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Articles 1 - 29 of 29

Full-Text Articles in Business Law, Public Responsibility, and Ethics

External Administration In Corporate Insolvency And Reorganisation: The Insider Alternative, Larelle Chapple, James Routledge Nov 2015

External Administration In Corporate Insolvency And Reorganisation: The Insider Alternative, Larelle Chapple, James Routledge

James Routledge

This article considers the merits of alternative policy approaches to management of companies in insolvency administration, in particular from an identity economics theoretical perspective. The use of this perspective provides a novel assessment of the policy alternatives for insolvency administration, which can be characterised as either following the more flexible United States Chapter 11-style debtor-in-possession arrangement, or relying on the appointment of an external administrator or trustee to manage the insolvent company, who automatically displaces incumbent management. This analysis indicates that stigma and reputational damage from automatic removal of managers in voluntary administration leads to “identity loss” and that an ...


Application Of Stakeholder Theory To Corporate Environmental Disclosures, Pamela Kent, Christopher Chan Jul 2010

Application Of Stakeholder Theory To Corporate Environmental Disclosures, Pamela Kent, Christopher Chan

Pamela Kent

Ullmann's (1985) three-dimensional model of social responsibility disclosure is tested to determine whether it can be operationalized to help explain the quantity and quality of environmental disclosures in Australian annual reports. The stakeholder power dimension of Ullmann's framework is significant in explaining environmental disclosures while content of the mission statement and existence or otherwise of environmental or social responsibility committees also find strong statistically significant support in the results. Ullmann's stakeholder theory has previously been applied to explain social disclosures in general (Roberts, 1992) and is an important theory because it introduces a measure of strategy. The ...


Trusts Versus Corporations: An Empirical Analysis Of Competing Organizational Forms, A. Joseph Warburton Dec 2009

Trusts Versus Corporations: An Empirical Analysis Of Competing Organizational Forms, A. Joseph Warburton

A. Joseph Warburton

This paper studies the effects of organizational form on managerial behavior and firm performance, from an empirical perspective. Managers of trusts are subject to stricter fiduciary responsibilities than managers of corporations. This paper examines the ramifications empirically, by exploiting data generated by a change in British regulations in the 1990s that allowed mutual funds to organize as either a trust or a corporation. I find evidence that trust law is effective in curtailing opportunistic behavior, as trust managers charge significantly lower fees than their observationally equivalent corporate counterparts. Trust managers also incur lower risk. However, evidence suggests that trust managers ...


Disclosures Of Nominating Committee Activities, S. Bronson, Joseph Carcello, T. Neal Apr 2004

Disclosures Of Nominating Committee Activities, S. Bronson, Joseph Carcello, T. Neal

Joseph V. Carcello

No abstract provided.


Fraudulent Financial Reporting In The Oil And Gas Industry, M. Beasley, Joseph Carcello, D. Hermanson May 2002

Fraudulent Financial Reporting In The Oil And Gas Industry, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Auditor Industry Specialization And Fraudulent Financial Reporting, Joseph Carcello, A. Nagy Dec 2001

Auditor Industry Specialization And Fraudulent Financial Reporting, Joseph Carcello, A. Nagy

Joseph V. Carcello

No abstract provided.


Preventing And Detecting Financial Statement Fraud, M. Beasley, Joseph Carcello, D. Hermanson Dec 2001

Preventing And Detecting Financial Statement Fraud, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Prevention And Detection Of Financial Statement Fraud, M. Beasley, Joseph Carcello, D. Hermanson Apr 2001

Prevention And Detection Of Financial Statement Fraud, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Fraudulent Financial Reporting: Implications For Corporate Directors, M. Beasley, Joseph Carcello, D. Hermanson Aug 1999

Fraudulent Financial Reporting: Implications For Corporate Directors, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Audit Committees: The Rising Expectations, M. Beasley, Joseph Carcello, D. Hermanson Jun 1999

Audit Committees: The Rising Expectations, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Financial Fraud And Audit Committee Reform, M. Beasley, Joseph Carcello, D. Hermanson Jun 1999

Financial Fraud And Audit Committee Reform, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Coso's Fraud Study: What It Means For Cpas, M. Beasley, Joseph Carcello, D. Hermanson Apr 1999

Coso's Fraud Study: What It Means For Cpas, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Fraudulent Financial Reporting: Governance Implications For Internal Auditors, M. Beasley, Joseph Carcello, D. Hermanson Apr 1999

Fraudulent Financial Reporting: Governance Implications For Internal Auditors, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Fraudulent Financial Reporting 1987-1997: Trends In U.S. Public Companies, M. Beasley, Joseph Carcello, D. Hermanson Apr 1999

Fraudulent Financial Reporting 1987-1997: Trends In U.S. Public Companies, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Just Say 'No', M. Beasley, Joseph Carcello, D. Hermanson Apr 1999

Just Say 'No', M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


The Determinants Of Audit Client Satisfaction Among Clients Of Big 6 Firms, B. Behn, Joseph Carcello, D. Hermanson, R. Hermanson Feb 1997

The Determinants Of Audit Client Satisfaction Among Clients Of Big 6 Firms, B. Behn, Joseph Carcello, D. Hermanson, R. Hermanson

Joseph V. Carcello

No abstract provided.


The Effect Of Sas No. 59: How Treatment Of The Transition Period Influences Results, Joseph Carcello, D. Hermanson, H. Huss Dec 1996

The Effect Of Sas No. 59: How Treatment Of The Transition Period Influences Results, Joseph Carcello, D. Hermanson, H. Huss

Joseph V. Carcello

No abstract provided.


Enhancing Internal Audit Department Credibility: Internal Audit Directors' Perceptions Of Serving Two Customers, Joseph Carcello, D. Hermanson Dec 1996

Enhancing Internal Audit Department Credibility: Internal Audit Directors' Perceptions Of Serving Two Customers, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Inappropriate Audit Partner Behavior: Views Of Partners And Senior Managers, Joseph Carcello Dec 1995

Inappropriate Audit Partner Behavior: Views Of Partners And Senior Managers, Joseph Carcello

Joseph V. Carcello

No abstract provided.


Better Environment, Better Staff, R. Hermanson, Joseph Carcello, D. Hermanson, B. Milano, G. Polansky, D. Williams Mar 1995

Better Environment, Better Staff, R. Hermanson, Joseph Carcello, D. Hermanson, B. Milano, G. Polansky, D. Williams

Joseph V. Carcello

No abstract provided.


The Relation Between Audit Structure And Public Responsibility: Audit Firms' Propensity To Qualify Bankruptcy-Related Opinions, Joseph Carcello, D. Hermanson, H. Huss Dec 1994

The Relation Between Audit Structure And Public Responsibility: Audit Firms' Propensity To Qualify Bankruptcy-Related Opinions, Joseph Carcello, D. Hermanson, H. Huss

Joseph V. Carcello

No abstract provided.


Professional Certifications For Internal Auditors, Joseph Carcello Dec 1994

Professional Certifications For Internal Auditors, Joseph Carcello

Joseph V. Carcello

No abstract provided.


Temporal Changes In Bankruptcy-Related Reporting, Joseph Carcello, D. Hermanson, H. Huss Dec 1994

Temporal Changes In Bankruptcy-Related Reporting, Joseph Carcello, D. Hermanson, H. Huss

Joseph V. Carcello

No abstract provided.


The Relation Between Audit Structure And Public Responsibility: Audit Firms' Propensity To Qualify Bankruptcy-Related Opinions, Joseph Carcello, D. Hermanson, H. Huss Dec 1994

The Relation Between Audit Structure And Public Responsibility: Audit Firms' Propensity To Qualify Bankruptcy-Related Opinions, Joseph Carcello, D. Hermanson, H. Huss

Joseph V. Carcello

No abstract provided.


Doctoral Study In Accounting: Costs And Financial Support, Joseph Carcello, D. Hermanson, R. Hermanson, D. Turner Dec 1993

Doctoral Study In Accounting: Costs And Financial Support, Joseph Carcello, D. Hermanson, R. Hermanson, D. Turner

Joseph V. Carcello

No abstract provided.


Auditor Litigation And Modified Reporting On Bankrupt Clients, Joseph Carcello, Z. Palmrose Dec 1993

Auditor Litigation And Modified Reporting On Bankrupt Clients, Joseph Carcello, Z. Palmrose

Joseph V. Carcello

No abstract provided.


Audit Quality Attributes: The Perceptions Of Partners, Preparers, And Financial Statement Users, Joseph Carcello, R. Hermanson, N. Mcgrath Dec 1991

Audit Quality Attributes: The Perceptions Of Partners, Preparers, And Financial Statement Users, Joseph Carcello, R. Hermanson, N. Mcgrath

Joseph V. Carcello

No abstract provided.


Survey Finds Limited Aid For Postgraduate Accounting Students, R. Hermanson, D. Turner, Joseph Carcello, D. Hermanson Sep 1991

Survey Finds Limited Aid For Postgraduate Accounting Students, R. Hermanson, D. Turner, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


A Public Accounting Career: The Gap Between Student Expectations And Accounting Staff Experiences, Joseph Carcello, J. Copeland, R. Hermanson, D. Turner Aug 1991

A Public Accounting Career: The Gap Between Student Expectations And Accounting Staff Experiences, Joseph Carcello, J. Copeland, R. Hermanson, D. Turner

Joseph V. Carcello

No abstract provided.