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Business Law, Public Responsibility, and Ethics Commons™
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Articles 1 - 12 of 12
Full-Text Articles in Business Law, Public Responsibility, and Ethics
Procurement Fraud & Data Analytics, Sridhar Ramamoorti, Scott Curtis
Procurement Fraud & Data Analytics, Sridhar Ramamoorti, Scott Curtis
Accounting Faculty Publications
The purpose of this article is to bolster the government auditor's ability to detect procurement fraud through the use of information technology (IT) tools in performing more sophisticated data analytics and effective audit testing. The article primarily focuses on fraud detection. The government auditor should customize the application of general fraud detection principles to specific facts and circumstances and use sound professional judgment. Procurement fraud detection tests may help identify fraudulent activity and also inefficiencies, waste and abuse.
Why Toyota And Honda Topped The 2002 J.D. Power Quality Study, Susan Lightle, Kenneth Yale Rosenzweig, John Talbott
Why Toyota And Honda Topped The 2002 J.D. Power Quality Study, Susan Lightle, Kenneth Yale Rosenzweig, John Talbott
Accounting Faculty Publications
Toyota again topped the annual J. D. Power and Associates quality study released in late May of 2002. Toyota scored the highest mark ever with l 07 defects per l 00 vehicles, while Honda came in second with 113 defects. The study was based on responses of approximately 65,000 new car owners queried during their first 90-days of ownership.
These results do not surprise us, as we have been fortunate to make numerous sojourns to the Toyota plant in Georgetown, Kentucky, and observe the manufacturing processes. These trips were normally facilitated by a former Japanese student of ours, Minako Yanke, …
Research Opportunities In Internal Auditing, Sridhar Ramamoorti
Research Opportunities In Internal Auditing, Sridhar Ramamoorti
Accounting Faculty Publications
Focuses on the book Research Opportunities in Internal Auditing, edited by Andrew D. Bailey Jr., Audrey A. Gramling and Sridhar Ramamoorti. History, evolution and prospects of internal auditing; Internal audit function; Auditing risk assessment and risk management processes.
An Investigation Of Leader-Member Exchange, Organizational Justice And Performance, Terri A. Scandura Phd, Manuel J. Tejeda
An Investigation Of Leader-Member Exchange, Organizational Justice And Performance, Terri A. Scandura Phd, Manuel J. Tejeda
Management Faculty Articles and Papers
Recently, the concept of organizational justice has been employed to re-examine the Leader-member exchange (LMX) literature. LMX, and three forms of justice (distributive, procedural and interactional) examined using a sample of N = 275 leader-member dyads. Results indicated procedural justice moderates the relationship between LMX and performance.
University Technology Transfer And Economic Development: Proposed Cooperative Economic Development Agreements Under The Bayh Dole Act, Clovia Hamilton
University Technology Transfer And Economic Development: Proposed Cooperative Economic Development Agreements Under The Bayh Dole Act, Clovia Hamilton
Winthrop Faculty and Staff Publications
Technology transfer enables private industry and academia to make practical use of advanced research, development, and technical expertise. Indeed, universities are a rich source of science and technology that can support local government and business development as well as economic growth. Thus, it is essential for research universities to transfer their wisdom to the public for its use and benefit. Today, universities operate in an economic climate that requires both capital and knowledge; takes advantage of government technology initiatives (namely the Bayh- Dole Act);' and serves as a catalyst for the creation of a large number of new, incubated companies. …
Entrepreneurial Activity In Chile - Gem Report 2003, Alfredo Enrione, Alvaro Pezoa, Gerardo Martí, Nicolás Besa, Alfredo Enrione
Entrepreneurial Activity In Chile - Gem Report 2003, Alfredo Enrione, Alvaro Pezoa, Gerardo Martí, Nicolás Besa, Alfredo Enrione
Alfredo Enrione
No abstract provided.
Moral Imagination And The Future Of Sweatshops, Laura Hartman, Denis Arnold
Moral Imagination And The Future Of Sweatshops, Laura Hartman, Denis Arnold
Laura Hartman
Disputes concerning global labor practices are at the core of contemporary debates regarding globalization. In this essay we explore two multinational corporations’ global labor programs in an effort to illustrate the positive impact of moral imagination at the individual, organizational, and systems levels on the “sweatshop” problem. The intent is to identify the factors that have allowed particular multinational corporations (MNCs) to respect at least some of the basic rights of workers and thereby exhibit positive deviancy from historical norms in the apparel and footwear manufacturing industry. The labor initiatives discussed in this paper were trailblazing at their inception. However, …
A Jurisdictional Approach To Collapsing Corporate Distinctions, Peter B. Oh
A Jurisdictional Approach To Collapsing Corporate Distinctions, Peter B. Oh
Articles
This article challenges our persistent path dependence on defunct distinctions between corporations and certain limited unincorporated associations. Recent federal tax regulations have inspired proposals for consolidated treatment of all limited business organizations through uniformly based or universally applicable statutes. I contend these proposals are preoccupied with how hybrid organizations such as the limited liability company and the limited liability partnership amalgamate, and thus implicitly preserve, traditional dichotomies between corporations and partnership categorizations as well as entities and aggregate theories. The continued use of these schemes compromises the legal basis for such proposals.
By critically examining certain jurisdictional principles, this article …
Is There A Role For Lawyers In Preventing Future Enrons?, Jill E. Fisch, Kenneth M. Rosen
Is There A Role For Lawyers In Preventing Future Enrons?, Jill E. Fisch, Kenneth M. Rosen
All Faculty Scholarship
Following the collapse of the Enron Corporation, the ethical obligations of corporate attorneys have received increased scrutiny. The Sarbanes-Oxley Act of 2002, enacted in response to calls for corporate reform, specifically requires the Securities and Exchange Commission to address the lawyer’s role by requiring covered attorneys to “report up” evidence of corporate wrongdoing to key corporate officers, and, in some circumstances, to the board of directors. Failure to “report up” subjects a lawyer to liability under federal law.
This Article argues that the reporting up requirement reflects a second-best approach to corporate governance reform. Rather than focusing on the actors …
The Qualified Legal Compliance Committee: Using The Attorney Conduct Rules To Restructure The Board Of Directors, Jill E. Fisch, Caroline M. Gentile
The Qualified Legal Compliance Committee: Using The Attorney Conduct Rules To Restructure The Board Of Directors, Jill E. Fisch, Caroline M. Gentile
All Faculty Scholarship
The Securities and Exchange Commission introduced a new corporate governance structure, the qualified legal compliance committee, as part of the professional standards of conduct for attorneys mandated by the Sarbanes-Oxley Act of 2002. QLCCs are consistent with the Commission’s general approach to improving corporate governance through specialized committees of independent directors. This Article suggests, however, that assessing the benefits and costs of creating QLCCs may be more complex than is initially apparent. Importantly, QLCCs are unlikely to be effective in the absence of incentives for active director monitoring. This Article concludes by considering three ways of increasing these incentives.
Stakeholder Theory And Organizational Ethics, Robert Phillips
Stakeholder Theory And Organizational Ethics, Robert Phillips
Robert Phillips
No abstract provided.
Stakeholder Legitimacy, Robert Phillips
Stakeholder Legitimacy, Robert Phillips
Robert Phillips
This paper is a preliminary attempt to better understand the concept of legitimacy in stakeholder theory. The normative component of stakeholder theory plays a central role in the concept of legitimacy, therefore, though the elaboration of legitimacy contained herein applies generally to all “normative cores” this paper relies on Phillips’s principle of stakeholder fairness and therefore begins with a brief description of this work. This is followed by a discussion of the importance of legitimacy to stakeholder theory as well as the general ambiguity of the term. A distinction is then drawn between normative and derivative legitimacy. Reference to this …