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Business Law, Public Responsibility, and Ethics Commons™
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- Business Administration, Accounting (4)
- Accountability (1)
- Accounting (1)
- Accounting Ethics (1)
- Accounting Fraud (1)
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- Black Church (1)
- Business Ethics (1)
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- Community college (1)
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- Sarbanes Oxley Act of 2002 (1)
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Articles 1 - 5 of 5
Full-Text Articles in Business Law, Public Responsibility, and Ethics
Financial Literacy And Accountability Within Black Baptist Churches, Joanne Suttington
Financial Literacy And Accountability Within Black Baptist Churches, Joanne Suttington
Doctoral Dissertations and Projects
This study explored the lack of financial literacy and accountability of church leaders within black Baptist Church in fulfilling their financial stewardship responsibilities in overseeing the church’s resources. In order for churches to grow both spiritually and financially, the church leaders are critical to the overall success and sustainability of the organization. The conceptual framework for this study was based on the stewardship theory, which implied that church leaders would perform as responsible stewards in managing the church’s resources. In this study, the researcher used a qualitative method with a case study design to explore the education and experiences of …
Ethics Readiness: An Analysis Of Community College Students' Moral Sensitivity Scores, Julie Wallace
Ethics Readiness: An Analysis Of Community College Students' Moral Sensitivity Scores, Julie Wallace
Doctoral Dissertations and Projects
In this retrospective causal-comparative study, the readiness of Virginia community college students to receive an accounting ethics curriculum was analyzed by measuring and comparing their moral sensitivity scores to the moral sensitivity scores of a group of four year university students. A sample of college students attending community college principles of accounting courses and a sample of college students attending four year university principles of accounting courses were administered a nationally recognized moral sensitivity survey instrument, the Defining Issues Test 2 (DIT2). The survey results were analyzed using a t-test for differences between means. It was found that there was …
The Effects Of Sarbanes Oxley On Current Financial Reporting Standards, Kiersten Clark
The Effects Of Sarbanes Oxley On Current Financial Reporting Standards, Kiersten Clark
Senior Honors Theses
Many changes have taken place over the past eight years in almost every sphere of the business world. The first topic discussed within this paper will be the origin and background of Sarbanes-Oxley, why it was necessary, and what the primary causes of such regulation were. There are many new regulations that are required of companies, primarily publicly-traded companies, which will be covered in the next section. Finally, the last discussion will involve the impact of SOX and the Public Company Accounting Oversight Board on financial reporting and the changes that have taken place within companies. The impact of this …
Rebuilding The Foundation: Reestablishing Ethics In The Accounting Professsion, Chad P. Laughlin
Rebuilding The Foundation: Reestablishing Ethics In The Accounting Professsion, Chad P. Laughlin
Senior Honors Theses
Today’s business world has become increasingly diverse in its view of ethics. This lack of objective decision-making has been made clear through the scandals and questionable accounting methods in recent years. In light of these instances, the accounting profession has taken steps to regain and ensure the public’s trust, which the profession relies on. In the absence of ethical practices, the profession loses its trustworthiness and reliability. This paper will discuss the key role of ethics in accounting and the efforts that have been made in the past and are being made currently to ensure that this vital component is …
Sarbanes Oxley Act Of 2002: Will It Be Effective In Preventing Another Enron Scandal?, Scott W. Eichar
Sarbanes Oxley Act Of 2002: Will It Be Effective In Preventing Another Enron Scandal?, Scott W. Eichar
Senior Honors Theses
The Sarbanes-Oxley Act of 2002 (SOX) was introduced to Congress as a result of the deceit and fraud taking place at Enron in December of 2001. The three factors that led to the scandal were Enron’s weak internal control, misleading off-balance sheet entities, and conflicting interests between Enron’s employees and their chief auditor, Arthur Andersen. The provisions of SOX were established, in part, to strengthen internal control, require proper disclosure for special purpose entities, and eliminate conflicts of interests between a firm and its auditors. The purpose of this paper is to measure the effectiveness of these implementations to prevent …