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All Articles in Business Law, Public Responsibility, and Ethics

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Gleaning As A Transformational Business Model For Solidarity With The Poor And Marginalized, Bruce D. Baker 2016 Seattle Pacific University

Gleaning As A Transformational Business Model For Solidarity With The Poor And Marginalized, Bruce D. Baker

SPU Works

“Gleaning” refers to the mandate within the Mosaic Law that harvesters should leave behind “gleanings” for the sake of the poor who subsist on the literal and figurative margins of society. Although this biblical mandate is generally neglected and considered irrelevant in modern business practice, it holds powerful lessons to help guide modern businesses into transformational solidarity with the poor and marginalized. This paper interprets the biblical significance of gleaning, to discern how the principles of gleaning, though rooted in ancient agrarian culture, might be applicable to modern business which is generally far removed from agriculture. The exegesis and analysis ...


Critical Pedagogy For Business And Management Undergraduates: Evaluation Of Marketing Information, Ilana Stonebraker, Caitlan Maxwell, Jessica Jerrit 2016 Purdue University

Critical Pedagogy For Business And Management Undergraduates: Evaluation Of Marketing Information, Ilana Stonebraker, Caitlan Maxwell, Jessica Jerrit

Libraries Faculty and Staff Scholarship and Research

No abstract provided.


Book Review, Mitchell M. Simon 2016 University of New Hampshire School of Law

Book Review, Mitchell M. Simon

RISK: Health, Safety & Environment

Review of the book Codes of Professional Responsibility (Rena A. Gorlin, ed., BNA Books, 1990). This 555 page book includes 43 codes of conduct promulgated by the major professional associations in business, health, and law. Each code is preceded by a brief description of the relevant association, including its address and phone number, and information relating to implementation and enforcement. The book concludes with three helpful resource lists including: first, research centers, educational programs and governmental bodies dealing with ethical issues; second, journals and periodical services; and, third, bibliographies, databases and libraries with special ethics collections. The resource sections and ...


Business As Usual: Ethics As Mundane Behavior, And The Case Of Target Corporation, Jon A. Hess 2016 University of Dayton

Business As Usual: Ethics As Mundane Behavior, And The Case Of Target Corporation, Jon A. Hess

Jonathan A. Hess

Ethics are in vogue in the 1990s America. Concerns for ethical behavior pervade almost every aspect of our lives and work. This trend has not been unnoticed by the American business community. In fact, many businesses have taken current ethical concerns and tried to put them into action. In some cases, the action has been out of necessity or self-interest, as in the case of companies hurt by an unethical reputation or companies forced to implement ethics programs because of legal indictments. But some companies are taking a proactive stance toward ethics without external pressure.

As these businesses strive to ...


Bankruptcy On The Side, Kenneth Ayotte, Anthony J. Casey, David A. Skeel Jr. 2016 University of California - Berkeley

Bankruptcy On The Side, Kenneth Ayotte, Anthony J. Casey, David A. Skeel Jr.

Faculty Scholarship

This article provides a framework for analyzing side agreements in corporate bankruptcy, such as intercreditor and “bad boy” agreements. These agreements are controversial because they commonly include a promise by one party to remain silent – to waive some procedural right they would otherwise have under the Bankruptcy Code – at potentially crucial points in the reorganization process.


Using simplified examples, we show that side agreements create benefits in some instances, but parties to a side agreement may have incentive to contract for specific performance or excessive stipulated damages that impose negative externalities on non-parties to the agreement. A promise not to ...


How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm 2016 University of Dayton

How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm

Joseph Castellano

The recent accounting scandals have highlighted the critical role that investor confidence in the accuracy and lack of distortion of accounting data plays in the health of capital markets and, indeed, the whole economy. The legal and moral culpability of top-level company managers (as well as auditors) is an issue that will be addressed by the nation in the coming months. Whether or not legal sanctions are imposed on managers, it would be well to examine some of the reasons managers may feel compelled to distort accounting numbers as well as engage in other actions that damage the interests of ...


The Abcs Of Communicating Results, Deborah S. Archambeault, Morgen Rose 2016 University of Dayton

The Abcs Of Communicating Results, Deborah S. Archambeault, Morgen Rose

Deborah Archambeault

Communicating results is an integral part of the internal auditor's job, and The IIA's International Standards for the Professional Practice of Internal Auditing recognizes its importance by specifying in Standard 2420 that communications should be "accurate, objective, clear, concise, constructive, complete, and timely." In its 2009 survey. The Biggest Internal Audit Challenges in the Next Five Years, Protiviti, a global consulting firm, ranked communication with management and the audit committee as one of the biggest challenges facing internal auditing through 2012. Their subsequent 2010 Internal Audit Capabilities and Needs Survey identified presentation skills as the top "need to ...


Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny 2016 Texas State University

Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny

Lucian Zelazny

This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.


Small Business Policy Index Traction And Movement In Rankings Of States Update: 2000 To 2016, Pradip K. Shukla, Monica P. Shukla 2016 Chapman University

Small Business Policy Index Traction And Movement In Rankings Of States Update: 2000 To 2016, Pradip K. Shukla, Monica P. Shukla

Business Faculty Articles and Research

Given the volatile economic climate faced in the United States and globally since 2015, there is a desire by politicians in 2016 to increase state economic and business growth. As small businesses are the main driver of business growth in state economies, focus is placed upon the policy environment of a state to encourage state level growth in entrepreneurial activities aimed at small business creation and survival.

The Small Business and Entrepreneurship Council an advocacy and research organization dedicated to protecting small business and promoting entrepreneurship has annually prepared a “Small Business Policy Index” that ranks states according to some ...


How Mortgage Fraud Helped Facilitate The 2008 Housing Crisis, Darlene B. Freeman 2016 La Salle University

How Mortgage Fraud Helped Facilitate The 2008 Housing Crisis, Darlene B. Freeman

Economic Crime Forensics Capstones

There has been much debate about what caused the housing meltdown that occurred from 2008 through 2010. One aspect that has not been debated; mortgage fraud was at the center of this historically difficult time in our nation’s history, and played a major role in causing millions of homes to go into foreclosure. For this Capstone Project, I will analyze the devastation mortgage fraud caused in the lives of people that were displaced from their homes, workers that lost their jobs and the continued devastation that still remains due to a shrinking housing market. I will also examine the ...


Csr Reporting And The University, Corbin Wilson 2016 Western Kentucky University

Csr Reporting And The University, Corbin Wilson

Honors College Capstone Experience/Thesis Projects

There is currently no mandatory Corporate Social Responsibility (CSR) reporting standards for institutions of higher learning (universities) in the U.S. There is also no established governing or regulatory body designated with the responsibility of developing CSR reporting standards for universities. In recent years some universities have prepared and released self-reported CSR reports. However these reports may not be complete, much of the information included in the reports could be outdated, and all of it is subject to bias. Without commonly accepted CSR reporting standards, common reporting format, or metrics, it is difficult to compare the CSR efforts of various ...


The New Governance: 2015 Pomerantz Lecture, Jill E. Fisch 2016 University of Pennsylvania Law School

The New Governance: 2015 Pomerantz Lecture, Jill E. Fisch

Jill Fisch

Corporate governance mechanisms designed to ensure that managers act in shareholders’ interest have evolved dramatically over the past forty years. “Old governance” mechanisms such as independent directors and performance-based executive compensation have been supplemented by innovations that give shareholders greater input into both the selection of directors and ongoing operational decisions. Issuer boards have responded with tools to limit the exercise of shareholder power both procedurally and substantively. This article terms the adoption and use of these tools, which generally take the form of structural provisions in the corporate charter or bylaws, the “new governance.”

Delaware law has largely taken ...


Vultures Or Vanguards?: The Role Of Litigation In Sovereign Debt Restructuring, Jill E. Fisch, Caroline M. Gentile 2016 University of Pennsylvania Law School

Vultures Or Vanguards?: The Role Of Litigation In Sovereign Debt Restructuring, Jill E. Fisch, Caroline M. Gentile

Jill Fisch

No abstract provided.


Voting Through Agents: How Mutual Funds Vote On Director Elections, Stephen J. Choi, Jill E. Fisch, Marcel Kahan 2016 New York University School of Law

Voting Through Agents: How Mutual Funds Vote On Director Elections, Stephen J. Choi, Jill E. Fisch, Marcel Kahan

Jill Fisch

Shareholder voting has become an increasingly important focus of corporate governance, and mutual funds control a substantial percentage of shareholder voting power. The manner in which mutual funds exercise that power, however, is poorly understood. In particular, because neither mutual funds nor their advisors are beneficial owners of their portfolio holdings, there is concern that mutual fund voting may be uninformed or tainted by conflicts of interest. These concerns, if true, hamper the potential effectiveness of regulatory reforms such as proxy access and say on pay. This article analyzes mutual fund voting decisions in uncontested director elections. We find that ...


Top Cop Or Regulatory Flop? The Sec At 75, Jill E. Fisch 2016 University of Pennsylvania Law School

Top Cop Or Regulatory Flop? The Sec At 75, Jill E. Fisch

Jill Fisch

In their forthcoming article, Redesigning the SEC: Does the Treasury Have a Better Idea?, Professors John C. Coffee, Jr., and Hillary Sale offer compelling reasons to rethink the SEC’s role. This article extends that analysis, evaluating the SEC’s responsibility for the current financial crisis and its potential future role in regulation of the capital markets. In particular, the article identifies critical failures in the SEC’s performance in its core competencies of enforcement, financial transparency, and investor protection. The article argues that these failures are not the result, as suggested by the Treasury Department Blueprint, of a balkanized ...


The Peculiar Role Of The Delaware Courts In The Competition For Corporate Charters, Jill E. Fisch 2016 University of Pennsylvania Law School

The Peculiar Role Of The Delaware Courts In The Competition For Corporate Charters, Jill E. Fisch

Jill Fisch

No abstract provided.


The New Federal Regulation Of Corporate Governance, Jill E. Fisch 2016 University of Pennsylvania Law School

The New Federal Regulation Of Corporate Governance, Jill E. Fisch

Jill Fisch

No abstract provided.


The Mess At Morgan: Risk, Incentives And Shareholder Empowerment, Jill E. Fisch 2016 University of Pennsylvania Law School

The Mess At Morgan: Risk, Incentives And Shareholder Empowerment, Jill E. Fisch

Jill Fisch

The financial crisis of 2008 focused increasing attention on corporate America and, in particular, the risk-taking behavior of large financial institutions. A growing appreciation of the “public” nature of the corporation resulted in a substantial number of high profile enforcement actions. In addition, demands for greater accountability led policymakers to attempt to harness the corporation’s internal decision-making structure, in the name of improved corporate governance, to further the interest of non-shareholder stakeholders. Dodd-Frank’s advisory vote on executive compensation is an example.

This essay argues that the effort to employ shareholders as agents of public values and, thereby, to ...


The Power Of Proxy Advisors: Myth Or Reality?, Stephen Choi, Jill E. Fisch, Marcel Kahan 2016 NYU Law School

The Power Of Proxy Advisors: Myth Or Reality?, Stephen Choi, Jill E. Fisch, Marcel Kahan

Jill Fisch

Recent regulatory changes increasing shareholder voting authority have focused attention on the role of proxy advisors. In particular, greater shareholder empowerment raises the question of how much proxy advisors influence voting outcomes. This Article analyzes the significance of voting recommendations issued by four proxy advisory firms in connection with uncontested director elections. We find, consistent with press reports, that Institutional Shareholder Services (ISS) is the most powerful proxy advisor and that, of the others, only Glass, Lewis & Co. seems to have a meaningful impact on shareholder voting. This Article also attempts to measure the impact of voting recommendations on voting ...


The Scope Of Private Securities Litigation: In Search Of Liability Standards For Secondary Defendants, Jill E. Fisch 2016 University of Pennsylvania Law School

The Scope Of Private Securities Litigation: In Search Of Liability Standards For Secondary Defendants, Jill E. Fisch

Jill Fisch

Recent federal court decisions have struggled to apply the Supreme Court's decision in Central Bank v. First Interstate to determine when outside professionals should be held liable as primary violators under section IO(b) of the Securities Exchange Act. In keeping with the Court's current interpretive methodology, Central Bank and its progeny employ a textualist approach. In this Article, Professor Fisch argues that literal textualism is an inappropriate approach for interpreting the federal securities laws generally and misguided in light of legislative developments post-dating the Central Bank decision. Instead, Professor Fisch advocates an approach that weighs Congress 's ...


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