Topic
Compliance
Posts
-
ArticleVol. 104 · Iss. 1
Board Overload
The board of directors plays a critical role in steering corporate behavior. Over the past two decades, regulators have increasingly required boards to oversee…
Asaf Eckstein, Roy Shapira & Ariel Shillo -
CommentaryVol. 103 · Iss. 3
Havens for Corporate Lawbreaking
Whether corporations are obligated to maximize profits or if they ought to consider societal interests more broadly remains one of the most highly contested…
William J. Moon -
ArticleVol. 102 · Iss. 4
AI’s Hippocratic Oath
Diagnosing diseases, creating artwork, offering companionship, analyzing data, and securing our infrastructure—artificial intelligence (“AI”) does it all. But it does not always do it…
Chinmayi Sharma -
ArticleVol. 102 · Iss. 1
Criminal Recordkeeping
Business managers must create and keep records for decision-making. Yet doing so presents an obvious problem for those who manage illegal businesses: their records…
Andrew K. Jennings -
ArticleVol. 101 · Iss. 2
The Common Ownership Tax Strategy
The recent mass shift by American retail investors into index funds has given rise to a modern form of common ownership. Significant stakes in…
Danielle A. Chaim -
Online2023
Why U.S. States Need Their Own Cannabis Industry Banks
The legal cannabis trade is the fastest growing industry in the United States. In 2019, about 48.2 million Americans used the drug at least…
Christoph Henkel & Randall K. Johnson -
ArticleVol. 100 · Iss. 5
Superstar CEOs and Corporate Law
Abstract Larger-than-life corporate leaders, who can move fast and disrupt entrenched players, are often perceived as having the vision, superior leadership, or other exceptional…
Assaf Hamdani & Kobi Kastiel -
NoteVol. 87 · Iss. 5
Taste of Child Labor Not So Sweet: A Critique of Regulatory Approaches to Combating Child Labor Abuses by the U.S. Chocolate Industry
United States chocolate manufacturers, including Hershey’s and Mars, received unwelcomed media attention in 2001 as reports of the use of child labor on West…
Kemi Mustapha -
ArticleVol. 88 · Iss. 3
A Tisket, a Tasket: Basketing and Corporate Tax Shelters
In an income tax system that comported with the economic, or Haig-Simons, definition of income, deductible expenses would not face sourcebased limitations. A true…
Leandra Lederman -
NoteVol. 94 · Iss. 5
Wrongly “Identified”: Why an Actual Knowledge Standard Should Govern Health Care Providers’ False Claims Act Obligations to Report and Return Medicare and Medicaid Overpayments
In 2015, Medicare spent $632 billion on health care for America’s elderly (and other covered groups). Medicaid spent another $554 billion to provide health…
Nicholas J. Goldin -
NoteVol. 93 · Iss. 6
Whistle With a Purpose: Extending Coverage Under SOX to Employees Discharging Their Duties
The relative ease with which corporate fraud went unnoticed during the Enron scandal created tension between Congress and the public. In hindsight, the public…
Jonathan Lee -
ArticleVol. 93 · Iss. 4
Can Sharing Be Taxed?
In the past few years, we have seen the rise of a new model of production and consumption of goods and services, often referred…
Shu-Yi Oei & Diane M. Ring