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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 Sep 2011

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 Jun 2007

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 Jan 1998

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 Jun 1993

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 Jun 1993

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 Jun 1987

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 Jan 1987

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 Jun 1979

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 Jun 1975

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. Jun 1975

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 Sep 1971

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 Mar 1971

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 Mar 1971

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. Mar 1970

The Rise Of The Accounting Profession, Volume I By John L. Cary, Thomas E. Ennis, Jr.

Washington and Lee Law Review

No abstract provided.