This paper discusses the increasing interest in whistleblower legislation to advance the anticorruption project. The author identifies the several references to whistleblower protection in international anticorruption treaties and the introduction of whistleblower protection in several...

I begin with a mea culpa. In 2016, I published an article about citizen’s arrest. The idea for the article arose in 2014, when a disgruntled Virginia citizen came in off the street and attempted to arrest a law school professor while class was in progress. I set out to research and write a...

Appropriate representation of minorities is a fundamental manifestation of an affirmative action policy. One of the main aims of the article is to call attention to the fact that appropriate representation (as indeed affirmative action more generally) comes in at least two different types. The...

Subject of the Article is the interesting judgment of the Czech Supreme Administrative Court as of 20 May 2010 dealing with the interpretation of international treaties on social security. The judgment is remarkable for the scope of resources of international (or Community) origin of which it...

In answering the question of how judges should approach unconscious discrimination claims, scholars ignore a practical solution to this problem: by putting the burden on the firm to reduce the incidence of unconscious bias ex ante, as opposed to putting the burden on the employee of proving it...

Gender diversity in corporate governance is a highly debated issue worldwide. National campaigns such as “2020 Women on Boards” in the United States and “Women on the Board Pledge for Europe” are examples of just two initiatives aimed at increasing female representation in the corporate...

In this paper, we document 45 specific allegations related to audit deficiencies based on GAAS, as detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978–2016. Next, we use these allegations to validate existing popular proxies of audit quality. Of all the...

Most accounting studies use only public enforcement actions (SEC cases) to measure accounting fraud. However, private cases (securities class actions) also play an important enforcement role. We discuss the legal standards and processes for both public and private enforcement regimes, emphasize...

This paper discusses the empirical literature on the economic consequences of disclosure and financial reporting regulation, drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the challenges with (1) quantifying regulatory costs and...

Gross negligence is a severe form of negligence. Its severity has been characterized using the presence of a mental element or mens rea accompanying the negligent act. Within the context of professional negligence, gross negligence is important as it constitutes professional misconduct. For...