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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
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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 …
The Psychology Of Hindsight And After-The-Fact Review Of Ineffective Assistance Of Counsel, Stephanos Bibas
The Psychology Of Hindsight And After-The-Fact Review Of Ineffective Assistance Of Counsel, Stephanos Bibas
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No abstract provided.
Humanity And The Law, Geoffrey C. Hazard Jr.
Humanity And The Law, Geoffrey C. Hazard Jr.
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No abstract provided.
Lawyer For The Situation, Geoffrey C. Hazard Jr.
Lawyer For The Situation, Geoffrey C. Hazard Jr.
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No abstract provided.
"Announcement" By Federal Judicial Nominees, Geoffrey C. Hazard Jr.
"Announcement" By Federal Judicial Nominees, Geoffrey C. Hazard Jr.
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No abstract provided.