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Articles 1 - 18 of 18
Full-Text Articles in Law
The Proof Is In The Data: How Ethereum And Efficient Audits Can Reduce Litigation In The Streaming Era, Keri Ogden
The Proof Is In The Data: How Ethereum And Efficient Audits Can Reduce Litigation In The Streaming Era, Keri Ogden
Loyola of Los Angeles Entertainment Law Review
No abstract provided.
Third-Party Responsible Gambling Accreditation Programs Are Related To Short-Term Improvements At Casinos But No Ongoing Gains: Evidence From Rg Check, Kahlil S. Philander
Third-Party Responsible Gambling Accreditation Programs Are Related To Short-Term Improvements At Casinos But No Ongoing Gains: Evidence From Rg Check, Kahlil S. Philander
UNLV Gaming Research & Review Journal
This study examines how casino operators’ responsible gambling program performance changes after entering a third-party assurance program. Using de-identified responsible gambling accreditation data from the 75 casinos employing the “RG Check” program from 2012 to April 2019, this study finds that casino scores improved in the first reaccreditation period (p < .001, d = 0.92), but failed to improve in the second reaccreditation (p < .78, d = 0.38). Much of the first reaccreditation changes appear to be a result of one-time improvement in the scores of lower performing venues. There also appears to be inconsistent improvements in tactical areas of RG …
Mandatory Tax Penalty Insurance, Michael Abramowicz
Mandatory Tax Penalty Insurance, Michael Abramowicz
Indiana Law Journal
In a mandatory tax penalty insurance regime, taxpayers would be required to find insurers to certify portions of their tax returns. A certifying insurer would be subject to a governmental auditing regime insurers of randomly selected filings would pay an amount equal to the inverse of the selection probability multiplied by the underpayment, or they would receive money from the government in the case of overpayment. The insurers function as private auditors with no incentive to underestimate their customers' tax liability. Such a regime will consume real resources, ultimately paid by taxpayers, and thus should not be imposed universally. But …
Creating Access To Tax Benefits: How Pro Bono Tax Professionals Can Help Low-Income Taxpayers Claim The Earned Income Tax Credit, Kate Leifeld
Maine Law Review
The Earned Income Tax Credit (EITC) is meant to help low-income, working taxpayers and their families by providing a refundable tax credit. In healthy economic times, the EITC is relied upon to pull low-income taxpayers and their children out of poverty. However, we are facing the toughest economic climate in decades. In September 2009, unemployment was reported to be at 9.7 percent. While the economic outlook has begun to show signs of improvement, the unemployment rate for February 2010 remained at 9.7 percent. Even when improvement starts, the turnaround will not be overnight. In this economic climate, the EITC becomes …
Reforming Healthcare Reform, Jacqueline Fox
Reforming Healthcare Reform, Jacqueline Fox
University of Richmond Law Review
No abstract provided.
“Audit The Fed” From An Austrian Perspective: Financial Reform Through An Unholy Coalition Of Unwitting Misesians, Jared L. Hausmann
“Audit The Fed” From An Austrian Perspective: Financial Reform Through An Unholy Coalition Of Unwitting Misesians, Jared L. Hausmann
Saint Louis University Law Journal
No abstract provided.
Alphaco: A Teaching Case On Information Technology Audit And Security, Hüseyin Tanriverdi, Joshua Bertsch, Jonathan Harrison, Po-Ling Hsiao, Ketan S. Mesuria, David Hendrawirawan
Alphaco: A Teaching Case On Information Technology Audit And Security, Hüseyin Tanriverdi, Joshua Bertsch, Jonathan Harrison, Po-Ling Hsiao, Ketan S. Mesuria, David Hendrawirawan
Journal of Digital Forensics, Security and Law
Recent regulations in the United States (U.S.) such as the Sarbanes-Oxley Act of 2002 require top management of a public firm to provide reasonable assurance that they institute internal controls that minimize risks over the firm’s operations and financial reporting. External auditors are required to attest to the management’s assertions over the effectiveness of those internal controls. As firms rely more on information technology (IT) in conducting business, they also become more vulnerable to IT related risks. IT is critical for initiating, recording, processing, summarizing and reporting accurate financial and non-financial data. Thus, understanding IT related risks and instituting internal …
Corporate Governance Changes In The Wake Of The Sarbanes-Oxley Act: A Morality Tale For Policymakers Too, Robert Charles Clark
Corporate Governance Changes In The Wake Of The Sarbanes-Oxley Act: A Morality Tale For Policymakers Too, Robert Charles Clark
Georgia State University Law Review
No abstract provided.
Standing Up To Wall Street (And Congress), Richard W. Painter
Standing Up To Wall Street (And Congress), Richard W. Painter
Michigan Law Review
In 1992, Arthur Levitt co-chaired a fundraising dinner for William Clinton. The dinner raised $750,000 (p. 7). Clinton was elected President, and Levitt got the job he wanted: Chairman of the Securities and Exchange Commission. Levitt, a former Chairman of the American Stock Exchange and a connected Democrat, was well qualified for the job. His, however, became a pyrrhic victory when accountants, issuers, broker-dealers, and other special interests used their own political connections to frustrate just about everything he sought to do. Levitt tells the story of his struggle against these well-funded interests in Take on the Street. One of …
A Tangled Web: Compliance Director Liability Under The Securities Laws, Anthony Pirraglia
A Tangled Web: Compliance Director Liability Under The Securities Laws, Anthony Pirraglia
Fordham Journal of Corporate & Financial Law
No abstract provided.
Accountants' Accountability To Nonclients In Texas., Jessica P. Gomez
Accountants' Accountability To Nonclients In Texas., Jessica P. Gomez
St. Mary's Law Journal
This Comment proposes that accountants be held liable to any foreseeable user of their work product to ensure the deterrence of negligence on their part. Currently, the three main common law theories concerning whether nonclients can sue accountants for negligence are: (1) the privity rule; (2) the Restatement (Second) of Torts § 552; and (3) the foreseeability standard. Many states follow the Restatement approach entitled “Information Negligently Supplied for the Guidance of Others.” Texas imposes liability on accountants but fails to extend protections to third parties who rely upon the accuracy of financial statements. Further, Texas liability does not expose …
Costs Paid With Other People's Money - Inaugural Address, A.A. Sommer, Jr. Annual Lecture In Corporate, Securities & Financial Law, Arthur Levitt
Costs Paid With Other People's Money - Inaugural Address, A.A. Sommer, Jr. Annual Lecture In Corporate, Securities & Financial Law, Arthur Levitt
Fordham Journal of Corporate & Financial Law
No abstract provided.
Strategic Management Of Intangible Assets – A Manager’S Overview, Edward E. Frankel, William J. Murphy, Iii, R. Drew Ogden
Strategic Management Of Intangible Assets – A Manager’S Overview, Edward E. Frankel, William J. Murphy, Iii, R. Drew Ogden
Fordham Intellectual Property, Media and Entertainment Law Journal
No abstract provided.
Accountants' Liability For Negligence--A Contemporary Approach For A Modern Profession, Judah Septimus
Accountants' Liability For Negligence--A Contemporary Approach For A Modern Profession, Judah Septimus
Fordham Law Review
No abstract provided.
Accountants' Liability For Negligence--A Contemporary Approach For A Modern Profession, Judah Septimus
Accountants' Liability For Negligence--A Contemporary Approach For A Modern Profession, Judah Septimus
Fordham Law Review
No abstract provided.
The Investigatory Powers Of The Comptroller General Of The United States, Gustave M. Hauser
The Investigatory Powers Of The Comptroller General Of The United States, Gustave M. Hauser
Michigan Law Review
This article examines the statutory responsibility and authority of the Comptroller General to investigate executive action for the purpose of determining whether the legitimacy of his requests for information may be challenged by the executive branch on statutory as well as on constitutional grounds.
Taxation - Federal Income Tax - Published Opinions Of The New Tax Officialdom: A Review, David G. Hill S.Ed.
Taxation - Federal Income Tax - Published Opinions Of The New Tax Officialdom: A Review, David G. Hill S.Ed.
Michigan Law Review
President John F. Kennedy has appointed as his principal tax officials two men who have long been on record as proponents of tax reform. This comment is a collection and, to a small extent, an analysis of the opinions found in their published statements on taxation. Stanley S. Surrey, fifty-year-old Assistant Secretary of the Treasury for Tax Policy, first served with the Treasury Department in 1937. He was Tax Legislative Counsel from 1942 to 1947 and later served as Special Counsel to the House Ways and Means Subcommittee on Administration of the Revenue Laws. He also has served as Reporter …
Attorneys-Practice Of Law-Preparation Of Tax Returns By Laymen, Benjamin M. Quigg, Jr. S.Ed.
Attorneys-Practice Of Law-Preparation Of Tax Returns By Laymen, Benjamin M. Quigg, Jr. S.Ed.
Michigan Law Review
The members of Lowell Bar Association brought a suit in equity to restrain respondents, who are not members of the bar, from holding themselves out as qualified to practice law, and from giving legal advice in respect to liability to pay income taxes and to enjoin the preparation and execution of income tax returns. The facts showed that respondents had advertised, by newspaper and placards, an income tax-service for individuals, including preparation of tax return and "counsel in handling income tax matters should any develop after the official audit by the U.S. Tax Department." The lower court enjoined respondents from …