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Legal Ethics and Professional Responsibility

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Articles 211 - 234 of 234

Full-Text Articles in Accounting Law

In Memory Of Professor James E. Bond, Janet Ainsworth Jan 2020

In Memory Of Professor James E. Bond, Janet Ainsworth

Seattle University Law Review

Janet Ainsworth, Professor of Law at Seattle University School of Law: In Memory of Professor James E. Bond.

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Table Of Contents, Seattle University Law Review Jan 2020

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents

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Table Of Contents, Seattle University Law Review Sep 2019

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.

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Table Of Contents, Seattle University Law Review Feb 2019

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.

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Individual Lawyers, The Sec Revolving Door, And Comment Letters, Michael Shen, Samuel T. Tan Jun 2018

Individual Lawyers, The Sec Revolving Door, And Comment Letters, Michael Shen, Samuel T. Tan

Research Collection School Of Accountancy

Government officials, advocacy groups, and the business press have raised concerns that former SEC employees may continue to influence the SEC after leaving the agency. Using a hand-collected database of individual lawyers that represent firms in responding to SEC comment letters, we examine the impact of individual lawyers, and lawyers formerly employed by the SEC, on the comment letter process. We document significant differences between lawyers and law firms in their clients’ resistance to SEC comment letters, and find that firms that retain former SEC employees are larger, more profitable, and more likely to have received a comment letter raising …

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The Impact Of Recent Sec Financial Reporting Probes On Shareholder Wealth: Companies, Competitors, And Consequences, Stephen Warde Apr 2017

The Impact Of Recent Sec Financial Reporting Probes On Shareholder Wealth: Companies, Competitors, And Consequences, Stephen Warde

Honors Projects in Finance

During an undergraduate college career, an accounting major devotes a great part of his or her time to learning how publicly traded businesses prepare financial statements in compliance with Generally Accepted Accounting Principles (GAAP) and federal securities laws. These accounting principles, standards, and procedures are ultimately enforced by the U.S. Securities and Exchange Commission (SEC) to protect investors, uphold fair markets, and promote public trust in the capital market system. To fulfill its mission, the SEC Division of Enforcement conducts investigations into possible violations of the federal securities laws and administers enforcement actions. Naturally, SEC investigations and the anticipation of …

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Midnight In The Garden Of Good Faith: Using Clawback Actions To Harvest The Equitable Roots Of Bankrupt Ponzi Schemes, Jessica D. Gabel Jan 2011

Midnight In The Garden Of Good Faith: Using Clawback Actions To Harvest The Equitable Roots Of Bankrupt Ponzi Schemes, Jessica D. Gabel

Faculty Publications By Year

This paper addresses an increasingly relevant issue in bankruptcy – does it make sense to protect “good faith” investors who have invested (some quite profitably) in a Ponzi scheme from clawback actions by the trustee? This article presents issues of economic equity (equitable payouts to individual creditors vs. equitable distribution among all creditors); bankruptcy policy (retaining antiquated notions of good faith in an ever-evolving financial playground); and judicial inconsistency (disparities in the treatment on Ponzi investors). * In the aftermath of the financial crisis, investors have attempted to pull their money back from the markets, collapsing hundreds of Ponzi schemes …

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Corporate Ethics In A Devilish System, Kent Greenfield Jan 2008

Corporate Ethics In A Devilish System, Kent Greenfield

Journal of Business & Technology Law

No abstract provided.

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The Impact Of The Sarbanes-Oxley Act On Non-Shareholder Constituents: A Silver Lining, But Will It Endure?, Lisa M. Fairfax Jan 2008

The Impact Of The Sarbanes-Oxley Act On Non-Shareholder Constituents: A Silver Lining, But Will It Endure?, Lisa M. Fairfax

Journal of Business & Technology Law

No abstract provided.

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The Sarbanes-Oxley Act Of 2002: Setting A Baseline For The Adoption Of Enterprise Ethics, Dean Krehmeyer Jan 2008

The Sarbanes-Oxley Act Of 2002: Setting A Baseline For The Adoption Of Enterprise Ethics, Dean Krehmeyer

Journal of Business & Technology Law

No abstract provided.

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Culture Is The Key To Employee Adherence To Corporate Codes Of Ethics, Lisa Hope Nicholson Jan 2008

Culture Is The Key To Employee Adherence To Corporate Codes Of Ethics, Lisa Hope Nicholson

Journal of Business & Technology Law

No abstract provided.

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Sarbanes-Oxley's Insight: The Role Of Distrust, Renee M. Jones Jan 2008

Sarbanes-Oxley's Insight: The Role Of Distrust, Renee M. Jones

Journal of Business & Technology Law

No abstract provided.

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A Complete Property Right Amendment, John H. Ryskamp Oct 2006

A Complete Property Right Amendment, John H. Ryskamp

ExpressO

The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.

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Bond Repudiation, Tax Codes, The Appropriations Process And Restitution Post-Eminent Domain Reform, John H. Ryskamp Jun 2006

Bond Repudiation, Tax Codes, The Appropriations Process And Restitution Post-Eminent Domain Reform, John H. Ryskamp

ExpressO

This brief comment suggests where the anti-eminent domain movement might be heading next.

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Standards Of Practice For Pension Practitioners, 39 J. Marshall L. Rev. 667 (2006), David Pratt Jan 2006

Standards Of Practice For Pension Practitioners, 39 J. Marshall L. Rev. 667 (2006), David Pratt

UIC Law Review

No abstract provided.

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Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor Sep 2005

Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor

ExpressO

No abstract provided.

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Sec Enforcement Of Attorney Up-The-Ladder Reporting Rules: An Analysis Of Institutional Constraints, Norms And Biases, Michael A. Perino Jan 2004

Sec Enforcement Of Attorney Up-The-Ladder Reporting Rules: An Analysis Of Institutional Constraints, Norms And Biases, Michael A. Perino

Villanova Law Review (1956 - )

No abstract provided.

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Lawyers In The Moral Maze, Mark A. Sargent Jan 2004

Lawyers In The Moral Maze, Mark A. Sargent

Villanova Law Review (1956 - )

No abstract provided.

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Legal And Ethical Duties Of Lawyers After Sarbanes-Oxley, Roger C. Cramton, George M. Cohen, Susan P. Koniak Jan 2004

Legal And Ethical Duties Of Lawyers After Sarbanes-Oxley, Roger C. Cramton, George M. Cohen, Susan P. Koniak

Villanova Law Review (1956 - )

No abstract provided.

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Sarbanes-Oxley 307: Trusted Counselors Or Informers, M. Peter Moser, Stanley Keller Jan 2004

Sarbanes-Oxley 307: Trusted Counselors Or Informers, M. Peter Moser, Stanley Keller

Villanova Law Review (1956 - )

No abstract provided.

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Enron, Titanic, And The Perfect Storm, Nancy B. Rapoport Jan 2003

Enron, Titanic, And The Perfect Storm, Nancy B. Rapoport

Scholarly Works

This article explores the contention of Jeffrey Skilling, former Enron CEO, that Enron's debacle was due to a perfect storm of events. It rejects his contention, arguing instead that Enron's downfall was more like Titanic's - hubris and an over-reliance on checks and balances led to Enron's downfall. The article then explores how character (especially of those at the top of an organization) can lead to Enron-like disasters, and discusses how cognitive dissonance can lead to very smart people making very stupid decisions. It ends with some musings about how lawyers can learn from Enron.

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Is The Supreme Court Ready To Recognize Another Privilege? An Examination Of The Accountant-Client Privilege In The Aftermath Of Jaffee V. Redmond, Thomas J. Molony Jan 1998

Is The Supreme Court Ready To Recognize Another Privilege? An Examination Of The Accountant-Client Privilege In The Aftermath Of Jaffee V. Redmond, Thomas J. Molony

Washington and Lee Law Review

No abstract provided.

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Flying Solo - Ethical Traps And Tips For The Solo And Small Practitioner, Oregon Law Institute, Allen E. Gardner, Peter R. Jarvis, Scott Mcarthur, Bradley F. Tellam, Michael A. Greene, Helen T. Dziuba Oct 1995

Flying Solo - Ethical Traps And Tips For The Solo And Small Practitioner, Oregon Law Institute, Allen E. Gardner, Peter R. Jarvis, Scott Mcarthur, Bradley F. Tellam, Michael A. Greene, Helen T. Dziuba

Oregon Law Institute, 1995

Course Materials from the October 27, 1995 Program in Portland

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Concurrent Practice Of Accounting And Law: Public Interest Or Private Gain?, Howard J. Busbee Oct 1967

Concurrent Practice Of Accounting And Law: Public Interest Or Private Gain?, Howard J. Busbee

William & Mary Law Review

No abstract provided.

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