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Articles 1 - 14 of 14
Full-Text Articles in Law
United States V. Textron: The Right Answer To A Billion-Dollar Question, Ned Hillenbrand
United States V. Textron: The Right Answer To A Billion-Dollar Question, Ned Hillenbrand
Washington and Lee Law Review
No abstract provided.
Financial Accounting And Corporate Behavior, David I. Walker
Financial Accounting And Corporate Behavior, David I. Walker
Washington and Lee Law Review
The power of financial accounting to shape corporate behavior is underappreciated. Advocates of positive accounting theory have argued that even cosmetic changes in reported earnings can affect share value, not because market participants are unable to see through such changes to the underlying fundamentals, but because of implicit or explicit contracts that are based on reported earnings and transaction costs. However, agency theory suggests that accounting choices and corporate responses to accounting standard changes will not necessarily be those that maximize share value. For a number of reasons, including the fact that executive compensation is often tied to reported earnings, …
Is The Supreme Court Ready To Recognize Another Privilege? An Examination Of The Accountant-Client Privilege In The Aftermath Of Jaffee V. Redmond, Thomas J. Molony
Is The Supreme Court Ready To Recognize Another Privilege? An Examination Of The Accountant-Client Privilege In The Aftermath Of Jaffee V. Redmond, Thomas J. Molony
Washington and Lee Law Review
No abstract provided.
Accounting And The New Corporate Law, Joel Seligman
Accounting And The New Corporate Law, Joel Seligman
Washington and Lee Law Review
No abstract provided.
Thoughts Evoked By "Accounting And The New Corporate Law", Ted J. Fiflis
Thoughts Evoked By "Accounting And The New Corporate Law", Ted J. Fiflis
Washington and Lee Law Review
No abstract provided.
Cpas Who Perform Management Consulting Services May Face Increased Exposure To Controlling Person Liability Under The Federal Securities Acts
Washington and Lee Law Review
No abstract provided.
Common Law Malpractice Liability Of Accountants To Third Parties
Common Law Malpractice Liability Of Accountants To Third Parties
Washington and Lee Law Review
No abstract provided.
Accounting And Accountability: Overview Of The Accounting Provisions Of The Foreign Corrupt Practices Act Of 1977, Thomas E. Baker
Accounting And Accountability: Overview Of The Accounting Provisions Of The Foreign Corrupt Practices Act Of 1977, Thomas E. Baker
Washington and Lee Law Review
No abstract provided.
Factors Determining The Degree Of Culpability Necessary For Violation Of The Federal Securities Laws In Information Transmission Cases, David S. Ruder
Factors Determining The Degree Of Culpability Necessary For Violation Of The Federal Securities Laws In Information Transmission Cases, David S. Ruder
Washington and Lee Law Review
No abstract provided.
Sec Enforcement Techniques: Expanding And Exotic Forms Of Ancillary Relief, James C. Treadway, Jr.
Sec Enforcement Techniques: Expanding And Exotic Forms Of Ancillary Relief, James C. Treadway, Jr.
Washington and Lee Law Review
No abstract provided.
How To Handle A Federal Income Tax Audit, Mortimer Caplin
How To Handle A Federal Income Tax Audit, Mortimer Caplin
Washington and Lee Law Review
No abstract provided.
The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray
The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray
Washington and Lee Law Review
No abstract provided.
The Rise Of The Accounting Profession To Responsibility And Authority, 1937-1969, Volume Ii., Jay D. Cook
The Rise Of The Accounting Profession To Responsibility And Authority, 1937-1969, Volume Ii., Jay D. Cook
Washington and Lee Law Review
No abstract provided.
The Rise Of The Accounting Profession, Volume I By John L. Cary, Thomas E. Ennis, Jr.
The Rise Of The Accounting Profession, Volume I By John L. Cary, Thomas E. Ennis, Jr.
Washington and Lee Law Review
No abstract provided.