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Full-Text Articles in Law

The Auditor's Responsibilities For Fraud Detection And Disclosure: Do The Auditing Standards Provide A Safe Harbor?, James L. Costello Apr 2020

The Auditor's Responsibilities For Fraud Detection And Disclosure: Do The Auditing Standards Provide A Safe Harbor?, James L. Costello

Maine Law Review

Eighty-seven percent of managers recently surveyed were willing to commit financial statement fraud. More than half were willing to overstate assets, forty-eight percent were willing to understate loss reserves and thirty-eight percent would "pad" a government contract. These disturbing results are underscored by the financial miseries still brewing in the savings and loan industry, as well as by other corporate and banking financial debacles of the past decade, including Lincoln Savings & Loan, Wedtech, and the Delorean sports car venture scandal. Amidst these financial ruins we find the chronic element of management fraud. Unfortunately for investors and depositors a troublesome …


Arbitration Of Health And Safety Issues In The Workplace: Employees Who Refuse Work Assignments Because Of Fear Of Aids Contagion, Madelyn C. Squire Apr 2020

Arbitration Of Health And Safety Issues In The Workplace: Employees Who Refuse Work Assignments Because Of Fear Of Aids Contagion, Madelyn C. Squire

Maine Law Review

Horror stories concerning the abuse suffered by the AIDS victim in the workplace are plentiful. There have been numerous reports about employees who have refused to work with or touch the AIDS worker, or use the same bathroom, telephone, water fountain, or pencil. It was reported that one AIDS victim was not even allowed to use his pregnant co-worker's word processor; she claimed she had once seen him sweat on the keyboard. Paul Cronan became painfully aware that his employer of twelve years, the New England Telephone Company, had breached his privacy by divulging in large group meetings of employees …


The Surety's Liability For "Bad Faith": Claims For Extra-Contractual Damages By An Obligee Under The Payment Bond, John J. Aromando Apr 2018

The Surety's Liability For "Bad Faith": Claims For Extra-Contractual Damages By An Obligee Under The Payment Bond, John J. Aromando

Maine Law Review

The theory of “bad faith” is by now well established in the areas of liability and casualty insurance. Although the relief available takes different forms in different jurisdictions, a common thread is the exposure of the insurance carrier to extra-contractual damages as a result of its conduct in handling a claim. Depending on the jurisdiction, these extra-contractual damages can include one or more of the following: penal interest and attorneys' fees; consequential damages for breach of contract; and recovery in tort. Even in the most restrictive jurisdiction the exposure is substantial, and in the most expansive it can be catastrophic. …


The Unsettling Effect Of Maine Law On Settlement In Cases Involving Multiple Tortfeasors, Arlyn H. Weeks Apr 2018

The Unsettling Effect Of Maine Law On Settlement In Cases Involving Multiple Tortfeasors, Arlyn H. Weeks

Maine Law Review

When more than one person or entity causes injury to another, the multiple tortfeasors are jointly and severally liable to the injured party under Maine law. Maine has also provided since 1965 for comparison of the negligence of plaintiffs and defendants so that a plaintiff may not recover if his causative negligence is found to have equaled or exceeded that of the defendant. In addition, title 14, section 156 of the Maine Revised Statutes gives to each defendant the right to request that the jury allocate percentages of fault “contributed by each defendant.” Finally, title 14, section 163 of the …


Taking Note Of Notary Employees: Employer Liability For Notary Employee Misconduct, Nancy Perkins Spyke Mar 2018

Taking Note Of Notary Employees: Employer Liability For Notary Employee Misconduct, Nancy Perkins Spyke

Maine Law Review

The law of agency governs the relations between principals, agents, and third persons. A portion of that body of law deals with the liabilities that arise when an agent causes harm to a third party. Situations in which negligent employees cause harm to their employers' customers are ripe for the application of standard agency principles. Those principles dictate that the employer will be liable for the tort of an employee if the tort is committed in the scope of employment. The Restatement (Second) of Agency and case law provide many illustrations. If an employer directs an employee to perform a …


Competing Liabilities: Responding To Evidence Of Child Abuse That Surface During The Attorney-Client Relationship, Alison Beyea Feb 2018

Competing Liabilities: Responding To Evidence Of Child Abuse That Surface During The Attorney-Client Relationship, Alison Beyea

Maine Law Review

Kevin Adams, a practicing attorney in Maine, represents John Brown in a dispute with Brown's landlord. Brown is facing eviction as a result of his inability to pay the rent. Over the course of the representation, Adams has come to believe that Brown is abusing his son. Brown--who is working two jobs but still cannot pay his rent--has told Adams of the incredible pressure he is facing. Brown has admitted that the pressure is getting to him and that he feels bad that he has been “taking it out on the kid.” Brown also told Adams that he had been …


Church Liability For Clergy Sexual Abuse: Have Time And Events Overthrown Swanson V. Roman Catholic Bishop Of Portland?, Sonia J. Buck Nov 2017

Church Liability For Clergy Sexual Abuse: Have Time And Events Overthrown Swanson V. Roman Catholic Bishop Of Portland?, Sonia J. Buck

Maine Law Review

In Swanson v. Roman Catholic Bishop of Portland, Albert and Ruth Swanson sued their former pastor, Father Maurice Morin, after the couple's marriage counseling sessions with Father Morin led to a sexual relationship between Father Morin and Mrs. Swanson. The Swansons brought claims against Father Morin for negligent and intentional infliction of emotional distress and negligent pastoral counseling. They also sued the Roman Catholic Bishop of Portland, a corporation, and Bishop Joseph Gerry in his personal capacity (collectively referred to as the “Church”) for negligence in selecting, training, and supervising Father Morin. The Maine Superior Court dismissed the claims against …


Odious Debts And Nation-Building: When The Incubus Departs, Lee C. Buchheit, G. Mitu Gulati Oct 2017

Odious Debts And Nation-Building: When The Incubus Departs, Lee C. Buchheit, G. Mitu Gulati

Maine Law Review

To most people, the notion that the citizens of a country lucky enough to have ousted a dictator should spend the rest of their lives paying off the debts incurred by that dictator in the name of the state is morally repugnant. This is a situation in which a strict requirement of the law (that governments automatically succeed to, and must honor, the debt obligations of their predecessors) is incongruent with most people’s sense of the morally right outcome. At a superficial level, state responsibility for debts incurred by prior governments resembles the belief that a country carries a collective …


A Strange Distinction: Charitable Immunity And Clergy Sexual Abuse In Picher V. Roman Catholic Bishop Of Portland, Matthew Cobb Oct 2017

A Strange Distinction: Charitable Immunity And Clergy Sexual Abuse In Picher V. Roman Catholic Bishop Of Portland, Matthew Cobb

Maine Law Review

In 2009, the Maine Supreme Judicial Court, sitting as the Law Court, decided Picher v. Roman Catholic Bishop of Portland, a case that presented an issue of first impression in Maine: whether the doctrine of charitable immunity protected charitable organizations from liability for intentional torts. The court ultimately held that charitable immunity was not a defense to intentional torts, but that it did bar negligence claims based on the sexual abuse of a minor. In Picher, a majority of the Law Court partly vacated the trial court’s grant of summary judgment for the Roman Catholic Bishop of Portland (Bishop) and …