Category: Volume 44 (2008-2009)

Whither and Whether Auditor Independence

Daniel Austin Green, Whither and Whether Auditor Independence, 44 Gonz. L. Rev. 365 (2009). [PDF]    [Westlaw]    [LexisNexis] %CODE1% I. Introduction: Was Enron’s Problem that Andersen was Non-Independent? “I love … Read More

Ode to the Bluebook

Elly Laff, Ode to the Bluebook, 44 Gonz. L. Rev. 575 (2009). [PDF] When first your shiny cover I did turn And quickly passed my eyes across a page My … Read More

Identifying and Keeping the Genie in the Bottle: The Practical and Legal Realities of Trade Secrets in Bankruptcy Proceedings

Anyone who has paid attention to developments in the world of business over the past quarter century knows that intellectual property (“IP”)is a hot commodity. Indeed, in contrast to companies that emerged from the Industrial Revolution, many of the companies spawned during the Information Age attribute much of their value and prospects to intangible, rather than tangible, assets. Pursuant to IP theory, this shift in focus should have the desirable effect of encouraging more inventive and creative activity. From a practical point of view, it has created a situation where the value of a company can be more “smoke and mirrors” than real. … Read More