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Dark Accounting Matter, Colleen Honigsberg 2025 Seattle University School of Law

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 2025 Seattle University School of Law

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 2025 Seattle University School of Law

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 …


Dignitatis Humanae, Francis J. Beckwith 2025 Baylor University

Dignitatis Humanae, Francis J. Beckwith

Loyola University Chicago Law Journal

Sixty years ago the Second Vatican Council issued the document Dignitatis Humanae, a declaration on religious freedom. At the time it was considered to be the Catholic Church's most significant concession to the modern world, though the Council argued that the declaration was, given the political and religious realities at the time, a legitimate doctrinal development rooted in the Church's most ancient teachings. Its defense of religious liberty relied on widely held and uncontroversial beliefs about human nature, the common good, and the meaning of religion. But since the beginning of the 21st century those beliefs have been challenged …


An Eye For An Eye Makes A Vigilant Society, Liam C. Preyer 2025 Arcadia University

An Eye For An Eye Makes A Vigilant Society, Liam C. Preyer

Capstone Showcase

Vigilantism is one of the oldest practices of mankind; for as long as there have been moral and legal laws to govern us and live by, there have been individuals who have sought justice outside these systems. Vigilantism is the response to failures in the justice system, and in the United States in particular, we have seen examples from the Western Frontier to the modern-day digital landscape. This paper will explore the nature of vigilante justice through historical, psychological, media-driven, legal, and digital lenses. We will explore how cultural narratives, media influences, government actions, and psychological motivations have shaped the …


Does The 25th Amendment Merit Reform?: The Challenge Of Determining Presidential Disability, Karena R. Andreassen 2025 Colby College

Does The 25th Amendment Merit Reform?: The Challenge Of Determining Presidential Disability, Karena R. Andreassen

Honors Theses

This research project examines the persistent lack of use of the 25th Amendment to the United States Constitution in its original form, despite many calls for the reform of the language or expansion of its application as situations unfold. Adopted in 1967, the amendment was created to address the challenges of presidential succession and incapacity. However, historical events over the last few decades, such as the assassination attempt on Ronald Reagan, Reagan’s colon cancer, and the general increase in the age at which presidents assume office, have contributed to scrutiny over the amendments’ provisions. This study will explore why specifically …


Resistance: The Mura Struggle Against Canadian Potash Mining In Brazil’S Amazon, Cardozo Law Institute in Holocaust and Human Rights (CLIHHR), Federal University of Rio Grande do Sul, Graduate Program in Law (PPGD/UFRGS), International Human Rights Program (IHRP), University of Toronto Jackman Law, Observatory of Socio-Environmental Law and Human Rights in the Amazon (ODSDH/UFAM) 2025 Yeshiva University, Cardozo School of Law

Resistance: The Mura Struggle Against Canadian Potash Mining In Brazil’S Amazon, Cardozo Law Institute In Holocaust And Human Rights (Clihhr), Federal University Of Rio Grande Do Sul, Graduate Program In Law (Ppgd/Ufrgs), International Human Rights Program (Ihrp), University Of Toronto Jackman Law, Observatory Of Socio-Environmental Law And Human Rights In The Amazon (Odsdh/Ufam)

CLIHHR Reports & Policy Submissions

A comprehensive human rights and environmental report documenting the Mura Indigenous people’s resistance to Brazil Potash’s Autazes Potash Project in the Brazilian Amazon. The report details environmental risks, human rights violations, failures in consultation processes, litigation history, corporate accountability, and the ongoing struggle for land demarcation.


Green Dividends: A Case Study In Green Dividends And The Conditions For Private Ordering Solutions, Anne M. Tucker 2025 Seattle University School of Law

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 2025 Seattle University School of Law

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 …


Social Data's Role In Law And Political Economy, Salome Viljoen 2025 University of Michigan Law School

Social Data's Role In Law And Political Economy, Salome Viljoen

Book Chapters

Over the past several years, the digital economy has been a notable uptick in interest from scholars across areas of law. This should come as no surprise. The digital economy encompasses some of the largest companies in the world, whose business models pioneer and spread new strategies to concentrate private power across the political economy more broadly. Digital companies have transformed commercial and social life, and they raise problems of concentrated private power. They are also charged with a slew of downstream disruptions resulting from collective pursuit of that power: global, social, and interpersonal forms of dislocation, oppression, impoverishment, alienation, …


The Elected Judge, Matthew Dale Kim 2025 University of Florida Levin College of Law

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 …


A Geopolitical Economy Analysis Of China And India’S Approaches To Transnational Data Governance, Yujia He, Ka Zeng 2025 University of Kentucky

A Geopolitical Economy Analysis Of China And India’S Approaches To Transnational Data Governance, Yujia He, Ka Zeng

Patterson School of Diplomacy and International Commerce Faculty Publications

Recent literature on the behavior of rising powers in digital trade and data governance highlights their discourses of data sovereignty and desire to preserve domestic policy autonomy. This article contributes to the literature by employing a political economy lens that shifts the focus from the nation-state/inter-state framework towards the dynamics of state–capital relations, allowing for a more historical and contextual understanding of the geopolitics of data governance in emerging economies. Using China and India—two of the largest emerging economies—as comparative cases, and drawing on secondary data from government documents and other sources, the article argues that the interplay between the …


Democratic Backsliding In Federal States, James A. Gardner 2025 University at Buffalo School of Law

Democratic Backsliding In Federal States, James A. Gardner

Contributions to Books

This book revitalizes the discourse on backsliding democracy and the global rise of autocracy, extending the consequences of their changes to a sustainable future. In three sections, the book systematically examines diverse pathways leading autocracies to rise and spread worldwide and debates the future consequences. Using a multidisciplinary approach, the book conceptualizes the rise of autocracy and the backsliding of democracy by studying dictatorship, authoritarianization processes, autocracy’s diffusion, and populism. It reveals the global spread of autocracy and reflects on the challenges this poses to, and the likely impacts on, a sustainable future. This book is of key interest to …


Self-Regulation In Emerging And Innovative Industries, Daniel E. Walters, Hannah J. Wiseman 2025 Texas A&M University School of Law

Self-Regulation In Emerging And Innovative Industries, Daniel E. Walters, Hannah J. Wiseman

Faculty Scholarship

Self-regulation—governance of firm behavior by private entities—has a long history both in the United States and globally, and there is an extensive literature on the topic. But there has been far less attention paid to the role self-regulation can play in spurring and enabling innovation and growth within emerging industries. These industries—both currently ascendant ones such as hydrogen and artificial intelligence, as well as formerly new (but now well established) activities in hydraulic fracturing and Internet communications—plausibly benefit from self-regulation’s ability to coordinate economic actors and reassure often skeptical publics. Examining the ways that self-regulation impacts this special type of …


The Globalization Of Copyright Exceptions For Ai Training, Matthew Sag, Peter K. Yu 2025 Emory University School of Law

The Globalization Of Copyright Exceptions For Ai Training, Matthew Sag, Peter K. Yu

Faculty Scholarship

Generative AI, machine learning and other computational uses of copyrighted works pose profound questions for copyright law. This article conducts of global survey of how different countries have attempted to answer these questions in relation to the unauthorized use of copyrighted works for training. Although the world has yet to achieve international consensus on this issue, an international equilibrium is emerging. Jurisdictions with common law and civil law traditions, and with varying economic conditions, technological capabilities, political systems, and cultural backgrounds, have found ways to reconcile copyright law and AI training. In this equilibrium, countries recognize that text data mining, …


Moral Politics Theory Applied To Abortion: Utopias, Dystopias, And Dobbs, Susan Ayres 2025 Texas A&M University School of Law

Moral Politics Theory Applied To Abortion: Utopias, Dystopias, And Dobbs, Susan Ayres

Faculty Scholarship

This article examines Moral Politics Theory (MPT) as a way to understand current tensions in the US concerning reproductive justice. MPT, as developed and researched for over thirty years by cognitive scientist, George Lakoff, provides a way to explain differences in political worldviews. According to Lakoff’s research in Moral Politics and Don’t Think of an Elephant!, conservatives tend to hold a strict-father model, and progressives hold a nurturant-parent model. People in the political middle tend to endorse both models; Lakoff labels those in the middle as “biconceptuals,” and discusses how this group is most susceptible to persuasion because metaphors frame …


The United States Healthcare System: From Medicare To Post-Pandemic Health Policy, William M. Sage 2025 Texas A&M University School of Law

The United States Healthcare System: From Medicare To Post-Pandemic Health Policy, William M. Sage

Faculty Scholarship

My purpose in this essay is to comment on national health policy in the United States over the past sixty years.  My conclusions are less optimistic than what I had hoped when I began my teaching and research career in the 1990s to be able to say in 2025.  In particular, the successful expansion of publicly supported health coverage via the passage of the Affordable Care Act (“ACA” or “Obamacare”) in 2010 seems to have triggered -- though I hesitate to say that it caused – a backsliding from broader commitments to clinical performance, population health, and social solidarity that …


"Arbitration In Name Only": A Race Claims Mismatch, Michael Z. Green 2025 Texas A&M University School of Law

"Arbitration In Name Only": A Race Claims Mismatch, Michael Z. Green

Faculty Scholarship

With arbitration's meteoric rise as a tool in resolving statutory employment discrimination matters beginning in the 1990s, concerns about lack of employee bargaining power received little consideration when raised in court challenges to the enforcement of employer-mandated agreements to arbitrate those claims. Only in rare circumstances, when an employer appeared to go to extremes in using its overwhelming bargaining power to implement an arbitration process so clearly unfair would a court find the agreement created an unfair "arbitration in name only" that should not be enforced. 

Employers have become savvier in how they require employees to agree to resolve discrimination …


Criminal Background Checks: Implications For Discrimination And Crime, Murat C. Mungan 2025 Texas A&M University School of Law

Criminal Background Checks: Implications For Discrimination And Crime, Murat C. Mungan

Faculty Scholarship

Criminal background checks have recently attracted the attention of academics and policy makers alike. Recent laws and policies, like “ban the box” and expungements, focus on the availability of criminal background information as well as the permissibility of using this type of information. Quite surprisingly, policies about the content of the information –whose permissibility and availability are questioned by recent work– is not scrutinized as much.

In this article, I investigate the informational quality of existing background checks. For this purpose, I review the history and evolution of traditional criminal background checks. These checks rely on ‘rap sheets’ –documents containing …


Legal Ethics For Government Lawyers: Lessons From Nunavut, Andrew Flavelle Martin 2025 Dalhousie University Schulich School of Law

Legal Ethics For Government Lawyers: Lessons From Nunavut, Andrew Flavelle Martin

Articles, Book Chapters, & Popular Press

While government lawyers face legal ethics issues unique to that practice context, those issues are overlooked in the rules of professional conduct in all but one Canadian jurisdiction: Nunavut. In this comment, I canvass several provisions that are unique to the Code of Professional Conduct of the Law Society of Nunavut. These provisions are inexplicably overlooked in the Canadian legal ethics literature to date. I then assess how these provisions address the legal ethics issues unique to government lawyering. Finally, I argue that the Nunavut provisions should be considered a starting point and I consider additional changes that could be …


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