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Be Careful What You Wish For: How Accountants and Congress Created the Problem of Auditor Independence
The independence of auditors from the publicly traded clients whose books they inspect is one of the most vexing problems in the financial world today. The effects of corporate fraud unchecked by theExpand
The Inevitability of Enron and the Impossibility of 'Auditor Independence' Under the Current Audit System
The most surprising thing about the spectacular collapse of Enron may be that this kind of colossal public audit failure did not happen sooner. The kind of ploys that Enron executives seem to haveExpand
From Marshall’s Triad to Porter’s Diamond: added value?
Purpose The purpose of this paper is to offer clarity on a central concept introduced in Porter’s The Competitive Advantage of Nations, i.e. the cluster. The authors situate the conceptExpand
Diversity, employment growth and spatial spillovers amongst Irish regions
Regional employment growth has become an area of increasing interest to academics and policymakers alike over recent years. To date little empirical research has been undertaken in regards to theExpand
Intellectual Property Rights and Stem Cell Research: Who Owns the Medical Breakthroughs?
The 2004 election year provided many focus points for those interested in stem cell research and its potential outcomes. California's Proposition 71, in particular, has arguably led the way to a newExpand
Hired to Invent vs. Work Made For Hire: Resolving the Inconsistency Among Rights of Corporate Personhood, Authorship, and Inventorship
Corporations have long held core aspects of legal personhood such as rights to own and divest property, and to sue and be sued. U.S. copyright law allows corporations to be authors while U.S. patentExpand
Biometrics and Identification After 9/11
A different perspective is set out on the current debates over biometrics and ID card systems by focusing on both the most effective use of biometric technologies as well as a need to consider community oriented principles to temper the existing dominant libertarian rhetoric regarding a necessary trade off between security and freedom. Expand
The Use of Mtas to Control Commercialization of Stem Cell Diagnostics and Therapeutics
While much of the commentary on obstacles to stem cell research focuses on patents, material transfer agreements (MTAs) governed by state contract and property law present equal if not greaterExpand
The Surprising Reach of FDA Regulation of Cannabis, Even After Descheduling.
The surprising reach of the FDA is described in detail and three modest, but legal, pathways forward for cannabis-based products in a world where cannabis has been descheduled are outlined. Expand
(Un)clear and (In)conspicuous: The right to opt-out of sale under CCPA
A manual analysis of the top 500 U.S. websites finds that the vast majority of sites that implement opt-out mechanisms do so with a Do Not Sell link rather than with a privacy banner, and that many of the linked opt-outs exhibit features such as nudging and indirect mechanisms. Expand