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Auditing Overseas: How The United States Can Learn From Recent Financial Audit Reform In The United Kingdom, Daniel Damitio
Auditing Overseas: How The United States Can Learn From Recent Financial Audit Reform In The United Kingdom, Daniel Damitio
Northwestern University Law Review
Financial auditing is one of the cornerstones of an effective capital market structure. When performed correctly, an independent financial audit provides investors with the security they need to effectively transact based on company disclosures. When this system fails, however, the results for investors and the economy as a whole can be devastating. In recognition of this danger, the market for financial auditing in the United States is regulated by a number of governmental and nongovernmental bodies charged with maintaining its health and effectiveness. But stakeholders within the U.S. market and government have criticized these regulators for failing to adequately respond …
Easing The Tension Between Statutes Of Limitations And The Continuing Offense Doctrine, Jeffrey R. Boles
Easing The Tension Between Statutes Of Limitations And The Continuing Offense Doctrine, Jeffrey R. Boles
Northwestern Journal of Law & Social Policy
This Article is the first to analyze comprehensively the relationship between the continuing offense doctrine and criminal statutes of limitations. The continuing offense doctrine is a powerful tool for prosecutors who face statute of limitations challenges. It functions to delay the running of statutes of limitations for certain crimes by postponing the completion of those crimes. In order to trigger the operation of the doctrine, a court must conclude that a particular crime is a “continuing offense” for statute of limitations purposes. Identifying what crimes are continuing offenses has been a problematic exercise for federal courts, leading to a growing …