Business Commons^™

A Global Comparison Of Insider Trading Regulations, James H. Thompson

All Faculty Scholarship for the College of Business

As the business world continues to expand in global markets, trading of shares, bonds, derivatives and other instruments continues to increase. One form of trading that has received considerable interest in recent years is insider trading. Insider trading occurs when individuals with potential access to non-public information about a corporation buy or sell stock of that corporation. When the information is material and non-public, such trading is illegal. However, if the trading is done in a manner that does not take advantage of non-public information, it is often permissible. This study compares insider trading laws, penalties, and convictions in countries …

Ethics In The Accounting Curriculum, James H. Thompson

All Faculty Scholarship for the College of Business

The number of corporate debacles in recent history has been a great concern to the financial community. From Enron to Bear Stearns, the events have highlighted that greed, incompetence, and deception exist systemically. After these and other similar events, the importance of professional ethics intensified. Has the concern for improved ethical behavior compelled academic institutions to provide greater emphasis on ethics in accounting degree programs?

Several findings emerged in this study. First, ethics is more commonly part of the course description than it is to be part of the course title. Second, there is greater emphasis on ethics in undergraduate …

Insider Trading In The United States, James H. Thompson

All Faculty Scholarship for the College of Business

Insider trading is the buying or selling of a corporation's stock or other securities by an employee who has the potential to access non-public information about the company. Although most individuals associate insider trading with illegal activity, a majority of the trades are done legally. Illegal insider trading refers generally to buying or selling a security, in breach of a fiduciary duty or other relationship of trust and confidence, while in possession of material, nonpublic information about the security. This paper discusses disclosures, regulatory efforts, impact on investor confidence, relationship to ethics, and history of major court decisions regarding insider …

When Identity Thieves Strike, Know How To Strike Back, Robert E. Holtfreter

All Faculty Scholarship for the College of Business

This article counsels victims of identity theft on how to help authorities track down the perpetrators of the fraud.

Identity Theft 101, Robert E. Holtfreter

All Faculty Scholarship for the College of Business

In this column, the author discusses identity theft complaint data published by the FTC as part of its 2007 "Consumer Fraud and Identity Theft Complaint Data" report.

Securing Network Data, Robert E. Holtfreter

All Faculty Scholarship for the College of Business

The purpose of this article is to present the major issues regarding threats to the security of network data, define internal/external intrusion and provide a list of the common methods of detection and significant established intrusion preventive practices for maximizing Internet network data security.

Employer And Employee Rights And Responsibilities In A Networked Office, Ronald Tidd, Nancy Graber Pigeon

All Faculty Scholarship for the College of Business

Internet-connectivity is having a profound impact on the workplace. Employees use it to access data and information from global sources, communicate with others instantaneously regardless of physical proximity, work anytime, anywhere, so long as they have a digital device connected to the Internet. Alternatively, the technology can be used to subject coworkers to objectionable material, violate workers' privacy, and convey the appearance of working when actually abusing Internet resources. This article discusses the existing laws regarding employee usage of an employer's Internet resources and employer monitoring of that usage. Thus, it provides a foundation for understanding a body of law …