incumbent upon …

Don't Give Grandma An Ipod For Christmas: An Expository Study Examining The Consumer Behavior Of Senior Citizens In The Digital Music Indistry, Joshua T. Coleman

Mahurin Honors College Capstone Experience/Thesis Projects

Senior citizens are the fastest growing demographic today, and the digital music industry is one of the fastest growing aspects of our economy. This study explores the relationships and underlying correlations between these two facets. Three research methods were employed: field observation of a musician targeting his music to the elderly; data analysis of this musician’s sales records; and a questionnaire seeking the purchasing and listening preferences of baby boomers and senior citizens. The results reveal that, as age increases, senior citizens’ comfort purchasing and listening to music through digital methods decreases. A negative correlation between age, nostalgic marketing, and …

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

Session Laws 2001-Present

No abstract provided.

Securities Laws In Soap Operas And Telenovelas: Are All My Children Engaged In Securities Fraud?, Elena Marty-Nelson

Faculty Scholarship

Securities law images are broadcast to millions worldwide through soap operas and telenovelas. Doctors, and professionals in other fields, have recognized the power of dramatic serials. They have generated a rich body of scholarship demonstrating how these mediums of popular culture impart health messages or effect social change. This author describes some of those empirical studies and suggests that legal scholars conduct similar empirical or ethnographic studies, particularly on the impact of portrayals of complex legal issues such as securities fraud in serials. The author explains differences and similarities between telenovelas and soap operas and compares portrayals of legal issues …

Study Of The Sarbanes-Oxley Act Of 2002 Section 404 Internal Control Over Financial Reporting Requirements, Gennaro Bernile

Research Collection Lee Kong Chian School Of Business

No abstract provided.

Coping In A Global Marketplace: Survival Strategies For A 75-Year-Old Sec, James D. Cox

Faculty Scholarship

Notwithstanding cynicism to the contrary, data bears witness to the fact that government agencies come and go. There are multiple causes that give rise to their disappearance but among the most powerful is that conditions that first gave rise to the particular agency's creation no longer exist so that the regulatory needs that once prevailed are no longer present or that there is a better governmental response than Congress' earlier embraced when it initially created an independent regulatory agency to address the problems needing to be addressed. Certainly the more rigid the regulatory authority conferred on an agency has much …

The Unaccountability Of The Accounting Regulators: Analyzing The Constitutionality Of The Public Company Accounting Oversight Board, 42 J. Marshall L. Rev. 1019 (2009), Whitney Innes

UIC Law Review

No abstract provided.

Who's In Charge Here? Requiring More Transparency In Corporate America: Advancements In Beneficial Ownership For Privately Held Companies, 42 J. Marshall L. Rev. 1049 (2009), Dean Kalant

UIC Law Review

No abstract provided.

Confessions Of A Whistleblower: The Need To Reform The Whistleblower Provision Of The Sarbanes-Oxley Act, 43 J. Marshall L. Rev. 241 (2009), Jisoo Kim

UIC Law Review

No abstract provided.

When Is Lying Illegal? When Should It Be? A Critical Analysis Of The Federal False Statements Act, 43 J. Marshall L. Rev. 111 (2009), Steven R. Morrison

UIC Law Review

No abstract provided.

Governing Corporate Compliance, Miriam H. Baer

Faculty Scholarship

In light of the financial meltdown of 2008, it is reasonable to question whether the prior decade’s emphasis on corporate compliance - the internal programs that corporations adopt in order to educate employees, improve ethical norms, and detect and prevent violations of law - has been fruitful. This Article contends that the key problem with compliance is that we regulate it through an adversarial system that pits federal prosecutors against corporate defense counsel, fueling distrust between corporate entities and the government, and between the corporate employees and the internal monitors tasked with ensuring compliance. Despite this adversarial atmosphere, a number …

2009 Cardozo Life (Issue 1), Benjamin N. Cardozo School Of Law

Cardozo Life Magazine

Table of Contents:

Around Campus, page 3

Faculty Briefs, page 24

An Interview with Bernhard Schlink, page 34

“You shall love the stranger, for you yourselves were once strangers in the land of Egypt.”, page 40

Arguing Ashcroft v. Iqbal: A View from the Lectern, page 48

Their Defining Moments, page 52

Alumni News, page 58

Defining A Forensic Audit, G. S. Smith, D. L. Crumbley

Journal of Digital Forensics, Security and Law

Disclosures about new financial frauds and scandals are continually appearing in the press. As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny. At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S. The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model.

Sweetening The Deal: Strengthening Transnational Bribery Laws Through Standard International Corporate Auditing Guidelines, Timothy W. Schmidt

Minnesota Law Review, Vols. 1-106:1 (1917-2021)

No abstract provided.

Qualitative Information In Annual Reports & The Detection Of Corporate Fraud : A Natural Language Processing Perspective, Sunita Goel

Legacy Theses & Dissertations (2009 - 2024)

High profile cases of fraudulent financial reporting such as those that occurred at Enron and WorldCom have shaken public confidence in the U.S. financial reporting process and have raised serious concerns about the roles of auditors, regulators, and analysts in financial reporting. In order to address these concerns and restore public confidence, the Sarbanes-Oxley Act (SOX) of 2002 was enacted. However, SOX has not lived up to its promise. Numerous cases of fraudulent financial reporting have surfaced in the post-SOX era. So far, the major thrust of research has been on examining fraud that has already been discovered. This dissertation …

Restoring Legal Aid To The Poor: A Call To End Draconian And Wasteful Restrictions, Rebekah Diller, Emily Savner

Fordham Urban Law Journal

A growing number of national, state, and local voices have called for reform of the legal services restrictions. Reports by Access to Justice and legal services commissions in eighteen states have identified the restrictions as substantial barriers to justice.Others have spoken out about the harms of the restrictions, and particularly their application to non-LSC funds. Describing a lawsuit filed by Oregon against the “program integrity rule,” Governor Ted Kulongoski said: “The important point is that for the first time a state is now party to a suit that attempts to free Legal Aid from restrictions that serve no purpose other …

Reinventing The Sec By Staring Into Its Past, James D. Cox

Faculty Scholarship

No abstract provided.

Sarbanes-Oxley Writ Large: Sarbanes-Oxley And The Foreign Commerce Clause, Karl T. Muth

Journal of International Business and Law

No abstract provided.

In Pursuit Of Justice Prosecuting Terrorism Cases In The Federal Courts - 2009 Update And Recent Developments, James J. Benjamin Jr.

Case Western Reserve Journal of International Law

No abstract provided.