Jonathan S Cohen

Jonathan S Cohen

October 27, 2017 | The Legal Intelligencer

UK Implementation of the EU Trade Secrets Directive and Brexit

By its 1291 law, the Republic of Venice moved all its glassblowers to the nearby island of Murano, ostensibly to protect Venice's wooden buildings from catching fire from the trade's furnaces. But a subsequent 1295 law preventing them from leaving Murano confirmed the authorities' real concern: to prevent the glassblowers from disclosing the trade secrets of their lucrative business outside the republic.

By Jonathan S. Cohen

10 minute read

April 07, 2014 | New York Law Journal

SEC Renews Focus on Accounting and Disclosure Fraud

Mark S. Cohen, Scott D. Thomson and Jonathan S. Abernethy of Cohen & Gresser write that the SEC has promised to target accounting reserves, revenue recognition, and the role of audit committees, and examine each of these areas through the lens of three recent SEC enforcement actions: Capital One, ArthroCare, and AgFeed Industries.

By Mark S. Cohen, Scott D. Thomson and Jonathan S. Abernethy

14 minute read

November 04, 2013 | New York Law Journal

Anti-Corruption Enforcement in Korea: Is an Old Law Coming of Age?

Mark S. Cohen, Jonathan S. Abernethy and Soeun Nikole Lee of Cohen & Gresser write: The history of South Korea's Foreign Bribery Prevention Act (FBPA) has been one of relative obscurity, with little enforcement activity and a total of just 10 convictions. However, given the increasing foreign bribery enforcement climate globally and the prospect that the recent criticism from Transparency International could spur Korea into more action, a closer look at the FBPA is timely and warranted.

By Mark S. Cohen, Jonathan S. Abernethy and Soeun Nikole Lee

13 minute read

February 11, 2013 | New York Law Journal

2012 Saw an Increase in Enforcement Against Banks

Mark S. Cohen and Jonathan S. Abernethy, partners at Cohen & Gresser, and Elizabeth F. Bernhardt, counsel at the firm, write that in three prominent enforcement actions in 2012 - against ING, Standard Chartered Bank and HSBC - prosecutors and regulators extracted massive fines for conduct ranging from intentional concealment of illicit transactions to ineffective monitoring.

By Mark S. Cohen, Jonathan S. Abernethy and Elizabeth F. Bernhardt

32 minute read

December 21, 2011 | Legaltech News

SEC Provides Guidance on Cybersecurity Risks

The SEC has acknowledged investors have the right to determine corporate cyber-attack risk when making investment decisions, recently publishing guidance on disclosure obligations.

By Katayun I. Jaffari and Jonathan S. Cohen

9 minute read

November 07, 2011 | New York Law Journal

FCPA Violations in the Whistleblower Era

Mark S. Cohen, Jonathan S. Abernethy and S. Gale Dick of Cohen & Gresser write that although no company can eliminate the risk of an employee giving an FCPA tip to the SEC, they can take steps within their existing compliance mechanisms to increase the odds that a would-be whistleblower will alert the company to the problem before telling the SEC.

By Mark S. Cohen, Jonathan S. Abernethy and S. Gale Dick

13 minute read

December 14, 2011 | Texas Lawyer

SEC Provides Guidance on Cybersecurity Risks and Cyber Incidents

Computers and the Internet have brought great strides to businesses leading to increased company productivity and improved client service. Unfortunately, progress of digital technologies has brought with it cybersecurity risks.

By Katayun I. Jaffari and Jonathan S. Cohen

9 minute read

December 12, 2011 | The Legal Intelligencer

SEC Provides Guidance on Cybersecurity Risks and Cyber Incidents

Computers and the Internet have brought great strides to businesses leading to increased company productivity and improved client service. Unfortunately, progress of digital technologies has brought with it cybersecurity risks.

By Katayun I. Jaffari and Jonathan S. Cohen

9 minute read