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Full-Text Articles in Law
Give Me (And Let Me Sell) Credits: The Basics Of Historic Rehab And Land Preservation Credits
Give Me (And Let Me Sell) Credits: The Basics Of Historic Rehab And Land Preservation Credits
William & Mary Annual Tax Conference
No abstract provided.
Who Pays The Auditor Calls The Tune?: Auditing Regulations And Clients' Incentives, Amy Shapiro
Who Pays The Auditor Calls The Tune?: Auditing Regulations And Clients' Incentives, Amy Shapiro
Cornell Law Faculty Publications
As we move on from the financial scandals of the early 2000s, the question of how to prevent the next Enron continues to be a pressing one. This Article focuses on the law’s deeply conflicted treatment of auditors of public corporations. Though the audit firm is charged with serving as the public’s watchdog in insuring good financial disclosure, the auditor’s actual client is the audited corporation itself, whose interests concerning disclosure are not necessarily aligned with those of investors. Because the Sarbanes-Oxley Act of 2002 left this structure in place, further reform is needed. One promising suggestion is to give …
Licensing And Discipline Of Fiscal Professionals In The State Of Florida: Attorneys, Certified Public Accountants, And Real Estate Professionals, Debra Curtis
Faculty Scholarship
The purpose of this article is to compare the regulation of several professions within the state of Florida. In Florida, attorneys are self-regulated through the Florida Bar. As a branch of the Supreme Court of Florida, The Florida Bar serves as the licensing agency of attorneys within the state. Two other professions--real estate professionals and certified public accountants--in which the public also places fiscal trust and responsibility, are regulated through a different agency, the Department of Business and Professional Regulation. This article seeks to examine and explain the different methods of licensing and regulation between these professional groups and looks …
Law And Accounting: Cases And Materials, Lawrence A. Cunningham
Law And Accounting: Cases And Materials, Lawrence A. Cunningham
GW Law Faculty Publications & Other Works
Accounting textbooks for law or business schools invariably provide secondary narrative presentations of materials in the authors' own words. A better approach to learning this subject is to present thematically arranged original accounting pronouncements. The design this innovative book, helps readers appreciate how accounting is a tool that provides conceptual organization to economic exchange. The tool facilitates analyzing legal, business and public policy aspects of the transactions that accounting addresses. The original accounting standards, as well as SEC enforcement actions, presented in this book illuminate why transactions are pursued and related decisions made, economic aspects of transactions, and the conceptual …
Playing Peekaboo With Constitutional Law: The Pcaob And Its Public/Private Status, Donna M. Nagy
Playing Peekaboo With Constitutional Law: The Pcaob And Its Public/Private Status, Donna M. Nagy
Articles by Maurer Faculty
This Article is the first to consider the constitutional status of the Public Company Accounting Oversight Board (PCAOB - pronounced by some as peekaboo). Congress created the PCAOB in 2002 to regulate the accounting profession in response to scandals at Enron, WorldCom, and other public companies. The Article argues that notwithstanding the PCAOB's congressional designation as a nonprofit corporation in the private sector, its governmental creation, governmental objectives, governmental powers, and governmentally appointed board members render it a public (or state) actor for purposes of constitutional law. The Article also analyzes the PCAOB from a policy perspective, and argues that …