Abstract:

Author's note: Please ignore the disclaimer against citing or quoting this paper that accompanies the electronic text available here and feel free to cite or quote the article, a final version of which appeared at 59 Washington & Lee Law Review 767-837 (2002).

Abstract:

accounting, auditing, corporate governance, disclosure, securities regulation, Sarbanes-Oxley, financial scandals, market psychology, regulation

Abstract:

too big to fail, moral hazard, right-tail risk, auditing, insurance, industry unraveling, barriers to entry, industry concentration, catastrophic risk, complexity theory, audit risk model, reputation, internal control, gatekeeper, worst case scenario analysis, audit reports, liability insurance, fin

Abstract:

efficient markets, CAPM, modern porfolio theory, modern finance theory, chaos theory, nonlinear dynamics, intellectual history, capital markets, noise trading, mandatory disclosure, fiduciary duty

Abstract:

internal control, COSO, PCAOB, regulation, liability, fraud, terrorism, PATRIOT Act, Sarbanes-Oxley Act

Abstract:

ecmh, duty of competence, law and accounting, enron, accounting fraud, teaching accounting, corporate finance, pedagogy, legal ethics

Abstract:

value investing, Warren Buffett, margin of safety, circle of competence, modern finance theory, executive compensation, corporate governance

Abstract:

globalization, comparative corporate governance, path dependence, vertical corporate governance, horizontal corporate governance, mergers, stock options, auditing, convergence

Abstract:

rules, principles, standards, rhetoric, politics, ethics, Delaware, GAAP, IFRS, regulatory competition

Abstract:

mutual funds, market timing, regulation, external regulation, market reform

Abstract:

pro form financial reporting, analyst earnings forecast, forward-looking disclosure, financial fraud, efficient market hypothesis, accrual system, reforms

Abstract:

gatekeepers, financial statement insurance, auditor liability, accountants' liability, securities regulation, liability insurance, directors' and officers' insurance, D&O insurance, title insurance, corporate governance, financial reporting, outside auditor

Abstract:

auditing, auditor, safe harbors, early warning system, control disclosure, auditor liability, auditor disclosure, financial reporting, internal controls, financial statements, auditing standards

Abstract:

judicial reputation, contracts casebooks, Allegheny College, Lucy Lady Duff Gordon, DeCicco, Sun Printing, Lake River, Wisconsin Knife, Morin, Selmer, good faith, commercial certainty, intention, freedom of contract, liquidated damages

Abstract:

financial regulation, regulatory reform, financial crisis, regulatory competition, regulatory conentration, Treasury blueprint, Volcker reports

Abstract:

government works, public domain, access, standards, standard-setting,Veeck, compulsory licensing fair use, idea/expression merger doctrine, GAAP, GAAS, PCAOB, FASB, AICPA, GASB, FAF, Sarbanes-Oxley, accounting support fees, regulation, non-delegation, publication, Federal Register, Copyright Office

Abstract:

GAAP, IFRS, FASB, Securities Exchange Commission

Abstract:

cash flow statement, true and fair view, fairly presents, Sarbanes-Oxley, global accounting, comparative accounting

Abstract:

Buffett, Berkshire, Doris Christopher, corporate governance, corporate culture, autonomy, delegation, independent contractors, distributors, subsidiaries, conglomerates, decentralization, Sokol, Munger, internal control, trust, insider trading

Abstract:

accounting, law and accounting, accounting standards, original accounting pronouncements, FASB, AICPA, sociology of accounting, economic exchange, accounting theory

Abstract:

business administration, management, disintermediation, Berkshire Hathaway, Warren Buffett, conglomerate, decentralization, advisory board, governance, leverage, corporate culture, trust, internal control

Abstract:

Abstract:

corporate governance, boards, accounting standards, regulatory reform

Abstract:

audit, capital markets, damages caps, insurance securitization

Abstract:

Sarbanes-Oxley Act, legal implications, future research

Abstract:

eXtensible Markup Languag (XML), contract law, spontaneous development, corporate contracts, private law, public-private standard setting, corporate law, technological innovation

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Abstract:

gatekeepers, financial statement insurance, auditor liability, accountants' liability, securities regulation, liability insurance, directors' and officers' insurance, D&O insurance, title insurance, corporate governance, financial reporting, outside auditor

Abstract:

IFRS, SEC, IASB, FASB, principles-based, rules-based, regulatory competition, comparative corporate governance, corporate finance, international financial regulation

Abstract:

Finance Theory, Agency Theory, Limits of Theory, Forward Looking Disclosure, Pro Forma Reporting, Cash Flow Statement, Fair Value Accounting, Appraisal Proceedings, Stock Market Exception, Auditing, Fair Presentation, Reputation, Incentives, Legal Education, Corporate Finance, Law and Accounting

Abstract:

gatekeepers, auditors, lawyers, incentive compensation, reputation, liability

Abstract:

boards of director, director independence, director expertise, audit committee financial expert, ACFE, audit committees

Abstract:

torts, economic analysis of law, law and economics, traditional legal analysis, jurisprudence, Cardozo, Posner, juries, judges,Hand formula, negligence, negligence per se, proximate cause, standards, rules, statutory violations, least cost avoider

Abstract:

gatekeepers, auditors, lawyers, incentive compensation, reputation, liability

Abstract:

QVC Network, Paramount Communications, Technicolor, Incorporated, Cede and Company, Delaware state law, fiduciary law, doctrinal fragmentation, Revlon duty

Abstract:

arbitration, Supreme Court, contracts, contract law, freedom of contract, interpretation, rhetoric, access to justice, national policy, judicial power, federalism, jurisprudence

Abstract:

Executive Compensation, Corporate Waste, Optimal Contracting, Efficient Markets, Incentive Alignmnet, Stock Options, Retention, Incentives, Unconscionability, Internal Affairs, Choice Of Law, Derivative Litigation, Walt Disney, Warren Buffett, Citigroup, New York Stock Exchange, Dodd-Frank Act

Abstract:

legal education, legal scholarship, legal studies, scholarly impact, scholarly influence, rankings, scholarly reflection, Legal Scholarship Network

Abstract:

Abstract:

contract law, default rule analysis, Francis Lieber, Arthur Corbin, hermeneutics, principles of construction

Abstract:

financial crisis, bailout, financial regulation, Federal Reserve, Treasury Department, discount window

Abstract:

self-similarity, sensitive dependence, judicial bifurcation, judicial discretion, common law, iterative process, input rules, output rules

Abstract:

nonrefundable retainers, attorney-client relationship, attorneys fees, client discharge

Abstract:

regulatory competition, mandatory/enabling, corporation law, securities law

Abstract:

parol evidence rule doctrine, Roger Traynor, Richard Posner, Arthur Corbin, Samuel Williston, subjective evidence, objective evidence, contract law, drafting

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Abstract:

Berkshire Hathaway, Warren Buffett, Shareholder Letters, Writing, Corporate Communications, Directorships, Corporate Culture, Clayton Homes, 3G

Abstract:

Berkshire Hathaway, Warren Buffett, capital allocation, autonomy, decentralization, reputation, corporate governance, corporate culture, conglomerates, shareholder activism

Abstract:

financial intermediaries, Berkshire Hathaway, Warren Buffett, KKR, private equity, conglomerate, intervention, autonomy, leverage, fees