Digital Commons Network^™

The Investor Confidence Game, Lynn A. Stout

Brooklyn Law Review

No abstract provided.

An Economic Analysis Of The Private Securities Litigation Reform Act: Auctions As An Efficient Alternative To Judicial Intervention, Charles H. Gray

William & Mary Law Review

No abstract provided.

Criminal Copyright Infringement, I. Trotter Hardy

William & Mary Bill of Rights Journal

No abstract provided.

Can The "Public Interest" Justify Non-Consensual Searches Of Homes In Bankruptcy Cases?, A. Mechele Dickerson

William & Mary Bill of Rights Journal

No abstract provided.

Vol. 23, No. 12 (November 18, 2002)

Indiana Law Annotated

No abstract provided.

Montana Kaimin, November 7, 2002, Associated Students Of The University Of Montana

Montana Kaimin, 1898-present

Student newspaper of the University of Montana, Missoula.

The Beginning Of Herstory For Corporate Law, Kellye Y. Testy

Seattle Journal for Social Justice

No abstract provided.

The Crisis In Financial Reporting, Rick Antle

Publications and Research

No abstract provided.

October 7, 2002 Reporter, University Of Alabama At Birmingham

eReporter (campus newsletter)

No abstract provided.

Insurers Jump On Train For Federal Insurance Regulation: Is It Really What They Want Or Need, Danielle F. Waterfield

Connecticut Insurance Law Journal

No abstract provided.

Counselor, Vol. 23, No. 3, October 1, 2002, New York Law School

New York Law School Community Newsletter

No abstract provided.

The Setonian, September 19, 2002, Seton Hall University

2002

No abstract provided.

New Accounting Culture., Barry C. Melancon

Guides, Handbooks and Manuals

No abstract provided.

Pyramid Schemes: An Exploratory Study Into An Emerging Form Of White-Collar Crime, Matthew V. Carter

Theses & Honors Papers

This project was conducted to explain why people engage in white-collar crime with specific attention given to the rationales and motivations by individual participants in a pyramid scheme.

This exploratory case study utilized existing files from a law enforcement investigation as well as newspaper articles that covered the investigation.

Qualitative data in the form of content analysis of these secondary data sources was used to capture themes related to the rationales and motivations behind a person becoming involved in a pyramid scheme. These investigative files and newspaper articles represented statements made by persons who became involved in this emerging form …

The Murray Ledger And Times, July 29, 2002, The Murray Ledger And Times

The Murray Ledger & Times

No abstract provided.

The Impact Of Computer Security Regulation On American Companies, Dean William Harvey, Amy White

Texas Wesleyan Law Review

Since the mid 1990's, e-business and electronic communication have spread rapidly and widely throughout the United States. According to one study, the majority of the U.S. population, fifty-four percent, used the Internet in September 2001, up twenty-six percent from the year before. Companies are targeting their e-business efforts to reach this expanding customer base. By entering the world of e-business, companies can benefit from lower transaction costs, improvement in the time to take products to market, cost savings in inventory and supply chain reduction, improved communications, and the ability to outsource organizational tasks such as payroll and customer-relations management. Cost …

Enron, Accounting, And Lawyers, Matthew J. Barrett

Journal Articles

Enron's collapse painfully illustrates the importance of financial accounting to all lawyers. Accounting is often referred to as "the language of business." Virtually every lawyer represents businesses, their owners, or clients with adverse legal interests, such as creditors and customers. Especially after Enron, lawyers cannot competently represent clients if they do not grasp certain basic principles about accounting. This article lists the top ten accounting lessons that any lawyer could learn from the scandal. These lessons include the components of a complete set of financial statements, the choices inherent in generally accepted accounting principles, the distortions possible in pro forma …

Factors Influencing Adoption Of Mobile Computing, Wenli Zhu, Fiona Fui-Hoon Nah, Fan Zhao

Research Collection School Of Computing and Information Systems

The emergence of mobile computing combined with the increased popularity of the Internet is changing our daily lives. The increasing use of small portable computers, wireless networks and satellites un folds the new technology of mobile computing, which allows transmis sion of data to computers that are not physically linked to a network. As a result, people can communicate on the move. Mobile devices with new input and output methods and form factors are dramatically different from traditional desktop computers (Rodden et al., 1998). These technological changes make increasing demands on both the quality of user interface and the functionality …

Prospectus, April 10, 2002, Andre L. Moraes, Elizabeth Simmons, Blane Mcclellan, Jon Rule, Adam Soebbing

Prospectus 2002

No abstract provided.

Cpa Consultant, Volume 16, Number 2, April/May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

When Fair Consideration Is Not Fair, David F. Kurzawa Ii

Cornell Journal of Law and Public Policy

No abstract provided.

Bits And Bytes: The Carnivore Initiative And The Search And Seizure Of Electronic Mail, Sandy D. Hellums

William & Mary Bill of Rights Journal

This Note examines the application of Fourth Amendment search and seizure doctrines to the interception of electronic mail within the context of the FBI Carnivore initiative. The author argues that the traditional law of electronic surveillance's understanding of communication is outdated and never contemplated new technologies like Carnivore and their far reaching implications. Consequently, the author argues, that to protect our long-understood expectations of privacy, the search and seizure of electronic documents should be analyzed under the traditional papers analysis. To do so, the Supreme Court would afford the interception electronic documents the highest form of constitutional protect available under …

Home Mortgage Lender Settles "Predatory Lending" Charges, United States: Federal Trade Commission (Ftc)

Documents

No abstract provided.

Whither Securities Regulation? Some Behavioral Observations Regarding Proposals For Its Future, Robert Prentice

Duke Law Journal

Respected commentators have floated several proposals for startling reforms of America's seventy-year-old securities regulation scheme. Many involve substantial deregulation with a view toward allowing issuers and investors to contract privately for desired levels of disclosure and fraud protection. The behavioral literature explored in this Article cautions that in a deregulated securities world it is exceedingly optimistic to expect issuers voluntarily to disclose optimal levels of information, securities intermediaries such as stock exchanges and stockbrokers to appropriately consider the interests of investors, or investors to be able to bargain efficiently for fraud protection.

Public Oversight Board Staff. Status Report: The Recommendations Of The Panel On Audit Effectiveness, As Of February 15, 2002, American Institute Of Certified Public Accountants. Public Oversight Board, Panel On Audit Effectiveness

Association Sections, Divisions, Boards, Teams

No abstract provided.

Impact Of September 11th On Anti-Money Laundering Efforts, And The European Union And Commonwealth Gatekeeper Initiatives, Nicole M. Healy

The International Lawyer

No abstract provided.

Corporate Training Assessment Technique: Risk Factors Associated With Misappropriation Of Assets, Carolyn A. Strand, Kathryn A.S. Lancaster, Jerry Thorne

Accounting

Due to rapid advances in technology, companies are spending record amounts of money on training as they seek to increase employee skills (Armour 1999). Because managers believe that corporate fraud is a growing problem, an important skill for all employees should be the ability to recognize the risk factors that are frequently associated with fraud. A number of instructional cases have been developed that focus on the problems of employee fraud and unethical management practices. Training materials and professional standards now include more detailed information on the subject of fraud and the auditor's responsibility, as well as management's responsibility, with …

Enron And The Dark Side Of Shareholder Value, William Wilson Bratton

Articles

This Article addresses the implications that the Enron collapse holds out for the self-regulatory system of corporate governance. The case shows that the incentive structure that motivates actors in the system generates much less powerful checks against abuse than many observers have believed. Even as academics have proclaimed rising governance standards, some standards have declined, particularly those addressed to the numerology of shareholder value. The Article's inquiry begins with Enron's business plan. The Article asserts that there may be more to Enron’s "virtual firm" strategy than meets the eye beholding a firm in collapse. The Article restates the strategy as …

When Self-Regulation, Market Forces, And Private Legal Actions Fail: Appropriate Government Regulation And Oversight Is Necessary To Ensure Minimum Standards Of Quality In Long-Term Health Care, Alexander D. Eremia

Annals of Health Law and Life Sciences

Mr. Eremia's paper discusses market forces, professional self-regulation, and private litigation individually and collectively as methods of maintaining and improving quality of care. He determines that whether separately or in conjunction, these three paradigms have not been successful agents in this regard. By analyzing the regulatory framework and oversight provided by the federal government in the long-term care industry, Mr. Eremia argues persuasively that despite its occasional inadequacies, regular and consistent oversight and regulation by the government is imperative in order to effect meaningful and systemic improvements in the provision of quality care.

Auditor Industry Specialization And Fraudulent Financial Reporting; Discussant’S Response: “Auditor Industry Specialization And Fraudulent Financial Reporting”, Joseph V. Carcello, Albert L. Nagy, Audrey A. Gramling

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.