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Accounting Historians Notebook, 1995, Vol. 18, No. 1 (Spring) [Whole Issue] Apr 1995

Accounting Historians Notebook, 1995, Vol. 18, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


The Cord Weekly (March 22, 1995) Mar 1995

The Cord Weekly (March 22, 1995)

The Cord

No abstract provided.


Securities: Deterring Fraud Vs. Avoiding The "Strike Suit": Reaching An Appropriate Balance, D. Brian Hufford Feb 1995

Securities: Deterring Fraud Vs. Avoiding The "Strike Suit": Reaching An Appropriate Balance, D. Brian Hufford

Brooklyn Law Review

No abstract provided.


Digest Of Washington Issues, Summer 1995, Vol. 6, No. 1, American Institute Of Certified Public Accountants. Washington Office Staff Jan 1995

Digest Of Washington Issues, Summer 1995, Vol. 6, No. 1, American Institute Of Certified Public Accountants. Washington Office Staff

Newsletters

No abstract provided.


Cpa Management Consultant, Winter 1995, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Cpa Management Consultant, Winter 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Fbi In The 21st Century, Howard M. Shapiro Jan 1995

The Fbi In The 21st Century, Howard M. Shapiro

Cornell International Law Journal

No abstract provided.


Personal Data Security: Divergent Standards In The European Union And The United States, Amy Fleischmann Jan 1995

Personal Data Security: Divergent Standards In The European Union And The United States, Amy Fleischmann

Fordham International Law Journal

This Note argues that the U.S. Government should discontinue all attempts to establish EES as the de facto encryption standard in the United States because the economic disadvantages associated with widespread implementation of EES outweigh the advantages this advanced data security system provides. Part I discusses the EU's legislative efforts to ensure personal data security and analyzes the evolution of encryption technology in the United States. Part II examines the methods employed by the U.S. Government to establish EES as the de facto U.S. encryption standard. Part III argues that the U.S. Government should terminate its effort to establish EES …


Aicpa Media Guide : Questions And Answers On Professional Issues, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Aicpa Media Guide : Questions And Answers On Professional Issues, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


The Savings And Loan Debacle Of The 1980s: White-Collar Crime Or Risky Business, William K. Black, Calavita Kitty, Pontell N. Henry Jan 1995

The Savings And Loan Debacle Of The 1980s: White-Collar Crime Or Risky Business, William K. Black, Calavita Kitty, Pontell N. Henry

Faculty Works

This paper examines the role of white-collar crime in the savings and loan crisis. Noting economists' assertions that crime was only a minor ingredient in the crisis, we compare the explanatory power of this "minimal fraud" model to that of its "material fraud" alternative. Bringing together evidence from every major study of thrifts in the 1980s, we argue that only the material fraud hypothesis can make sense of these data. This study demonstrates the utility of deductive reasoning in distinguishing between white-collar crime and ordinary business transactions, thereby potentially contributing to prosecutorial efforts, and helping resolve long-standing methodological dilemmas confront­ing …


Repo Madness: The Characterization Of Repurchase Agreements Under The Bankruptcy Code And The U.C.C., Jeanne L. Schroeder Jan 1995

Repo Madness: The Characterization Of Repurchase Agreements Under The Bankruptcy Code And The U.C.C., Jeanne L. Schroeder

Articles

The article examines the legal characterization of repurchase agreements (repos) under the Bankruptcy Code and the Uniform Commercial Code (U.C.C.), with a focus on proposed revisions to Articles 8 and 9. It argues that repos should be treated as sales rather than secured loans, primarily due to the repo buyer's unrestricted right to deal with the collateral. This characterization is supported by court rulings in cases such as In re Bevill, Bresler & Schulman and SEC v. Drysdale Securities Corp., which emphasize the transfer of ownership and the buyer's ability to engage with the securities. The article critiques current methods …


An Examination Of Investor Evaluation Of Corporate Social Performance., Gisele Kay Jackson Jan 1995

An Examination Of Investor Evaluation Of Corporate Social Performance., Gisele Kay Jackson

LSU Historical Dissertations and Theses

This study examines the relative importance of criteria that investors consider when evaluating corporate social performance. Socially sensitive investing has increased in importance in the past two decades and the availability of information is key to effective social action. The Analytic Hierarchy Process (AHP) is used to determine the relative importance assigned to specific social criteria by representatives of socially or environmentally responsible mutual funds in the U.S. and abroad. A hierarchy of social criteria is developed. Five criteria enter into the evaluation of corporate social performance: community involvement, environment, fair business practices, human resources, and products and services. The …


Assembly Office Of Research, S. Cola Jan 1995

Assembly Office Of Research, S. Cola

California Regulatory Law Reporter

No abstract provided.


Senate Office Of Research, S. Cola Jan 1995

Senate Office Of Research, S. Cola

California Regulatory Law Reporter

No abstract provided.


Capitol Account, Volume 6, Number 4, December 1994, American Institute Of Certified Public Accountants (Aicpa) Dec 1994

Capitol Account, Volume 6, Number 4, December 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Auditing Standards Board Public Document, October 4-6, 1994, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 1994

Auditing Standards Board Public Document, October 4-6, 1994, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Practice Alert 94-3: About The Detection And Prevention Of Fraud Task Force, Acceptance And Continuance Of Audit Clients, American Institute Of Certified Public Accountants. Professional Issues Task Force Sep 1994

Practice Alert 94-3: About The Detection And Prevention Of Fraud Task Force, Acceptance And Continuance Of Audit Clients, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.


Auditing Standards Board Public Document, June 14-16, 1994, American Institute Of Certified Public Accountants. Auditing Standards Board Jun 1994

Auditing Standards Board Public Document, June 14-16, 1994, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Financial Statements With Environmental Concerns: An Exploratory Study Of The Impact On The Auditor's Role And Responsibilities, Lori Burton Apr 1994

Financial Statements With Environmental Concerns: An Exploratory Study Of The Impact On The Auditor's Role And Responsibilities, Lori Burton

Mahurin Honors College Capstone Experience/Thesis Projects

No abstract provided.


Digest Of Washington Issues, Summer 1994, Vol. 5, No. 2, American Institute Of Certified Public Accountants. Washington Office Staff Jan 1994

Digest Of Washington Issues, Summer 1994, Vol. 5, No. 2, American Institute Of Certified Public Accountants. Washington Office Staff

Newsletters

No abstract provided.


What We Can Learn From Yogi Berra: Discussant's Response To "Auditing For Fraud: Perception Vs. Reality", Karen V. Pincus Jan 1994

What We Can Learn From Yogi Berra: Discussant's Response To "Auditing For Fraud: Perception Vs. Reality", Karen V. Pincus

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Client Acceptance And Continuation Decisions, Stephen Asare, Karl Hackenbrack, Robert W. Knechel Jan 1994

Client Acceptance And Continuation Decisions, Stephen Asare, Karl Hackenbrack, Robert W. Knechel

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Solving The Drug Enforcement Dilemma: Lessons From Economics, Stephen J. Schulhofer Jan 1994

Solving The Drug Enforcement Dilemma: Lessons From Economics, Stephen J. Schulhofer

Faculty Articles

Skeptics wonder whether drug prohibition is worth its costs. But legalization is a complex and risky proposition, with political acceptability verging on zero. Thus, we redouble our commitment to vigorous enforcement of drug laws. Each year, the President's Office of National Drug Control Policy calls for another round of increases in expenditure for investigation, prosecution, and imprisonment of drug dealers. Yet success on this front is elusive and partly self-defeating. The billions we invest seldom bring tangible results, and dramatic drug seizures, when they occur, are rapidly offset by new shipments and alternate sources of supply. Worst of all, the …


The Effect Of Time Pressure On Auditor Attention To Red Flags In A Dual-Task Environment., Robert Lance Braun Jan 1994

The Effect Of Time Pressure On Auditor Attention To Red Flags In A Dual-Task Environment., Robert Lance Braun

LSU Historical Dissertations and Theses

Motivated by recent attention given to the independent auditor's role in detecting red flags, this dissertation investigates the effect of time pressure on auditors' attention to red flags in the auditing environment. In so doing, the earlier work of McDaniel (1990) investigating the effects of time pressure on the auditor's ability to execute auditing tests of details is extended. Authoritative sources indicating that red flag detection is performed as a subsidiary task in a multi-task auditing environment are presented. The Easterbrook hypothesis, which holds that a progressive reduction in the range of cue utilization accompanies increases in arousal, provides theoretical …


Aicpa Media Guide: Questions And Answers On Professional Issues, American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Aicpa Media Guide: Questions And Answers On Professional Issues, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


The Historians And The Millerites: An Historiographical Essay, Gary Land Jan 1994

The Historians And The Millerites: An Historiographical Essay, Gary Land

Andrews University Seminary Studies (AUSS)

No abstract provided.


The Regulation Of Derivatives And The Effect Of The Futures Trading Practices Act Of 1992, Rebecca Leon Jan 1994

The Regulation Of Derivatives And The Effect Of The Futures Trading Practices Act Of 1992, Rebecca Leon

Journal of Law and Policy

No abstract provided.


Oregon Consumer Protection: Outfitting Private Attorneys General For The Lean Years Ahead, Steven W. Bender Jan 1994

Oregon Consumer Protection: Outfitting Private Attorneys General For The Lean Years Ahead, Steven W. Bender

Faculty Articles

This article examines Oregon's UTPA with an eye toward legislative and judicial reforms that will strengthen its private cause of action and thereby facilitate private enforcement. First, the scope of the UTPA is examined. Next, private remedies authorized by the UTPA are critiqued. Finally, the role of the DOJ is reformulated in response to declining public resources and increased reliance on private enforcement.


Index Volume 17 Dec 1993

Index Volume 17

Seton Hall Journal of Legislation and Public Policy

No abstract provided.


Secps News & Views, Volume 1, Number 2, Fall 1993, American Institute Of Certified Public Accountants . Sec Practice Section Oct 1993

Secps News & Views, Volume 1, Number 2, Fall 1993, American Institute Of Certified Public Accountants . Sec Practice Section

Newsletters

No abstract provided.


Department Of Savings And Loan, M. Friedman, E. D'Angelo Oct 1993

Department Of Savings And Loan, M. Friedman, E. D'Angelo

California Regulatory Law Reporter

No abstract provided.