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Volume 38, Issue 3 (Spring 2022)

A Regulatory Budget for the Public Company Accounting Oversight Board

The Public Company Accounting Standards Board (PCAOB) was created by the Sarbanes–Oxley Act (SOX) in 2002 in response to the Enron and WorldCom auditing scandals. The PCAOB regulates the $20 billion annual auditing industry, which itself provides assurance for the financial integrity of $27 trillion in outstanding global publicly

Cost-Effectiveness Comes to America: The Promise and Perils of Cost-Effective Analysis in Medication Coverage Decisions

In an effort to control rising drug costs, some health insurers have begun experimenting with methods to link decisions about coverage to the value added by medicines, including through the use of formal cost-effectiveness analysis (CEA). Increased interest in subjecting new drugs to rigorous economic analysis is a welcome development,

Jurisdiction at Work: Specific Personal Jurisdiction in FLSA Collective Actions After <em>Bristol-Myers Squibb</em>

In Bristol-Myers Squibb Co. v. Superior Court (BMS), eighty-six California residents and five hundred ninety-two nonresidents from thirty-three different states, who had originally filed eight separate complaints, used ordinary party joinder rules to file a mass tort action in California state court, alleging that Bristol-Myers Squibb’s blood-thinning drug made

Lying at Plea Bargaining

This Article describes the regular use of lying during plea bargaining by criminal justice stakeholders and the paradox it presents for those who care about creating a fairer criminal legal system. The paradox is this: lying at plea bargaining allows defendants the opportunity to negotiate fair resolutions to their cases

Tax Coordination

The United States implements much of its social policy through its income tax laws. The Code is rife with tax expenditures for education, housing, community economic development, retirement savings, and health care to name a few. But the IRS is not an agency with expertise in any of these areas