Open Access. Powered by Scholars. Published by Universities.®

Legal Theory Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 7 of 7

Full-Text Articles in Legal Theory

Rules, Principles, And The Accounting Crisis In The United States, William W. Bratton Jan 2004

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 Jan 2004

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 Jan 2004

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 Jan 2004

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 Jan 2004

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 Jan 2004

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 Dec 2003

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 …