Accounting Law Commons^™

Privatized Communities And The "Secession Of The Successful": Democracy And Fairness Beyond The Gate, Sheryll D. Cashin

Fordham Urban Law Journal

In the twentieth century we became a nation of homeowners. Among this vast majority of American property owners is a significant and growing subset who live in common interest developments ("CIDs"). CIDs are likely to become a dominant form of private home ownership in the next century. They present a very real threat to the social contract in America because they inculcate secessionist attitudes, which will be very hard to counter. As CIDs continue to proliferate, America will need effective public forums in which to mediate and negotiate solutions to problems that transcend borders, gates, and neighborhoods.

Government As Administrator Vs. Government As Purchaser: Do Rules Or Markets Create Greater Accountability In Serving The Poor?, David R. Riemer

Fordham Urban Law Journal

The debate over privatization masks the fact that, whether government provides services with its own employees or buys the same services from private vendors, government remains in charge. This essay looks into the decision whether to use a traditional administrative structure to deliver a service or instead purchase it from private vendors.

Privatization And The New Public Management, E.S. Savas

Fordham Urban Law Journal

Privatization is now commonplace throughout the world: in communist, socialist, and capitalist countries; in developed and developing countries; in democracies and dictatorships. It is no longer a partisan or ideological issue, but rather a pragmatic and increasingly routine approach to governing and to managing public services. In short, privatization, properly carried out, works well and produces benefits. It requires a different role for government, and it calls for more brain cells and fewer muscle cells in the public service.

Old Wine In New Bottles: Public Interest Lawyering In An Era Of Privatization, Louise G. Trubek

Fordham Urban Law Journal

Both the theory and practice of public interest lawyering are in transition. Whereas the public interest lawyer of the 1960s and 1970s typically advocated before administrative agencies and courts on behalf of poor people and underrepresented groups, the public interest lawyer of today assumes a much greater variety of roles and is involved in a broader array of tasks. One of the causes of this development is the privatization of government, which has been defined as an increased reliance on the private institutions of society to satisfy public needs.

The Changing Shape Of Government

Fordham Urban Law Journal

Gillian E. Metzger, Alfred C. Aman Jr., Charles F. Sabel, Lester M. Salamon, E.S. Savas and Elliot D. Sclar participate in panel discussions focusing on the question of how to secure government accountability in the context of the expansion of privatization in government? This panel discusses some of the changes we are seeing in government institutions and in the ways government operates. The panelists describe ways in which the move toward privatization and the expansion of the gray area between public and private is occurring, but also will talk about changes we may see as being particularly useful in dealing …

Privatization In Practice: Human Services

Fordham Urban Law Journal

Matthew Diller moderates this panel discussion with Jacquelyn L. Boggess, Anna Burger, Liz Krueger, David V. Mastran and David R. Riemer. This panel discusses questions like, what happens to public sector workers who follow their jobs after they have been contracted out? Additionally, in the debate about privatization versus public service provision, we must be careful not to forget accountability.

California Board Of Accountancy, Kasey E. Jones, Shirley S. Prasad, J. D. Fellmeth

California Regulatory Law Reporter

No abstract provided.

Privatization And The Democracy Problem In Globalization: Making Markets More Accountable Through Administrative Law, Alfred C. Aman Jr.

Fordham Urban Law Journal

This Article analyzes the privatization of traditional government services by placing such changes in governance in a global context. Looking into what domestic institutions have to do with the global economy, this Article argues that the privatization of governmental services is very much a piece with deregulatory trends in the United States and elsewhere in which state-centered approaches to a variety of regulatory problems increasingly have given way to markets and market discourses at all levels of government. This Article then considers the effects of such privatization trends on the public/private distinction itself, and its implications for democracy in general. …

Privatization And Public Employment: An Essay On The Current Status And The Stakes, John D. Donahue

Fordham Urban Law Journal

This Essay engages two questions: Is conventional public service being swept away by a tidal wave of outsourcing? And, if replacement by private providers is eroding public employment, how (if at all) should the interests of government works, and government employment as part of America's social landscape, be considered as factors in the debate about privatization?

Public Oversight Of Public/Private Partnerships

Fordham Urban Law Journal

Richard Briffault moderates this panel discussion with Jack M. Beermann, Barbara L. Bezdek, Wayne G. Hawley, Susan Sturm and Louise G. Trubek. This panel looks more directly at some of the mechanisms for accountability and monitoring, a central theme of the entire Symposium. The panelists will be talking about such issues as the role of hte courts, litigation, government agencies, monitoring procedures, community organizations, advocacy groups, and public interest lawyering in providing monitoring and accountability for the new organizations and hybrid organizations that are center stage in the era of privatization.

Uncertain Litigation Cost And Seller Behavior: Evidence From An Auditing Game, Ping Zhang, Bryan K. Church, Lucy Ackert

Faculty Articles

Investigates difficulties that arise in estimating expected litigation costs in an auditing game in the United States. Effect of effort level on certain and uncertain costs of performing the engagement; Frequency of observed fee offers below the total expected cost of an engagement; Institutional arrangements and damage-sharing regimes; Theoretical and behavioral predictions.

The Zen Of Corporate Capital Structure Neutrality, Herwig J. Schlunk

Michigan Law Review

It is well understood that corporate capital structure affects tax collections. Most basically, corporate interest expense is deductible. With each interest accrual, the corporate tax base shrinks. Thus, there is a broad range of circumstances in which corporate managers are encouraged by the Internal Revenue Code (the "Code") to load their corporate capital structures with debt. But there is little support for the proposition that Conpress desires corporations to adopt such debt-laden capital structures. Indeed, much tax legislation suggests congressional displeasure with the achievable degree of corporate self- integration. On the other hand, corporate equity has its charms: shareholders are …

Cross-Border Derivative Accounting And Disclosure Requirements: Do The New Requirements Really Provide Useful Information To The Financial Statement Users?, Jennifer Ottosen

University of Miami Business Law Review

No abstract provided.

Forgiveness And Justice, Benjamin C. Zipursky

Fordham Urban Law Journal

A panel discussion of professors and audience members, discussing whether forgiveness has a place in the law and what that place is. Includes comments by panelists Benjamin C. Zipursky (moderator), Douglas B. Ammar, John Q. Barrett, Frederick W. Gay, David M. Lerman and Margaret Colgate Love, as well as comments and questions from audience members.

Forgiveness, Reconciliation And Responding To Evil: A Philosophical Overview, Jeffrie G. Murphy

Fordham Urban Law Journal

A discussion of the nature of forgiveness and its place in the law. This keynote address touches on the nature of forgiveness, dangers of hasty forgiveness, forgiveness as a virtue, forgiveness and Christianity

Welcoming Remarks, John Ferrick

Fordham Urban Law Journal

Opening remarks of Dean John Ferrick at the Ninth Annual Stein Center Symposium on the Role of Forgiveness in the Law.

Forgiveness, Reconciliation And Responding To Evil: A Philosophical Overview, Jeffrie G. Murphy

Fordham Urban Law Journal

A discussion of the nature of forgiveness and its place in the law. This keynote address touches on the nature of forgiveness, dangers of hasty forgiveness, forgiveness as a virtue, forgiveness and Christianity

Welcoming Remarks, John Ferrick

Fordham Urban Law Journal

Opening remarks of Dean John Ferrick at the Ninth Annual Stein Center Symposium on the Role of Forgiveness in the Law.

California Board Of Accountancy, Shirley S. Prasad, J. D. Fellmeth

California Regulatory Law Reporter

No abstract provided.

Bureau Of State Audits, J. D. Fellmeth

California Regulatory Law Reporter

No abstract provided.

Forgiveness And Justice, Benjamin C. Zipursky

Fordham Urban Law Journal

A panel discussion of professors and audience members, discussing whether forgiveness has a place in the law and what that place is. Includes comments by panelists Benjamin C. Zipursky (moderator), Douglas B. Ammar, John Q. Barrett, Frederick W. Gay, David M. Lerman and Margaret Colgate Love, as well as comments and questions from audience members.

Transparency And Accountability: Rethinking Corporate Fiduciary Law's Relevance To Disclosure, Faith Stevelman

Articles & Chapters

This article explores the duty of “disclosure/complete candor” (among directors, from boards to shareholders and from controllers to minority shareholders) within state corporate fiduciary law (especially Delaware’s, the most developed). It observes the odd minimization of the candor/disclosure duty within the core doctrines of fiduciary care, loyalty and good faith. It analyzes the evolution of the fiduciary disclosure duty and its “moment of truth” in the watershed litigation in Malone v. Brincat. The belated appearance of the fiduciary disclosure duty is partly the result of historical, customary and political understandings which have dwarfed logic and conceptual coherence in this area …

Board Of Accountancy, David Deason, J. D. Fellmeth

California Regulatory Law Reporter

No abstract provided.

Panel Discussion: The Prosecutor's Role In Light Of Expanding Federal Criminal Jurisdiction, Zachary W. Carter, Elizabeth Glazer, Philip B. Heymann, Robert S. Litt

Fordham Urban Law Journal

Moderator: Honorable Barbar S. Jones. Panelists: Zachary W. Carter, Elizabeth Glazer, Philip B. Heymann, Robert S. Litt, David A. Sklansky.

Board Of Accountancy, J. D. Fellmeth

California Regulatory Law Reporter

No abstract provided.

To Profit Or Not-To-Profit: An Examination Of Executive Compensation In Not-For-Profit Organizations Contracting With New York City

Fordham Urban Law Journal

This report examined the compensation practices of not-for profit (NFP) organizations that have contracts with New York City.It reports the compensations statistics for NFP's contracting with the city. It also reports that many of these organizations did not comply with the regulations requiring public access to NFP's Annual Returns.

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.

Then And Now: The Commercial Practice Of Law For Over Fifty Years, Harold A. Segall

Fordham Urban Law Journal

This article compares the practice of law in 1997 to the practice of law of the past. This article emphasizes the need, now more than ever, for monitoring the costs of legal services and for avoiding litigation. In this context, it is essential to delineate the responsibility of inside counsel and outside counsel and for each to have a close working relationship, where indicated, with the client-manager.

Religion And Politics: A Reply To Justice Antonin Scalia, Nadine Strossen

Fordham Urban Law Journal

This piece is an edited transcript of Professor Strossen's oral presentation on "Religion and Politics" at the Jewish Theological Seminary ("JTS") in New York on June 18, 1996. She was responding to Justice Antonin Scalia's presentation at JTS on the same subject on May 21, 1996. The major topics included in this essay are constitutional interpretation regarding individual liberty in general, and constitutional interpretation specifically regarding the two religion clauses of the First Amendment - The Establishment Clause and the Free Exercise Clause. The main conclusion of this piece is that strictly enforcing both First Amendment religion clauses is an …

Report Of The Task Force On Rule 102(E) Proceedings: Rule 102(E) Sanctions Against Accountants, Dixie L. Johnson, John H. Sturc, Kenneth B. Winer, Jayne W. Barnard, Evan J. Falchuk, Jeffrey T. Gilleran, Thomas Gorman, David B. Hardison, Gloria K. Niemi, Thomas L. Riesenberg

Faculty Publications

No abstract provided.