Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (8)
- Banking and Finance Law (7)
- Legislation (7)
- Taxation-Transnational (7)
- Commercial Law (6)
-
- Constitutional Law (6)
- Consumer Protection Law (6)
- Government Contracts (6)
- International Law (6)
- Law and Economics (6)
- Law and Society (6)
- State and Local Government Law (6)
- Taxation-Federal (6)
- Taxation-State and Local (6)
- Bankruptcy Law (5)
- Business Organizations Law (5)
- Criminal Law (5)
- Criminal Procedure (5)
- Fourteenth Amendment (5)
- International Trade Law (5)
- Internet Law (5)
- Jurisdiction (5)
- Jurisprudence (5)
- Law and Politics (5)
- Law and Race (5)
- Legal Writing and Research (5)
- Public Law and Legal Theory (5)
- Supreme Court of the United States (5)
- Institution
- Keyword
-
- Accounting (2)
- Auditing (2)
- Tax (2)
- Accountant (1)
- Article 108 (1)
-
- Article 400 (1)
- Audit firm governance (1)
- Auditing standards (1)
- Auditor compensation (1)
- Auditor rotation (1)
- Audits (1)
- Australian Army (1)
- Australian National Audit Office (1)
- Australian government program oversight (1)
- Australian national security policymaking (1)
- Big 4 (1)
- Certified public accountants (1)
- Cpa (1)
- Defraudación fiscal (1)
- EU audit directive (1)
- EU audit regulation (1)
- Embezzlement (1)
- Enron (1)
- Fraud (1)
- Fraud detection (1)
- Gaap (1)
- Gaas (1)
- Gatekeepers (1)
- Generally accepted auditing principles (1)
- Generally accepted auditing standards (1)
- Publication
- Publication Type
Articles 1 - 12 of 12
Full-Text Articles in Accounting Law
Enough Is As Good As A Feast, Noah C. Chauvin
Enough Is As Good As A Feast, Noah C. Chauvin
Seattle University Law Review
Ipse Dixit, the podcast on legal scholarship, provides a valuable service to the legal community and particularly to the legal academy. The podcast’s hosts skillfully interview guests about their legal and law-related scholarship, helping those guests communicate their ideas clearly and concisely. In this review essay, I argue that Ipse Dixit has made a major contribution to legal scholarship by demonstrating in its interview episodes that law review articles are neither the only nor the best way of communicating scholarly ideas. This contribution should be considered “scholarship,” because one of the primary goals of scholarship is to communicate new ideas.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
International Tax: Tax Treaties, Kim Brooks
International Tax: Tax Treaties, Kim Brooks
OER Texts
This compendium of materials is designed to support the study of tax treaties around the world.
Addressing The Auditor Independence Puzzle: Regulatory Models And Proposal For Reform, Martin Gelter, Aurelio Gurrea-Martinez
Addressing The Auditor Independence Puzzle: Regulatory Models And Proposal For Reform, Martin Gelter, Aurelio Gurrea-Martinez
Research Collection Yong Pung How School Of Law
Auditors play a major role in corporate governance and capital markets. Ex ante, auditors facilitate firms’ access to finance by fostering trust among public investors. Ex post, auditors can prevent misbehavior and financial fraud by corporate insiders. In order to fulfill these goals, however, in addition to having the adequate knowledge and expertise, auditors must perform their functions in an independent manner. Unfortunately, auditors are subject to conflicts of interest by, for example, providing non-audit services or the mere fact of being hired and paid by the audited company. Therefore, even if auditors act independently, investors have reason to think …
South Dakota V. Wayfair: An Ill-Conceived Blow To The Free Flow Of Interstate Commerce, Revel Shinn Atkinson
South Dakota V. Wayfair: An Ill-Conceived Blow To The Free Flow Of Interstate Commerce, Revel Shinn Atkinson
Brooklyn Journal of Corporate, Financial & Commercial Law
For more than a century, brick-and-mortar retailers have been losing local customers—first with the rise of mail-order houses and then more acutely with the rapid growth of online retail. As a result, states have noticed a significant loss in sales tax revenue. While an equivalent amount of tax is typically still owed to the state in the form of a use tax, which is to be remitted to the state by the customer, because these taxes are not automatically collected at the time of the sale, customers have overwhelmingly elected not to pay them. In an effort to recover this …
The Auditor's Responsibilities For Fraud Detection And Disclosure: Do The Auditing Standards Provide A Safe Harbor?, James L. Costello
The Auditor's Responsibilities For Fraud Detection And Disclosure: Do The Auditing Standards Provide A Safe Harbor?, James L. Costello
Maine Law Review
Eighty-seven percent of managers recently surveyed were willing to commit financial statement fraud. More than half were willing to overstate assets, forty-eight percent were willing to understate loss reserves and thirty-eight percent would "pad" a government contract. These disturbing results are underscored by the financial miseries still brewing in the savings and loan industry, as well as by other corporate and banking financial debacles of the past decade, including Lincoln Savings & Loan, Wedtech, and the Delorean sports car venture scandal. Amidst these financial ruins we find the chronic element of management fraud. Unfortunately for investors and depositors a troublesome …
Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman
Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman
Libraries Faculty and Staff Scholarship and Research
The Australian National Audit Office (ANAO) evaluates the management and financial performance of Australian government programs for the Australian Parliament, Australian government agencies, Australian taxpayers, and individuals interested in the performance of these programs globally. This article examines how ANAO has examined the performance of Australian Army programs and strengths and weaknesses found in these programs while recommending changes to improve program performance. It also examines how government agencies and corporations which have been the subject of ANAO analyses have reacted to ANAO findings. This assessment also examines how Plan B (the possibility that Australia might have to rely less …
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay
Northwestern Journal of Law & Social Policy
This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both of these …
Obduskey V. Mccarthey & Holthus Llp: Declining To Distinguish Between Judicial And Non-Judicial Foreclosure In Furtherance Of The Fdcpa’S Mission, Moshe Y. Gugenheim
Obduskey V. Mccarthey & Holthus Llp: Declining To Distinguish Between Judicial And Non-Judicial Foreclosure In Furtherance Of The Fdcpa’S Mission, Moshe Y. Gugenheim
Proxy
No abstract provided.
In Memory Of Professor James E. Bond, Janet Ainsworth
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.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Book Review, Roberto Rosas