Securities RegulationCases and Materials

New material in the Fourth Edition responds to developments in the law and facilitates student understanding: - new chapter on Financial Reporting emphasizes the procedures and substantive standards added by Sarbanes-Oxley and recent SEC actions and explores the critical role of auditors and "generally accepted auditing standards"- exploration of the "fairly presents" requirement that is now part of the executive certification requirements for reports filed with the SEC- important discussion of the new Sarbanes-Oxley developments that were designed to enhance the integrity of the reporting system- review of the extensive SEC rules adopted in the wake of Sarbanes-Oxley- relocation of the chapter on Materiality to the middle of the book- condensed introductory chapter that eliminates material on technology and globalization- new treatment of the burgeoning behavioral economics literature on investor heuristics in addressing risky and complex choices- major new cases: In the matter of "W.R. Grace& Co., Caiola v. Citibank, N.A., Cendant Corporation Securities Litigation, Cedric Kushner Promotions, Ltd. v. King, Gallagher v. Abbott Laborat