The purpose of this paper is to predict the association between the effect of start-up cost and audit opinion shopping on the pricing strategies of medium-sized audit firms. Using a sample of 753 local –office-year observations between 2006 and 2011, we find evidence of a positive association...

The current mortgage foreclosure crisis, coupled with the country's economic downturn and escalating consumer costs, have combined to place a crippling burden on the nation's bankruptcy system. During difficult economic times such as this, it is imperative that the bankruptcy system operate...

Professor Abrams authors a column, Writing it Right, in Precedent, The Missouri Bar's quarterly magazine. In a variety of contexts, the column stresses the fundamentals of quality legal writing - precision, conciseness, simplicity, and clarity

There are in general three types of fees used by platforms: the fixed membership fee, transaction fee and proportional fee. In real-life, all three fees are used by different platforms. Often, the fee charged by the market maker is a combination of the fixed, transaction and proportional fees....

As consolidated multidistrict litigation (MDL) has come to dominate the federal civil docket, the problem of how to divide attorney fees among participating firms has become the source of frequent and protracted litigation. For example, in the NFL Concussion Litigation, the judge awarded the...