Matthew J. Barrett

Notre Dame Law School

Professor of Law

P.O. Box 780

Notre Dame, IN 46556-0780

United States

SCHOLARLY PAPERS

9

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8,106

CITATIONS
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Top 45,367

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3

Scholarly Papers (9)

1.

Enron and Andersen - What Went Wrong and Why Similar Audit Failures Could Happen Again

ENRON: CORPORATE FIASCOS AND THEIR IMPLICATIONS, pp. 155-168, Nancy B. Rapoport, Bala G. Dharan, eds., Foundation Press 2004
Number of pages: 14 Posted: 07 Sep 2005
Matthew J. Barrett
Notre Dame Law School
Downloads 4,189 (1,228)
Citation 1

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Enron, Andersen, audit failure, expectation gap, auditor independence, non-audit services, tax services, unconscious bias, Sarbanes-Oxley, audit committee

2.

Enron, Accounting and Lawyers

Notre Dame Lawyer, pp. 14-20, Summer 2002
Number of pages: 7 Posted: 16 Aug 2005
Matthew J. Barrett
Notre Dame Law School
Downloads 804 (20,358)

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Enron, cash flows, generally accepted accounting principles, pro forma financial statements, auditor independence, related-party transactions, internal controls, revenue recognition, guarantees, shareholders' equity, and professional responsibility

3.

Tax Services as a Trojan Horse in the Auditor Independence Provisions of Sarbanes-Oxley

Michigan State Law Review, pp. 463-504, 2004
Number of pages: 42 Posted: 04 Oct 2005
Matthew J. Barrett
Notre Dame Law School
Downloads 493 (43,460)

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Enron, Andersen, audit failure, expectation gap, auditor independence, non-audit services, tax services, tax return preparation, tax consulting, tax planning, tax shelter, cognitive bias, unconscious bias, Sarbanes-Oxley, audit committee

4.

Sarbanes-Oxley, Kermit the Frog, and Competition Regarding Audit Quality

Notre Dame Legal Studies Paper No. 08-10, Journal of Business & Technology Law, Vol. 3, pp. 207-219, 2008
Number of pages: 12 Posted: 31 Mar 2008 Last Revised: 18 Apr 2008
Matthew J. Barrett
Notre Dame Law School
Downloads 463 (48,263)

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Sarbanes-Oxley, audit industry, audit quality, competition, concentration, client confidentiality, SEC, disclosure, SEC disclosure, audit adjustments, PCAOB, inspection reports, PCAOB inspection reports, abnormal accruals, proxies for audit quality

5.

The SEC and Accounting, in Part Through the Eyes of Pacioli

Notre Dame Law Review, Vol. 80, pp. 837-892, 2005, Notre Dame Legal Studies Paper No. 05-20
Number of pages: 55 Posted: 16 Aug 2005
Matthew J. Barrett
Notre Dame Law School
Downloads 377 (62,929)

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Securities and Exchange Commission, Management's Discussion and Analysis, Luca Pacioli, accounting principles, auditing standards, internal controls, Sarbanes-Oxley, officer certifications, cash flows, auditor independence, FASB, PCAOB, Independence Standards Board

6.

The Theological Case for Progressive Taxation as Applied to Diocesan Taxes or Assessments Under Canon Law in the United States

The Jurist, Vol. 63, No. 2, pp. 312-365, December 2004
Number of pages: 54 Posted: 27 May 2005
Matthew J. Barrett
Notre Dame Law School
Downloads 270 (83,207)

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Canon law, taxation, Roman Catholic church, Catholic social teaching, diocesan taxes and assessments, progressive taxes, distributive justice

7.

Opportunities for Obtaining and Using Litigation Reserves and Disclosures

Ohio State Law Journal, Vol. 63, pp. 1017-1106, 2002
Number of pages: 90 Posted: 06 Sep 2005
Matthew J. Barrett
Notre Dame Law School
Downloads 253 (84,752)
Citation 1

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Litigation reserves, litigation disclosures, litigation accruals, contingencies, contingent liabilities, Management's Discussion and Analysis, United States v. Arthur Young & Co., economic performance, discovery, litigation

8.

Practicing What We Teach - A Call for Progressive Church Taxes

America Magazine, pp. 18 to 20, March 2004
Number of pages: 3 Posted: 24 Jun 2005
Matthew J. Barrett
Notre Dame Law School
Downloads 153 (151,950)

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Canon law, taxation, Roman Catholic church, Catholic social teaching, diocesan taxes, diocesan assessments, parish assessments, quotas, progressive taxes, distributive justice

9.

New Opportunities for Obtaining and Using Litigation Reserves and Disclosures

Ohio State Law Journal, Vol. 64, pp. 1183-1195, 2003
Number of pages: 13 Posted: 07 Sep 2005
Matthew J. Barrett
Notre Dame Law School
Downloads 139 (173,332)
Citation 1

Abstract:

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litigation reserves, litigation disclosures, litigation accruals, contingencies, contingent liabilities, Management's Discussion and Analysis, Sarbanes-Oxley, tax shelter disclosures, discovery, litigation