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Articles 1 - 7 of 7
Full-Text Articles in Legal Theory
Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton
Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton
All Faculty Scholarship
The Sarbanes-Oxley Act and the Securities Exchange Commission move too quickly ·when they prod the Financial Accounting Standards Board, the standard setter for US GAAP, to move immediately to a principles-based system. Priorities respecting reform of corporate reporting in the US need to be ordered more carefully. Incentive problems impairing audit performance should be solved first through institutional reform insulating the audit from the negative impact of rent-seeking and solving adverse selection problems otherwise affecting audit practice. So long as auditor independence and management incentives respecting accounting treatments remain suspect. the US reporting system holds out no actor plausibly positioned …
Jurisdictional Conflict And Jurisdictional Equilibration: Paths To A Via Media, Stephen B. Burbank
Jurisdictional Conflict And Jurisdictional Equilibration: Paths To A Via Media, Stephen B. Burbank
All Faculty Scholarship
No abstract provided.
The Conceptual Jurisprudence Of The German Constitution, William Ewald
The Conceptual Jurisprudence Of The German Constitution, William Ewald
All Faculty Scholarship
No abstract provided.
Pari Passu And A Distressed Sovereign's Rational Choices, William W. Bratton
Pari Passu And A Distressed Sovereign's Rational Choices, William W. Bratton
All Faculty Scholarship
No abstract provided.
Human Rights And National Security: The Strategic Correlation, William W. Burke-White
Human Rights And National Security: The Strategic Correlation, William W. Burke-White
All Faculty Scholarship
No abstract provided.
Sovereign Debt Reform And The Interest Of Creditors, William W. Bratton, G. Mitu Gulati
Sovereign Debt Reform And The Interest Of Creditors, William W. Bratton, G. Mitu Gulati
All Faculty Scholarship
No abstract provided.
The Political Economy Of The Production Of Customary International Law: The Role Of Non-Governmental Organizations, Donald J. Kochan
The Political Economy Of The Production Of Customary International Law: The Role Of Non-Governmental Organizations, Donald J. Kochan
Donald J. Kochan
Increasingly, United States courts are recognizing various treaties, as well as declarations, proclamations, conventions, resolutions, programmes, protocols, and similar forms of inter- or multi-national “legislation” as evidence of a body of “customary international law” enforceable in domestic courts, particularly in the area of tort liability. These “legislative” documents, which this Article refers to as customary international law outputs, are seen by some courts as evidence of jus cogens norms that bind not only nations and state actors, but also private individuals. The most obvious evidence of this trend is in the proliferation of lawsuits against corporations with ties to the …