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Articles 1 - 6 of 6
Full-Text Articles in Law
The New Mandate Of The Corporate Lawyer After The Fall Of Enron And The Enactment Of The Sarbanes-Oxley Act, Christina R. Salem
The New Mandate Of The Corporate Lawyer After The Fall Of Enron And The Enactment Of The Sarbanes-Oxley Act, Christina R. Salem
Fordham Journal of Corporate & Financial Law
No abstract provided.
Corporate Responsibility And The Regulation Of Corporate Lawyers, James M. Mccauley
Corporate Responsibility And The Regulation Of Corporate Lawyers, James M. Mccauley
Richmond Journal of Global Law & Business
On July 30, 2002, in an effort to demonstrate to the American public a resolve to crack down on corporate scandals such as Enron, Adelphia, WorldCom, and Global Crossing, President Bush signed into law the “Sarbanes-Oxley Act of 2002”. Proclaiming that the new law will restore investor confidence, reform the oversight of public accounting and increase the transparency of corporate financial statements…
An Overview Of The Sarbanes-Oxley Act And Its Implications For Attorneys, Jeffrey W. Stempel
An Overview Of The Sarbanes-Oxley Act And Its Implications For Attorneys, Jeffrey W. Stempel
Scholarly Works
On July 30, 2002, President Bush signed the Sarbanes-Oxley Act of 2002, H.R. 3763, well-publicized in the press as a legislative response to the perceived excesses of corporate America: Enron; WorldCom; Tyco; Global Crossing, etc.
The Sarbanes-Oxley Act of 2002 contains an array of provisions affecting lawyers as professionals serving businesses and contains one provision that will clearly impact corporate counsel in the ethical discharge of their duties. Section 307 of the Act and the recently released Proposed Roles of the Securities Exchange Commission regarding lawyer duties and implementation of Section 307 require counsel to go "up the ladder," to …
The A.A. Sommer, Jr. Annual Lecture On Corporate Securities & Financial Law: Post-Enron America: An Sec Perspective, Harvey Goldschmid, William Treanor, John F.X. Peloso, Jill Fisch
The A.A. Sommer, Jr. Annual Lecture On Corporate Securities & Financial Law: Post-Enron America: An Sec Perspective, Harvey Goldschmid, William Treanor, John F.X. Peloso, Jill Fisch
Fordham Journal of Corporate & Financial Law
No abstract provided.
From Behind The Corporate Veil: The Outing Of Wall Street's Investment Banking Scandals - Why Recent Regulations May Not Mean The Dawn Of A New Day, Gina N. Scianni
From Behind The Corporate Veil: The Outing Of Wall Street's Investment Banking Scandals - Why Recent Regulations May Not Mean The Dawn Of A New Day, Gina N. Scianni
Fordham Journal of Corporate & Financial Law
No abstract provided.
Stopping The Enron End-Runs And Other Trick Plays: The Book-Tax Accounting Conformity Defense, Anthony J. Luppino
Stopping The Enron End-Runs And Other Trick Plays: The Book-Tax Accounting Conformity Defense, Anthony J. Luppino
Faculty Works
In accounting for business transactions in the United States, it has long been the case that keeping two different sets of books (one for financial reporting and one for income tax reporting) is 'generally accepted.' A company can often effect a transaction that in economic substance begins at 'point A' and ends at 'point B,' but account for the path taken in one manner in its financial statements and in a markedly different manner in the company's income tax returns.
Three prominent examples of this accounting divergence that have become subject to public scrutiny are: 'synthetic leases' of real estate …