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Articles 1 - 10 of 10
Full-Text Articles in Law
Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton
Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton
All Faculty Scholarship
The Sarbanes-Oxley Act and the Securities Exchange Commission move too quickly ·when they prod the Financial Accounting Standards Board, the standard setter for US GAAP, to move immediately to a principles-based system. Priorities respecting reform of corporate reporting in the US need to be ordered more carefully. Incentive problems impairing audit performance should be solved first through institutional reform insulating the audit from the negative impact of rent-seeking and solving adverse selection problems otherwise affecting audit practice. So long as auditor independence and management incentives respecting accounting treatments remain suspect. the US reporting system holds out no actor plausibly positioned …
Constitutional Decision Rules, Mitchell N. Berman
Constitutional Decision Rules, Mitchell N. Berman
All Faculty Scholarship
No abstract provided.
Jurisdictional Conflict And Jurisdictional Equilibration: Paths To A Via Media, Stephen B. Burbank
Jurisdictional Conflict And Jurisdictional Equilibration: Paths To A Via Media, Stephen B. Burbank
All Faculty Scholarship
No abstract provided.
The Conceptual Jurisprudence Of The German Constitution, William Ewald
The Conceptual Jurisprudence Of The German Constitution, William Ewald
All Faculty Scholarship
No abstract provided.
Pari Passu And A Distressed Sovereign's Rational Choices, William W. Bratton
Pari Passu And A Distressed Sovereign's Rational Choices, William W. Bratton
All Faculty Scholarship
No abstract provided.
Guillen And Gullibility: Piercing The Surface Of Commerce Clause Doctrine, Mitchell N. Berman
Guillen And Gullibility: Piercing The Surface Of Commerce Clause Doctrine, Mitchell N. Berman
All Faculty Scholarship
In Pierce County v. Guillen, the Supreme Court's most recent Commerce Clause decision, the Court upheld a federal law that protects information compiled or collected by states and localities in connection with federal highway safety programs from being discovered or admitted into evidence in state or federal trials. A short and unanimous decision, Guillen has gone almost entirely unnoticed. This article aims to rectify that oversight. Very simply, Guillen is not the gimme that its length, tone, and reception all conspire to suggest. At the heart of the case is a puzzle. And attempts to unravel that puzzle may substantially …
Human Rights And National Security: The Strategic Correlation, William W. Burke-White
Human Rights And National Security: The Strategic Correlation, William W. Burke-White
All Faculty Scholarship
No abstract provided.
Ripstein, Rawls, And Responsibility, Stephen R. Perry
Ripstein, Rawls, And Responsibility, Stephen R. Perry
All Faculty Scholarship
No abstract provided.
Sovereign Debt Reform And The Interest Of Creditors, William W. Bratton, G. Mitu Gulati
Sovereign Debt Reform And The Interest Of Creditors, William W. Bratton, G. Mitu Gulati
All Faculty Scholarship
No abstract provided.
The Virtues Of Uncertainty In Law: An Experimental Approach, Tom Baker, Alon Harel, Tamar Kugler
The Virtues Of Uncertainty In Law: An Experimental Approach, Tom Baker, Alon Harel, Tamar Kugler
All Faculty Scholarship
Predictability in civil and criminal sanctions is generally understood as desirable. Conversely, unpredictability is condemned as a violation of the rule of law. This paper explores predictability in sanctioning from the point of view of efficiency. It is argued that, given a constant expected sanction, deterrence is increased when either the size of the sanction or the probability that it will be imposed is uncertain. This conclusion follows from earlier findings in behavioral decision research and the results of an experiment conducted specifically to examine this hypothesis. The findings suggest that, within an efficiency framework, there are virtues to uncertainty …