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Cpa Consultant, Volume 18, Number 2, August/September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

The Change Of Corporate Governance Structure In The United States And Taiwan, Yifan Tseng

LLM Theses and Essays

This thesis is discussed corporate governance issues in different legal schemes, mainly about the latest legal reforms in the United States, and Taiwan. And it is also talked about what kinds of impacts of the latest legal reforms of corporate governance in the United States on the foreign private issuers listed their securities in the NYSE or Nasdaq. Different corporate governance structures are derived from different legal basis and there is no perfect corporate governance model, however, with globalization and integration of financial and capital markets, the stronger the markets are, and the more influential their corporate governance structures would …

Revisiting The Role Of The Future In Accounting Reform, Lawrence A. Cunningham

ExpressO

Overlooked in accounting-reform debate emanating from recent financial reporting scandals is the role of forward-looking disclosure inaugurated in the late 1970s and expanded throughout the 1980s and 1990s. Debate centered on whether accounting concepts developed during this period were too rule-bound. An SEC study largely resolved this debate by characterizing US GAAP as a mix of rules and principles embedded in an objectives-based accounting system. The SEC expressed a slight preference for principles over rules in future accounting standard-setting. Some see this resolution as transformative. This Article considers how it may disguise a false dichotomy likely providing false catharsis. Underappreciated …

Exceptions, Lawrence Raful

Scholarly Works

No abstract provided.

Thinking Like A Deal Lawyer, Tina L. Stark

Journal of Legal Education

No abstract provided.

Hastings Community (Summer 2004), Hastings College Of The Law Alumni Association

Hastings Alumni Publications

No abstract provided.

Design, Implementation, And Evaluation Of An Elder Financial Abuse Program, Lisa A. Guion, Josephine Turner, Dena K. Wise

Journal of Extension

Financial exploitation of elders is the fastest growing crime in America, with telemarketing schemes being the prime methods used. The authors developed the Striking Back program, which includes a Leader's Guide, videotape, practice scenarios, and handouts, to make elders aware of the problem and provide strategies for dealing with solicitors. Pre/post knowledge tests were used to determine if learning occurred as a result of the educational program, and a 6-week follow-up evaluation was conducted to determine whether elders had adopted key practices that deter telemarketers. This article presents the program design and implementation strategies as well as evaluation results.

Legislating Corporate Ethics;Speech, Ralph Nader

Journal of Legislation

No abstract provided.

2004 Spring Public Record, Loyola Law School Los Angeles

Public Record

No abstract provided.

Members In Small Local Public Accounting Firms, April 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Corporation Accountability: Achieving Internal Self-Governance Through Sustainability Reports, Sonia Gioseffi

Cornell Journal of Law and Public Policy

No abstract provided.

The Dark Side Of Derivatives: A Book Note On Infectious Greed: How Deceit And Risk Corrupted The Financial Markets By Frank Partnoy, Monica S. Tew

North Carolina Banking Institute

No abstract provided.

Alumni, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

Lehman at Cornell: "Triple Inauguration"; Thanks, Judge Gadola; Father, daughter win separate recognitions; Washington State Bar honors Tony Miles, '99; Hirshon, '73, becomes CEO at Tonkon Torp; Bride/reporter: Kinnari Cowell-Shah, '95; Help is 'all in the family'; Class notes; In memoriam.

The Securities And Exchange Commission Goes Abroad To Regulate Corporate Governance, Roberta S. Karmel

Faculty Scholarship

No abstract provided.

The Securities And Exchange Commission Goes Abroad To Regulate Corporate Governance, Roberta S. Karmel

Faculty Scholarship

No abstract provided.

The Legislative And Judicial Response To Recent Corporate Governance Failures - Will It Be Effective - Part Ii?, James H. Cheek Iii

Transactions: The Tennessee Journal of Business Law

No abstract provided.

A New Product For The Corporation Law Market: Audit Committee Certifications, Lawrence A. Cunningham

ExpressO

In the swirling corporate governance reforms led by SOX, the SEC, SROs and PCAOB, Delaware and other states are playing minor roles at best. State absence creates a missing arc in the evolving US corporate governance circle. The circle is drawn as follows: state corporation law charges boards of directors with managing corporations and authorizes board committees; SOX charges audit committees with tasks, including supervising external auditors; SROs require audit committee characteristics like independence and compel disclosure; PCAOB requires external auditors to evaluate audit committee effectiveness. This last step could close the circle except that auditors performing this evaluation generate …

Lawyers In The Moral Maze , Mark A. Sargent

Working Paper Series

This article overviews the various forms of lawyer complicity in illegal or immoral behavior by corporate managers in the corporate scandals of the last three years, but focuses primarily on the question of why lawyers so often seemed willing to engage in or ignore behavior that presumably violated their own personal moral codes (whether religious or secular) as well as their professional role morality. The article draws on Robert Jackall's Moral Mazes (1988) for an answer derived from the sociology of corporate bureaucracies. Jackall's case studies of corporate managers found that managers adhered to the moral "rules-in-use" developed in their …

The Role Of The Central Bank In The Nigeria Financial System, Onyido C. Ben

Bullion

The central bank is pivotal in the management of the national economy. lts role is not only to regulate and monitor the financial system, but also to ensure its development, prevent financial distress which could undermine confidence in the system as well as facilitate sustained growth. This paper presents an overview of the Nigerian financial system, the functions of the Central Bank of Nigeria (CBN). It examines the Bank's monetary management, surveillance and promotional roles and the challenges for the CBN. The study concludes that, the enhanced operational autonomy of the CBN has provided a unique opportunity for the Bank …

Pslra, Slusa, And Variable Annuities: Overlooked Side Effects Of A Potent Legislative Medicine, Michael J. Borden

Mercer Law Review

This Article highlights a harmful and far-reaching unintended consequence of two major pieces of securities litigation reform legislation1 that were passed as part of the Republican party's Contract with America in the mid-1990s. These reforms were justified, in part, on the grounds that they would benefit investors by improving disclosure of financial information by corporations. However, for many aggrieved investors, the effect of the legislation was just the opposite. Because of inadequate and misleading disclosures made by life insurance companies and their registered representatives, consumers were induced to purchase inappropriate investments carrying excessive fees that reduced the value of their …

Disclosure Of Social Security Numbers, Confidential Information. Unfair Competition Actions. Telemarketing. Initiative Statute.

Initiatives

DISCLOSURE OF SOCIAL SECURITY NUMBERS, CONFIDENTIAL INFORMATION. UNFAIR COMPETITION ACTIONS. TELEMARKETING. INITIATIVE STATUTE. Prohibits businesses from disclosing consumers' social security numbers and confidential information except as specified. Allows identity theft victims to recover treble damages. Authorizes unfair competition actions to remedy violations of this measure and constitutional right of privacy; increases time to file such actions. Provides recovered monies be used to remedy harm, to prevent/redress such practices, or by court-approved fund for specified purposes. Allows remaining monies and civil penalties to be used for any purpose. Prohibits telemarketing calls from 5:00 p.m. to &:00 a.m. next day. Summary of …

Disclosure Of Social Security Numbers. Identity Theft Remedies. Unfair Competition Actions. Telemarketing Calls.Initiative Statute.

Initiatives

DISCLOSURE OF SOCIAL SECURITY NUMBERS. IDENTITY THEFT REMEDIES. UNFAIR COMPETITION ACTIONS. TELEMARKETING CALLS. INITIATIVE STATUTE. Prohibits businesses from disclosing consumers' social security numbers except as specified. Allows identity theft victims to recover treble damages. Authorizes unfair competition actions to remedy violations of this measure and constitutional right of privacy. Requires that monies obtained from unfair business practices be used to remedy harm, to prevent/redress unfair business practices, or by court-approved fund for other specified purposes. Allows remaining monies and civil penalties to be used for any purpose. Prohibits telemarketing calls from 5:00 p.m. to 8:00 a.m. next day. Summary of …

Disclosure Of Social Security Numbers. Unfair Competition Actions. Initiative Statute.

Initiatives

DISCLOSURE OF SOCIAL SECURITY NUMBERS. UNFAIR COMPETITION ACTIONS. INITIATIVE STATUTE. Prohibits businesses from disclosing consumer social security numbers for profit. Allows disclosure of social security number with consumer's express permission, to complete an authorized financial transaction or as required or permitted by federal law. Authorizes unfair competition actions to remedy violations of this measure and constitutional right of privacy. Requires that monies obtained from unfair business practices be used to remedy harm, to prevent/redress unfair business practices, or by court-approved fund for specified purposes. Allows any remaining monies and all civil penalties to be used for any purpose. Summary of …

Social Security Numbers And Consumer Confidential Information. Disclosure. Identity Theft Remedies. Unfair Competition Actions. Initiative Statute.

Initiatives

SOCIAL SECURITY NUMBERS AND CONSUMER CONFIDENTIAL INFORMATION. DISCLOSURE. IDENTITY THEFT REMEDIES. UNFAIR COMPETITION ACTIONS. INITIATIVE STATUTE. Prohibits businesses from disclosing consumer social security numbers and confidential information to third parties except as specified. Allows identity theft victims to recover treble damages. Authorizes unfair competition actions to remedy violations of this measure and constitutional right of privacy. Requires that monies obtained from unfair business practices be used to remedy harm, to prevent or redress unfair business practices, or by court-approved fund for other specified purposes. Allows any remaining monies and all civil penalties to be used for any purpose. Summary of …

Social Security Numbers. Disclosure. Identity Theft Remedies. Unfair Competition Actions. Telemarketing Calls. Initiative Statute.

Initiatives

SOCIAL SECURITY NUMBERS. DISCLOSURE. IDENTITY THEFT REMEDIES. UNFAIR COMPETITION ACTIONS. TELEMARKETING CALLS. INITIATIVE STATUTE. Prohibits businesses from disclosing consumers' social security numbers except as specified. Allows identity theft victims to recover treble damages from businesses. Authorizes unfair competition actions to remedy violations of this measure and constitutional right of privacy. Provides monies obtained from unfair business practices to be used to remedy harm, to prevent or redress unfair business practices, or by court-approved fund for other specified purposes; allows any remaining monies to be used for any purpose. Prohibits telemarketing calls from 5:00 p.m. to 8:00 a.m. next day. Summary …

Disclosure Of Consumer Confidential Information And Social Security Numbers. Unfair Competition Actions. Telemarketing Calls. Initiative Statute.

Initiatives

DISCLOSURE OF CONSUMER CONFIDENTIAL INFORMATION AND SOCIAL SECURITY NUMBERS. UNFAIR COMPETITION ACTIONS. TELEMARKETING CALLS. INITIA TIVE STATUTE. Prohibits businesses from disclosing consumer social security numbers and confidential information except as specified. Authorized unfair competition action to remedy violations of this measure and constitutional right of privacy. Requires that monies obtained from unfair business practices be used to remedy harm, to prevent or redress unfair business practices, or by court-approved fund for other specified purposes. Allows any remaining monies and all civil penalties to be used for any purpose. Prohibits telemarketing calls from 5:00 p.m. to 8:00 a.m. next day. Summary …

Disclosure Of Consumer Confidential Information. Unfair Competition Actions. Initiative Statute.

Initiatives

DISCLOSURE OF CONSUMER CONFIDENTIAL INFORMA TION. UNFAIR COMPETITION ACTIONS. INITIATIVE STATUTE. Prohibits businesses from disclosing consumers' confidential information except as specified. Authorizes unfair competition actions to remedy violations of this measure and constitutional right of privacy. Requires monies obtained from unfair business practices to be used to remedy harm, to prevent or redress unfair business practices, or by court-approved fund for other specified purposes. Allows any remaining monies and all civil penalties to be used by state and local agencies for any purpose. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and local …

Badm 201.04: Financial Accounting, Barbara Chaney

University of Montana Course Syllabi

No abstract provided.

Corporate Governance: Sarbanes-Oxley Act, Related Legal Issues, And Global Comparisons, John M. Holcomb

Denver Journal of International Law & Policy

No abstract provided.