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Full-Text Articles in Business Law, Public Responsibility, and Ethics
The Sarbanes Oxley Act's Contribution To Curtailing Corporate Bribery, Karen Cascini, Alan Delfavero, Mario Mililli
The Sarbanes Oxley Act's Contribution To Curtailing Corporate Bribery, Karen Cascini, Alan Delfavero, Mario Mililli
WCBT Faculty Publications
In the wake of corporate scandals occurring in the early 2000s, a need for stricter regulation was deemed necessary by the investors of U.S. public companies. In 2002, the Sarbanes-Oxley Act (SoX) was created. Accordingly, under the rules of SoX, U.S. corporations were faced with increased oversight and also needed to substantially improve their internal controls. As companies began to scrutinize their internal affairs more closely, some businesses detected other forms of criminal activity occurring internally, such as bribery. Those companies and individuals found to have committed bribery have violated the Foreign Corrupt Practices Act of 1977 (FCPA). Throughout this …
Backdated Stock Options Ownership Impact On The Corporation, Management, & Shareholders, Karen Cascini, Alan Delfavero
Backdated Stock Options Ownership Impact On The Corporation, Management, & Shareholders, Karen Cascini, Alan Delfavero
WCBT Faculty Publications
In the post-Sarbanes-Oxley Act (SOx) world, there has been an unprecedented crackdown on fraudulent activity occurring within corporate America. During recent years, many companies have granted stock options to their executives and employees as part of compensation packages. While the issuance of stock options as a component of compensation is considered to be a legal practice, corruption has taken this corporate resource to unlawful heights. Recently, numerous corporations have been in the news for potentially backdating stock options. Accordingly, the purpose of this paper is to distinguish between legal and illegal aspects of backdating stock options, and to examine the …
Dynamic Leadership: Toolbox For The Value-Based Entrepreneurship, Chun (Grace) Guo, Sinead G. Ruane, Alexandra Galli-Debicella, Phuong Anh Nguyen, Charles C. Manz
Dynamic Leadership: Toolbox For The Value-Based Entrepreneurship, Chun (Grace) Guo, Sinead G. Ruane, Alexandra Galli-Debicella, Phuong Anh Nguyen, Charles C. Manz
WCBT Faculty Publications
Four entrepreneurship models are proposed which lend guidance in the development of a business, from birth to exit, each examining ways to maintain the business founder’s initial vision and to continue to infuse values and ethical decision-making at each stage of development.
Ethical And Managerial Implications Of Internet Monitoring, Andra Gumbus, Frances Grodzinsky
Ethical And Managerial Implications Of Internet Monitoring, Andra Gumbus, Frances Grodzinsky
WCBT Faculty Publications
As Internet use pervades our personal and professional lives, organizations have become increasingly concerned about employee use of the Internet for personal reasons while at work. This has prompted the restriction of the Internet or the limitation of the Internet during work hours. Monitoring of employee Internet and email is another result of this trend. Legitimate business functions such as employee performance appraisal and progress toward goals are served by monitoring. However, poorly designed and communicated monitoring practices can be negative and have perverse effects on employee morale and productivity. Monitoring of employees erodes trust and may be considered an …