Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Institution
- Publication
- Publication Type
Articles 1 - 4 of 4
Full-Text Articles in Law
Auditor Changes And Opinion Shopping- A Proposed Solution, Dale R. Rietberg
Auditor Changes And Opinion Shopping- A Proposed Solution, Dale R. Rietberg
University of Michigan Journal of Law Reform
This Note argues that the existing regulatory mechanism has failed to address adequately the problem of opinion shopping, and that better means of ensuring the reliability of financial statements are needed. Part I describes the nature and extent of the opinion-shopping problem, including a discussion of its larger, macroeconomic impact. Part II argues that the underlying causes of the problem are systemic and that present safeguards against opinion shopping are inadequate. Finally, Part III examines some alternative solutions and proposes a system of Accounting Issue Inquiry Centers under the direction and auspices of the SEC. These Centers would be designed …
Twist And Shout And Truth Will Out: An Argument For The Adoption Of A "Safety-Valve" Exception To The Washington Hearsay Rule, George R. Nock
Twist And Shout And Truth Will Out: An Argument For The Adoption Of A "Safety-Valve" Exception To The Washington Hearsay Rule, George R. Nock
Seattle University Law Review
This Article will focus on two decisions of the Washington Supreme Court illustrating the unfortunate expansion of certain hearsay exceptions in order to accommodate truth, show that the expansion could have been avoided had Washington adopted a "general" exception comparable to that found in the Federal Rules of Evidence, and propose the adoption of an exception shorn of the defects of the rejected federal version.
Federal Agency Treatment Of Uncertainty In Environmental Impact Statements Under The Ceq's Amended Nepa Regulation § 1502.22: Worst Case Analysis Or Risk Threshold, Charles F. Weiss
Michigan Law Review
This Note traces the judicial and administrative treatment of uncertainty under NEPA and supports the CEQ's replacement of worst case analysis with a qualitative probability threshold. Part I discusses the development of reasonableness standards in NEPA common law to define agency obligations prior to promulgation of the worst case analysis regulation. Part II reviews the worst case analysis regulation and its judicial construction. Finally, Part III outlines the amended regulation, which replaces worst case analysis with a probability threshold employing the rule of reason to limit EIS discussion to environmental effects shown through credible scientific evidence to be reasonably foreseeable. …
Should Tennessee Bury The Dead Man Statute As Arkansas Has, W. Dent Gitchel
Should Tennessee Bury The Dead Man Statute As Arkansas Has, W. Dent Gitchel
Faculty Scholarship
No abstract provided.