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Dark Accounting Matter, Colleen Honigsberg Jan 2025

Dark Accounting Matter, Colleen Honigsberg

Seattle University Law Review

Physicists calculate that approximately 85% of the matter in the universe is composed of “dark matter” that “does not absorb, reflect, or emit electromagnetic radiation and is therefore difficult to detect.” The S&P 500 currently trades at a price-to-book value of 4.2, suggesting that book value accounts for less than 20% of the S&P 500’s market value. The remaining 80% appears nowhere in these firms’ balance sheets—it is invisible to contemporary accounting techniques and constitutes “dark accounting matter.”

Some “dark accounting matter” is composed of factors commonly described as components of “ESG.” Human capital, for example, is an intangible asset …


The Employees’ Dilemma: Balancing Internal Reporting, Whistleblowing, And Insider Trading Risks, Geeyoung Min Jan 2025

The Employees’ Dilemma: Balancing Internal Reporting, Whistleblowing, And Insider Trading Risks, Geeyoung Min

Seattle University Law Review

The Essay examines how recent developments in insider trading regulations and whistleblower reward programs can lead to unintended and counterproductive results of discouraging employees from using internal reporting channels within corporate compliance programs. While the presence of a robust and well-functioning corporate compliance program is a critical factor both in mitigating the level of public enforcement actions against companies and in protecting corporate managers from liability in private litigation, these programs often provide little incentive for employees to report potential misconduct internally.

Corporate compliance programs are designed to promote the upward information flow within the company, which is essential for …


How The Antidiscrimination Law Of Commercial Transactions Really Works, Helen Norton Jan 2025

How The Antidiscrimination Law Of Commercial Transactions Really Works, Helen Norton

Seattle University Law Review

A variety of businesses now cite 303 Creative when seeking First Amendment protection for their refusal to serve certain customers based on those customers’ protected class status. How this litigation will play out remains to be seen. But future courts need not, and should not, repeat the 303 Creative Court’s misunderstanding of how the antidiscrimination law of commercial transactions actually works.

Part I of this Essay explains the Court’s longstanding understanding of the antidiscrimination law of commercial transactions, and then describes the Court’s failure to engage with this precedent in 303 Creative. Part II then identifies the 303 Creative decision’s …


Expertise, Ideology, And Dissent, Paul R. Gugliuzza, Jonathan R. Nash, Jason Rantanen Jan 2025

Expertise, Ideology, And Dissent, Paul R. Gugliuzza, Jonathan R. Nash, Jason Rantanen

American University Law Review

No abstract provided.


Green Dividends: A Case Study In Green Dividends And The Conditions For Private Ordering Solutions, Anne M. Tucker Jan 2025

Green Dividends: A Case Study In Green Dividends And The Conditions For Private Ordering Solutions, Anne M. Tucker

Seattle University Law Review

This Essay introduces a novel private ordering solution to facilitate corporate investments in pro-social and environmental initiatives: Green dividends. Green dividends are an optional increase in shareholder dividends that are returned to the company to be reinvested in environmental initiatives or kept by a shareholder.

Green dividends pose an alternative to the current gridlocked debate that corporations can’t, won’t, shouldn’t, and shouldn’t even try to act in pro-social or environmental ways. Turning the common refrains on their head converts each narrative into an element for a successful private ordering solution: authority, accountability, shareholder buy-in, and government- backed enforcement. With Green …


Does Climate Disclosure Work To Reduce Greenhouse Gas Emissions? Emerging Evidence Suggests Cautious Optimism, Cynthia A. Williams Jan 2025

Does Climate Disclosure Work To Reduce Greenhouse Gas Emissions? Emerging Evidence Suggests Cautious Optimism, Cynthia A. Williams

Seattle University Law Review

Significant regulatory resources have been spent developing global, voluntary climate and sustainability disclosure standards, such as the TCFD, TNRD, and ISSB’s Sustainability and Climate Disclosure standards, or domestically required disclosures, such as in the EU and in the U.S. Thus, it is important to evaluate whether this disclosure, particularly voluntary, qualitative disclosure, will have the power to shift the allocation of capital, will have a significant effect on the management of climate risk within firms, and ultimately will reduce climate change risk and biodiversity loss.

In this Article, several interrelated questions will be discussed. First, what does the empirical evidence …


The Elected Judge, Matthew Dale Kim Jan 2025

The Elected Judge, Matthew Dale Kim

UF Law Faculty Publications

Many legal scholars and jurists oppose electing judges. Their core criticism against judicial elections is that elected judges are incentivized to avoid issuing unpopular, countermajoritarian decisions in constitutional law cases and thus fail to safeguard minority rights against abuses of the majority. Scholars have described this problem as the elected judges’ “majoritarian difficulty.” Numerous empirical studies suggest that elected judges do, in fact, fear electoral backlash and allow majoritarian demands to affect their decision-making.

This Article asks whether such fears are warranted. Elected judges should not allow majoritarian pressures to affect their decision-making unless the American public is aware of …


Dobbs V. Brown, Benjamin H. Barton Jan 2025

Dobbs V. Brown, Benjamin H. Barton

Dickinson Law Review (2017-Present)

Dobbs v. Jackson Women’s Health Organization1is the most important and impactful Supreme Court decision since at least Roe v. Wade, and potentially since Brown v. Board of Education. Past survey data show that most Americans can only name two Supreme Court opinions: Roe and Brown. Dobbs will surely join that list. This Article compares the history, drafting, and opinions of Dobbs and Brown to show what a missed opportunity Dobbs represents. Regardless of whether you agree or disagree with the opinion, it should be clear that Dobbs was one of those unique times (like that of Brown) where the Court …


Civic Virtue: Judge William E. Smith's Gifts To Rwu Law, Michael J. Yelnosky Jan 2025

Civic Virtue: Judge William E. Smith's Gifts To Rwu Law, Michael J. Yelnosky

Roger Williams University Law Review

No abstract provided.


For The Reasons Elucidated Above: Lessons From Judge Selya On Law, Writing, And Life, Stefanie D. Fischer, Colten H. Erickson Jan 2025

For The Reasons Elucidated Above: Lessons From Judge Selya On Law, Writing, And Life, Stefanie D. Fischer, Colten H. Erickson

Roger Williams University Law Review

No abstract provided.


To Free A Predator: The Flawed Rationale For Overturning Bill Cosby’S Conviction, Michael C. Kovac Jan 2025

To Free A Predator: The Flawed Rationale For Overturning Bill Cosby’S Conviction, Michael C. Kovac

Dickinson Law Review (2017-Present)

No abstract provided.


Volume 48 Masthead, Seattle University Law Review Jan 2025

Volume 48 Masthead, Seattle University Law Review

Seattle University Law Review

Volume 48 Masthead


Voting Matters: Materiality Considerations And The Shareholder Vote, Renee M. Jones Jan 2025

Voting Matters: Materiality Considerations And The Shareholder Vote, Renee M. Jones

Seattle University Law Review

For the shareholder franchise to have meaning, shareholders must have access to relevant information to inform their voting decisions. The securities laws’ disclosure requirements play an essential role in informing the shareholder vote.

This Essay focuses on the question of the materiality of information in the context of shareholder voting. It addresses the question of whether ESG-related information is material, positioning the materiality inquiry within the context of shareholders’ voting decisions. It explores the definition of materiality with a focus on the “reasonable investor” concept embedded within the definition. The Essay argues that the implicit expectations of many commentators that …


Volume 48 Masthead, Seattle University Law Review Jan 2025

Volume 48 Masthead, Seattle University Law Review

Seattle University Law Review

Volume 48 Masthead


Understanding The Big Three’S Wavering Support Of Environmental And Social Shareholder Proposals, Jeff Schwartz, Jefferson Jensen Jan 2025

Understanding The Big Three’S Wavering Support Of Environmental And Social Shareholder Proposals, Jeff Schwartz, Jefferson Jensen

Seattle University Law Review

Because of their substantial equity portfolios, BlackRock, Vanguard, and State Street (the Big 3) are central players in corporate governance. It is, therefore, critical to understand how they vote. One puzzle is that their support for shareholder proposals on environmental and social matters appears to waiver. In 2020, for instance, BlackRock supported 11.1% of environmental proposals at S&P 500 firms. In 2021, it seemingly reversed course, supporting 55.2%. It then flipped again, supporting 32.1% in 2022. Such statistics suggest that the Big 3 are constantly changing their views on these topics. This Article seeks to better understand whether this is …


Volume 48 Masthead, Seattle University Law Review Jan 2025

Volume 48 Masthead, Seattle University Law Review

Seattle University Law Review

Volume 48 Masthead


Precedential Trauma: Integrating Trauma-Informed Judging In Federal Courts Of Appeals Through Opinion Writing, Alison Brochu Jan 2025

Precedential Trauma: Integrating Trauma-Informed Judging In Federal Courts Of Appeals Through Opinion Writing, Alison Brochu

Roger Williams University Law Review

No abstract provided.


Judge William E. Smith: Portrait Of A Jurist And Leader, Gregory W. Bowman Jan 2025

Judge William E. Smith: Portrait Of A Jurist And Leader, Gregory W. Bowman

Roger Williams University Law Review

No abstract provided.


Scientific Educations Among U.S. Judges, Christa J. Laser Jan 2025

Scientific Educations Among U.S. Judges, Christa J. Laser

American University Law Review

Should more judges have technical and scientific educations than are currently prevalent in the federal judiciary? This empirical study of the educational background of federal judges reports the undergraduate and graduate majors of active U.S. federal Article III judges. Information on the subject area of study is largely not publicly available, especially for judges appointed decades ago. This is the first and only publicly available research study of the subject areas of study of U.S. judges, collected via phone and email surveys to U.S. judges. The results of this study show that only 7.35% of federal judges have majors in …


A Conversation With Justice Brett Kavanaugh, Brett M. Kavanaugh, J. Joel Alicea Dec 2024

A Conversation With Justice Brett Kavanaugh, Brett M. Kavanaugh, J. Joel Alicea

Catholic University Law Review

On Thursday, September 26th, 2024, the Center for the Constitution and the Catholic Intellectual Tradition at The Catholic University of America hosted a conversation between Justice Brett M. Kavanaugh and Professor J. Joel Alicea. This was the inaugural event of the new Center. The conversation covered topics such as constitutional interpretation, the separation of powers, religious liberty, and the Catholic intellectual tradition. This is a transcript of the conversation, and the text appears substantially as it was delivered. The video of the event may be found at this link: https://www.youtube.com/watch?v=2sKvSwzkmqo.


Judge Edward T. Gignoux — A Personal Appreciation, Frank M. Coffin Dec 2024

Judge Edward T. Gignoux — A Personal Appreciation, Frank M. Coffin

Maine Law Review

Most occasions for encomia about judges occur when the subject has departed the scene of his accomplishments. Happily, the subject of this issue of the Maine Law Review is still with us and likely to be so for a long time. He also happens to measure up precisely to the overused word "paragon." I use it in the original Latin sense of "whetstone," something to sharpen against or to compare oneself with. My thesis is that Judge Gignoux gives observers of any age, but particularly the young, an inspiring role model. This volume is felicitously dedicated. The ever-present problem is …


Roger Williams University 2024 President's Report: A Message From President Miaoulis, Roger Williams University Dec 2024

Roger Williams University 2024 President's Report: A Message From President Miaoulis, Roger Williams University

Life of the Law School (1993- )

No abstract provided.


2024 Esther Clark Moot Court Competition 10-28-2024, Roger Williams University School Of Law Nov 2024

2024 Esther Clark Moot Court Competition 10-28-2024, Roger Williams University School Of Law

School of Law Conferences, Lectures & Events

No abstract provided.


Law School News: Exploring Law From Classroom To Courtroom 11-08-2024, Andrew Clark Nov 2024

Law School News: Exploring Law From Classroom To Courtroom 11-08-2024, Andrew Clark

Life of the Law School (1993- )

No abstract provided.


The Role Of Accountability In Preserving Judicial Independence: Examining The Ethical Infrastructure Of The Federal Judicial Workplace, Susan Saab Fortney Nov 2024

The Role Of Accountability In Preserving Judicial Independence: Examining The Ethical Infrastructure Of The Federal Judicial Workplace, Susan Saab Fortney

Faculty Scholarship

After news reports of sexual harassment allegations involving federal judges, U.S. Supreme Court Chief Justice John Roberts asked the Director of the Administrative Office of the U.S. Courts to assemble a working group to address concerns related to misconduct in the federal judicial workplace. Following the working group’s report, the judiciary adopted recommendations relating to discrimination and harassment in the federal judiciary. Using the ethical infrastructure framework, this article reviews what changes have been made and what is missing. It explains how the steps taken largely focus on formal aspects of communicating and monitoring standards of conduct. Notably missing are …


Rwu Law Alumni Newsletter November 2024, Roger Williams University School Of Law Nov 2024

Rwu Law Alumni Newsletter November 2024, Roger Williams University School Of Law

RWU Law

No abstract provided.


Women In Robes October 28, 2024, Roger Williams University School Of Law Nov 2024

Women In Robes October 28, 2024, Roger Williams University School Of Law

School of Law Conferences, Lectures & Events

No abstract provided.


U.S. Court Of Appeals For The Seventh Circuit To Hold Oral Argument At The Maurer School Of Law, James Owsley Boyd Oct 2024

U.S. Court Of Appeals For The Seventh Circuit To Hold Oral Argument At The Maurer School Of Law, James Owsley Boyd

Keep Up With the Latest News from the Law School (blog)

A three-judge panel of the United States Court of Appeals for the Seventh Circuit—one of 13 appellate courts of the United States federal judiciary—will hear oral argument at the Indiana University Maurer School of Law on Thursday, October 24.

The arguments are scheduled to begin at 9:30 a.m. in the Law School’s DeLaney Moot Court Room. The proceedings are open to the public, with seating available on a first-come, first-served basis starting at 9 a.m. An overflow room will be available if needed. The arguments are expected to conclude by 12:30 p.m.

“The Seventh Circuit Court of Appeals has a …


Decision Time: Illuminating Performance In India’S District Courts, Varsha Aithala, Anushka Sachan, Srijoni Sen, Himanshu Payal, Chiranjib Bhattacharya Aug 2024

Decision Time: Illuminating Performance In India’S District Courts, Varsha Aithala, Anushka Sachan, Srijoni Sen, Himanshu Payal, Chiranjib Bhattacharya

Articles

Studies on court administration in India have so far focused their attention largely on caseload management and judge strength of the higher judiciary. In-depth investigations of the performance of India’s lower courts, the primary loci of a citizen’s contact with the judiciary, are rarer, largely due to the lack of available data at scale. We conduct a quantitative analysis of a large dataset of more than 1700 Indian district courts between 2010 and 2018, to assess court performance through the measure of timeliness of case disposal. We use median days to decision—the median number of days it takes for a …


University Of The District Of Columbia Law Review, University Of The District Of Columbia Law Review Aug 2024

University Of The District Of Columbia Law Review, University Of The District Of Columbia Law Review

University of the District of Columbia Law Review

No abstract provided.