Business Law, Public Responsibility, and Ethics Commons^™

Cybersecurity Disclosure Effectiveness On Public Companies, Jingjing Jin

Senior Honors Projects, 2010-2019

On October 13, 2011, the U.S. Securities and Exchange Commission issued a guidance on corporate disclosure of cyber-risks and information security breaches (SEC, 2011). To determine if a company disclosed information on the breach, I reviewed the company’s risk factors, management’s discussion and analysis of financial conditions and results of operations, description of the business, legal proceedings, financial statement disclosures, and disclosure controls and procedures. However, the disclosure regulations from this guidance are vague and thus do little to force disclosure of valuable information. The guidance has led to companies disclosing ambiguous, generic risk factors that can be applied to …

Bitcoin: Currency Of The Future Or Investment Property, Kelly Y. Yu

Undergraduate Honors Theses

We live in a digital age where almost every aspect of our lives is based on computerized information. In 2009, currency became digital in the form of Bitcoin. The existence of Bitcoin has brought a variety of obstacles to government agencies and regulators. Specifically, the Internal Revenue Service (IRS) has been debating the treatment of virtual currencies such as Bitcoin for tax reporting purposes. In March 2014, the IRS issued a notice classifying Bitcoin and other convertible virtual currencies as investment property, similar to stocks and bonds. The notice from the IRS provoked outrage from the Bitcoin community. This project …

From Legally Confidential To Financially Confident: Resolving The Tension Between Lawyers And Auditors Over Contingent Liability Disclosure, Samantha Nicole Kunz

CMC Senior Theses

Auditors review documented financial figures to test for their accuracy and materiality. Lawyers analyze evidential facts and records to build sound legal arguments. These parties work toward a mutual purpose: to present their clients as legitimate and compliant businesses. But what happens when the concrete facts upon which lawyers and auditors base their work are obscured by their inability to see into the future? In other words, how can these professions conjunctively handle potential future obligations brought about by contingent liabilities?

This study will attempt to resolve the tensions that emerge between lawyers and auditors when tasked with estimating the …

Implicaciones De La Ética Profesional En La Responsabilidad Social Empresarial De La Dian Y De Interbolsa En Colombia, Jonathan Javier Ortiz Morales, Mayra Alejandra Coronado Romero

Administración de Empresas

Este artículo se realiza con la intención de identificar las implicaciones de la ética profesional aplicada en la responsabilidad social empresarial tomando como eje principal los desfalcos de la Dirección Nacional de Impuestos y Aduanas Nacionales (DIAN) en 2011 y de InterBolsa en 2012 en Colombia, cuyo Objetivo es realizar un estudio descriptivo, debido a que al tomar diferentes puntos de vista y analizarlos se dan respuestas al planteamiento del que trata el presente artículo. Es importante resaltar la relación existente entre los hechos y el término ética profesional debido a que es uno de los códigos de conducta que …

El Desarrollo De La Responsabilidad Social Empresarial En La Banca De Colombia. Caso De Estudio Banco De Bogotá, Mónica Patricia Leal Troncoso, Camilo Andrés Oliveros Reyes

Contaduría Pública

Este artículo abarca aspectos básicos sobre La Responsabilidad Social Empresarial, empezando por su significado hasta su consideración como una estrategia corporativa para posicionar las empresas del sector bancario. De igual manera, se podrán encontrar datos específicos sobre RSE recopilados de los informes de gestión del Banco de Bogotá del año 2014, siendo este el caso de estudio, lo cual ofrece un panorama muy general de la situación actual de uno de los principales y más reconocidos Bancos en Colombia, que como parte de sus políticas se preocupa por reconocer y mitigar el impacto que tienen sus operaciones y servicios financieros …