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Articles 1 - 4 of 4
Full-Text Articles in Law
Restoring The Jurisdictional Boundaries Between Authorizations And Appropriations, Franklin Logan
Restoring The Jurisdictional Boundaries Between Authorizations And Appropriations, Franklin Logan
Georgetown Law Fiscal Law and Policy Reform Briefing Papers
No abstract provided.
Proposed Legislation To Amend The Commodity Exchange Act: Hearing Before The H. Comm. On Agriculture, 110th Cong., July 11, 2008 (Statement Of Mark D. Young, Adjunct Prof. Of Law, Geo. U. L. Center), Mark D. Young
Testimony Before Congress
No abstract provided.
Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton
Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton
Georgetown Law Faculty Publications and Other Works
The Sarbanes-Oxley Act and the Securities Exchange Commission move too quickly when they prod the Financial Accounting Standards Board, the standard setter for US GAAP, to move immediately to a principles-based system. Priorities respecting reform of corporate reporting in the US need to be ordered more carefully. Incentive problems impairing audit performance should be solved first through institutional reform insulating the audit from the negative impact of rent-seeking and solving adverse selection problems otherwise affecting audit practice. So long as auditor independence and management incentives respecting accounting treatments remain suspect, the US reporting system holds out no actor plausibly positioned …
Regulatory Accounting: Costs And Benefits Of Federal Regulations: Testimony Before The H. Subcomm. On Energy Policy, Natural Resources, And Regulatory Affairs, Of The H. Comm. On Government Reform, Hearing On Regulatory Accounting, 107th Cong., Mar. 12, 2002 (Statement Of Lisa Heinzerling, Prof. Of Law, Geo. U. L. Center), Lisa Heinzerling
Testimony Before Congress
No abstract provided.