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Articles 1 - 30 of 69
Full-Text Articles in Business
The Dystopian Potential Of Corporate Law, D. Gordon Smith
The Dystopian Potential Of Corporate Law, D. Gordon Smith
Faculty Scholarship
The community of corporate law scholars in the United States is fragmented. One group, heavily influenced by economic analysis of corporations, is exploring the merits of increasing shareholder power vis-a-vis directors. Another group, animated by concern for social justice, is challenging the traditional, shareholder-centric view of corporate law, arguing instead for a model of stakeholder governance. The current disagreement within corporate law is as fundamental as in any area of law, and the debate is more heated than at any time since the New Deal. This paper is part of a debate on the audacious question, Can Corporate Law Save …
When Identity Thieves Strike, Know How To Strike Back, Robert E. Holtfreter
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.
Technical Analysis: The Interface Of Rational And Irrational Decision Making, William Martin
Technical Analysis: The Interface Of Rational And Irrational Decision Making, William Martin
Publications – Dreihaus College of Business
No abstract provided.
The Moral Justification For Journalism, Sandra L. Borden
The Moral Justification For Journalism, Sandra L. Borden
Center for the Study of Ethics in Society Papers
Papers presented for the Center for the Study of Ethics in Society Western Michigan University
Toward A Unified Theory Of Access To Local Telephone Systems, Daniel F. Spulber, Christopher S. Yoo
Toward A Unified Theory Of Access To Local Telephone Systems, Daniel F. Spulber, Christopher S. Yoo
All Faculty Scholarship
One of the most distinctive developments in telecommunications policy over the past few decades has been the increasingly broad array of access requirements regulatory authorities have imposed on local telephone providers. In so doing, policymakers did not fully consider whether the justifications for regulating telecommunications remained valid. They also allowed each access regime to be governed by its own pricing methodology and set access prices in a way that treated each network component as if it existed in isolation. The result was a regulatory regime that was internally inconsistent, vulnerable to regulatory arbitrage, and unable to capture the interactions among …
Managerial Ownership, Corporate Monitoring And Audit Pricing, Soongsoo Han, Julia Higgs, Tony Kang
Managerial Ownership, Corporate Monitoring And Audit Pricing, Soongsoo Han, Julia Higgs, Tony Kang
Research Collection School Of Accountancy
We study whether managerial ownership and corporate monitoring (board quality and analyst coverage) relate to audit pricing. Managerial ownership has been identified as a fraud risk factor under SAS 99. However, the role of ownership is not clear. Under an alignment view, high levels of stock ownership align management with shareholders. Under an entrenchment view, high levels of ownership may motivate management to be self interested. Corporate monitoring, as measured by analyst coverage and overall board quality (Gomper’s index), are associated with information quality. Audit pricing will be affected to the extent that auditors perceive monitoring as being relevant to …
Managerial Ownership And Firms' Information Environment, Soongsoo Han, Tony Kang, Gerald Lobo
Managerial Ownership And Firms' Information Environment, Soongsoo Han, Tony Kang, Gerald Lobo
Research Collection School Of Accountancy
We examine the relation between managerial stock ownership and the firm’s information environment. We focus on three dimensions of the information environment: total, public, and private information precision (Barron, Kim, Lim and Stevens 1998). Our results suggest that firms’ total and public information precision are positively related to managerial ownership. In contrast, there is no clear pattern in private information precision across different levels of managerial ownership. We also observe that managerial ownership has a greater impact on the firm’s public information environment after the implementation of Regulation Fair Disclosure, suggesting that the regulation was effective in improving the firms’ …
Quality Control Defects Revealed In Smaller Firms' Pcaob Inspection Reports, Dana R. Hermanson, Richard W. Houston
Quality Control Defects Revealed In Smaller Firms' Pcaob Inspection Reports, Dana R. Hermanson, Richard W. Houston
Faculty and Research Publications
The article reports the study of Public Company Accounting Oversight Board (PCAOB) on the quality control (QC) defects of small audit firms. Topics including the accounting lapses of small auditing firms, tips on complying QC standards and importance of inspection on the auditing industry are discussed. Study reveals that smaller firms have deficient processes in conducting audit quality. The article notes that PCAOB is expected to increase campaign in assisting audit firms while small audit firms are encouraged to address their QC deficiencies.
Reconceiving Labour Law: The Labour Market Regulation Project, Andrew D. Frazer
Reconceiving Labour Law: The Labour Market Regulation Project, Andrew D. Frazer
Faculty of Law - Papers (Archive)
This paper reviews the recent work by Australian labour lawyers that has embraced the ‘new regulation’ and in particular the idea of law as regulation. This approach has recast the academic study of labour law as being concerned with regulation of the labour market. While much of this work has concentrated on expanding the field of labour law to include many areas of law affecting the labour market (beyond the employer-employee relationship), the work has also developed the view of law as a mechanism of state regulation. The paper examines how the ‘regulatory turn’ in Australian labour law has affected …
Pcaob Inspection Process: An Objective, Comprehensive Assessment Is Justified, Bernard H. Newman, Mary Ellen Oliverio
Pcaob Inspection Process: An Objective, Comprehensive Assessment Is Justified, Bernard H. Newman, Mary Ellen Oliverio
Faculty Working Papers
The Public Company Accounting Oversight Board (PCAOB) is charged with performing inspections of registered accounting firms. (Sarbanes-Oxley Act of 2002, Section 104) Basically, inspections are to “assess the degree of compliance. . . with the Act, the rules of the Board, the rules of the Commission, or professional standards. The inspection process has many aspects. Matters that have been discussed include timeliness of reports, extent of public disclosure of findings, qualifications of inspections, and the nature of the inspection process. Only the last identified matter, the nature of the inspection process, is the subject of this paper. After a review …
The Enduring Ambivalence Of Corporate Law, Christopher M. Bruner
The Enduring Ambivalence Of Corporate Law, Christopher M. Bruner
Scholarly Works
Prevailing theories of corporate law tend to rely heavily on strong claims regarding the corporate governance primacy and legitimacy of either the board or the shareholders, as the case may be. In this article I challenge the descriptive power of these theories as applied to widely held public corporations and advance an alternative, arguing that corporate law is, and will remain, deeply ambivalent - both doctrinally and morally - with respect to three fundamental and related issues: the locus of ultimate corporate governance authority, the intended beneficiaries of corporate production, and the relationship between corporate law and theachievement of the …
Identity Theft 101, Robert E. Holtfreter
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.
Engineering Value Into Enterprise Risk Management; Six Sigma Techniques Can Improve The Quality Of Erm Processes And Enable Organizations To Manage Risks More Successfully, Sridhar Ramamoorti, Marcia Weidenmier Watson, Mark Zabel
Engineering Value Into Enterprise Risk Management; Six Sigma Techniques Can Improve The Quality Of Erm Processes And Enable Organizations To Manage Risks More Successfully, Sridhar Ramamoorti, Marcia Weidenmier Watson, Mark Zabel
Accounting Faculty Publications
Organizations should not only recognize and minimize traditional downside risks, but also embrace upside risks, or opportunities, as a strategy for success. According to a 2005 survey by management consulting firm Booz Allen, 87 percent of the market value lost by large companies with market capitalizations over US $1 billion was the result of strategic and operational blunders. Compliance failure, typically the focus of downside risk, destroyed only 13 percent of market value during the five-year study. Faced with this counter-intuitive finding, companies may wish to pursue a more balanced and positive approach to risk management. Enterprise risk management (ERM) …
States, Markets, And Gatekeepers: Public-Private Regulatory Regimes In An Era Of Economic Globalization, Christopher M. Bruner
States, Markets, And Gatekeepers: Public-Private Regulatory Regimes In An Era Of Economic Globalization, Christopher M. Bruner
Scholarly Works
This paper illuminates the spectrum of international economic regimes through discussion of an under-theorized regulatory structure in which traditional distinctions between state and market, public and private power, hard and soft law, and international and domestic policy realms, essentially collapse - the public-private gatekeeper.
Specifically, I examine striking similarities between global bond markets and e-commerce markets through comparison of entities regulating admission to them - the dominant credit rating agencies (Standard & Poor's and Moody's), and the Internet Corporation for Assigned Names and Numbers (ICANN). Following anexamination of the development of these markets and the global regulatory power exercised by …
Quantifying Audit Quality: A Proposal Inspired By Recent Initiatives, Mary Ellen Oliverio, Bernard H. Newman
Quantifying Audit Quality: A Proposal Inspired By Recent Initiatives, Mary Ellen Oliverio, Bernard H. Newman
Faculty Working Papers
Audit quality has gained intensive attention since the cascade of audit failures in the concluding years of the last century and the first few years of our new century. The Sarbanes-Oxley Act of 2002 [hereafter identified as the Act] introduced a new oversight strategy to enhance the quality of audits. To assure the performance of quality audits, the PCAOB was charged with responsibility for inspecting registered public accounting firms that perform financial audits for publicly-owned companies in the United States. To date, however, this process has not resulted in measurement of audit quality.
Since 2002, there have been two additional …
Deficiencies Noted In Pcaob Inspections: Implications For Auditing Instruction, Bernard H. Newman, Mary Ellen Oliverio
Deficiencies Noted In Pcaob Inspections: Implications For Auditing Instruction, Bernard H. Newman, Mary Ellen Oliverio
Faculty Working Papers
The Public Company Accounting Oversight Board (PCAOB) has responsibility for monitoring public accounting firms that provide audits for publicly owned companies. Among the duties assigned to the PCAOB was “conducting inspections of registered public accounting firms.” A strategy for such inspections was developed that includes reporting deficiencies judged to be significant for supporting conclusions made.
This paper presents a content analysis of deficiencies disclosed in the nine inspections (during three years) of three accounting firms, along with the largest four firms, that are inspected each year. Also discussed are the general implications for auditing teaching in colleges/universities and in continuing …
"Of All Professions Begging Is The Best" - Some Problems In The Study Of Professions, Michael Davis
"Of All Professions Begging Is The Best" - Some Problems In The Study Of Professions, Michael Davis
Center for the Study of Ethics in Society Papers
Michael Davis' original paper was presented to the Center of the Study of Ethics in Society Western Michigan University on October 4, 2007.
Reply To Joseph Ellin's Of All Professions, Prostitution Is The Oldest (Except Possibly For Teaching), Michael Davis
Reply To Joseph Ellin's Of All Professions, Prostitution Is The Oldest (Except Possibly For Teaching), Michael Davis
Center for the Study of Ethics in Society Papers
No abstract provided.
Of All Professions, Prostitution Is The Oldest (Except Possibly For Teaching), Joseph Ellin
Of All Professions, Prostitution Is The Oldest (Except Possibly For Teaching), Joseph Ellin
Center for the Study of Ethics in Society Papers
Response by Joseph Ellin to a paper by Michael Davis Professions "Of All Professions, Begging is the Best"
Professions "Of All Professions, Begging Is The Best" A Paper By Michael Davis. Response By Joseph Ellin. Professor Davis' Reply, Center For The Study Of Ethics In Society
Professions "Of All Professions, Begging Is The Best" A Paper By Michael Davis. Response By Joseph Ellin. Professor Davis' Reply, Center For The Study Of Ethics In Society
Center for the Study of Ethics in Society Papers
Michael Davis' original paper was presented to the Center of the Study of Ethics in Society Western Michigan University on October 4, 2007.
Managerial Ownership And Firms' Information Environment, Soongsoo Han, Tony Kang, Gerald Lobo
Managerial Ownership And Firms' Information Environment, Soongsoo Han, Tony Kang, Gerald Lobo
Research Collection School Of Accountancy
We examine the relation between managerial stock ownership and the firm’s information environment. We focus on three dimensions of the information environment: total, public, and private information precision (Barron, Kim, Lim and Stevens 1998). Our results suggest that firms’ total and public information precision are positively related to managerial ownership. In contrast, there is no clear pattern in private information precision across different levels of managerial ownership. We also observe that managerial ownership has a greater impact on the firm’s public information environment after the implementation of Regulation Fair Disclosure, suggesting that the regulation was effective in improving the firms’ …
Unilateral Refusals To Deal, Vertical Integration, And The Essential Facility Doctrine, Herbert J. Hovenkamp
Unilateral Refusals To Deal, Vertical Integration, And The Essential Facility Doctrine, Herbert J. Hovenkamp
All Faculty Scholarship
Where it applies, the essential facility doctrine requires a monopolist to share its "essential facility." Since the only qualifying exclusionary practice is the refusal to share the facility itself, the doctrine comes about as close as antitrust ever does to condemning "no fault" monopolization. There is no independent justification for an essential facility doctrine separate and apart from general Section 2 doctrine governing the vertically integrated monopolist's refusal to deal. In its Trinko decision the Supreme Court placed that doctrine about where it should be. The Court did not categorically reject all unilateral refusal to deal claims, but it placed …
Securing Network Data, Robert E. Holtfreter
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.
Cross-Country Analysis Of Auditor Specialization Premium: Effect Of Legal, Extra-Legal And Political Environments, Sirinidhi Bin, M. Hossain, Chee Yeow Lim
Cross-Country Analysis Of Auditor Specialization Premium: Effect Of Legal, Extra-Legal And Political Environments, Sirinidhi Bin, M. Hossain, Chee Yeow Lim
Research Collection School Of Accountancy
Previous literature has provided mixed evidence of a premium in audit fee for industry-specialist auditors in US and other developed countries. In this cross-country study spanning twelve non-US countries, we provide evidence of such a premium in the international context, implying that specialist auditors provide a higher level of investor assurance than non-specialists. Further, we show that the average audit fee in countries with effective legal, extra-legal and political institutions is higher but the specialization premium is lower than in other countries. We interpret this finding as evidence that while effective institutions increase the demand for average level of audit …
Islamic Finance Unit Takes Bank Beyond Michigan Roots, Karen Ahmed
Islamic Finance Unit Takes Bank Beyond Michigan Roots, Karen Ahmed
Publications – Dreihaus College of Business
No abstract provided.
Using Van Valens Procedure In Business Research To Assess Consistent Differences In Multidimensional Variability In Two Or More Groups, Mark L. Berenson, Kimberly Killmer Hollister
Using Van Valens Procedure In Business Research To Assess Consistent Differences In Multidimensional Variability In Two Or More Groups, Mark L. Berenson, Kimberly Killmer Hollister
Department of Information Management and Business Analytics Faculty Scholarship and Creative Works
Much business research involves comparisons in two or more groups on many dimensions. This paper primarily focuses on demonstrating and providing guidance as to how researchers should approach a multivariate analysis in the comparison of sets of corresponding characteristics in two or more independent groups. In particular, this paper demonstrates the utility of a simple but not widely known procedure developed by Van Valen (1978) that should be employed to test for the significance of differences in overall variability in the sets of corresponding characteristics in two or more groups, a test that enjoys much statistical power in detecting significant …
The Association Between Excess Audit Fees And Audit Quality: A Us-Uk Comparison, Soongsoo Han, Tony Kang, Yong Keun Yoo
The Association Between Excess Audit Fees And Audit Quality: A Us-Uk Comparison, Soongsoo Han, Tony Kang, Yong Keun Yoo
Research Collection School Of Accountancy
Prior studies that examine the association between excess audit fees and audit quality (measured by discretionary accruals) using US data fail to document a significant association. However, there is no convincing explanation for this result to date. In this study, we test a cancellation hypothesis, which suggests that the non-association might be due to the cancellation effect between the risk-effort effect and the bonding effect that excess fees capture. To the extent that excess fees capture the compensation for effort the auditor puts in for a risky client, which is not captured in the existing audit fee models (the risk-effort …
The Globally Responsible Leader, Bertha-Lucia Fries
The Globally Responsible Leader, Bertha-Lucia Fries
Critical and Creative Thinking Capstones Collection
In recent years there has been a dramatic expansion of what I call Global Responsibility (GR)-a new dynamic force for change in business, government, and other organizations. GR integrates into one inclusive model the emergent ("fragmented") models generally known as: Business Ethics, Corporate Citizenship, Corporate Social Responsibility (CSR), Eco-Efficiency, Ethics and Development, Sustainable Development, The Best Company to Work For, and others. This unprecedented change, rather than spearheaded internally by management, is pioneered externally by the stakeholders of organizations-including consumers, investors, media, activists and concerned citizens. They are progressively putting more pressure on organizational leaders to change both how companies …
Patent Deception In Standard Setting: The Case For Antitrust Policy, Herbert J. Hovenkamp
Patent Deception In Standard Setting: The Case For Antitrust Policy, Herbert J. Hovenkamp
All Faculty Scholarship
Many patent applications are rejected upon initial submission, but they are almost never rejected with absolute finality. Further, subsequent to filing its original application a patent applicant might wish to write an application with broader or somewhat different claims, or perhaps add claims that were not made in the original application. Or it may wish to rewrite claims that had been rejected in the original application. A patent "continuation" is an application for additional claims made on a patent that was previously applied for.
Under generally accepted patent practices in the United States, when a subsequent continuation or divisional application …
How To Make Unethical Decisions, Andrew Sikula Sr., John Sikula
How To Make Unethical Decisions, Andrew Sikula Sr., John Sikula
Management Faculty Research
People make decisions and solve problems in a variety of ways. Oftentimes, little if any thought goes into choice selection. Sometimes, even very important decisions are made without serious contemplation of potential alternatives and their consequences. Many different tools/techniques and rationales are utilized in problem solving and decision making with little or no regard to ethical judgment and/ or aftermaths. Some ways of making choices are worse than others when using pity parameters. This article discusses commonly used but ethically unsound methods of making selections. Later in the writing, appropriate standards and benchmarks for determining ethical action will be presented.