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Business Law, Public Responsibility, and Ethics Commons

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2000

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Articles 1 - 30 of 30

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

The Ethics Center At Fifteen Years, Michael Pritchard Dec 2000

The Ethics Center At Fifteen Years, Michael Pritchard

Center for the Study of Ethics in Society Papers

Papers presented for the Center of the Study of Ethics in Society Western Michigan University.


Ethics In Academia, 2000, Wmu Center Of The Study Of Ethics In Society Dec 2000

Ethics In Academia, 2000, Wmu Center Of The Study Of Ethics In Society

Center for the Study of Ethics in Society Papers

Papers presented for the Center of the Study of Ethics in Society Western Michigan University.


Walking The Walk --- The Reality Of Ethics In The University Presidency, Elson Floyd Dec 2000

Walking The Walk --- The Reality Of Ethics In The University Presidency, Elson Floyd

Center for the Study of Ethics in Society Papers

Papers presented for the Center of the Study of Ethics in Society Western Michigan University.


The Quality Of Mercy, The Public Trust, And Ethical Issues In Higher Education, Elise Bickford Jorgens Dec 2000

The Quality Of Mercy, The Public Trust, And Ethical Issues In Higher Education, Elise Bickford Jorgens

Center for the Study of Ethics in Society Papers

Papers presented for the Center of the Study of Ethics in Society Western Michigan University.


Ethics In Academia, Diether Haenicke Dec 2000

Ethics In Academia, Diether Haenicke

Center for the Study of Ethics in Society Papers

Papers presented for the Center of the Study of Ethics in Society Western Michigan University.


Preventing Fraudulent Financial Reporting, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson Dec 2000

Preventing Fraudulent Financial Reporting, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson

Faculty Publications

Provides information on a study conducted by the Committee of Sponsoring Organizations regarding the detection and prevention of financial fraud. Discussion on the nature of financial frauds; Characteristics of unreliable financial reporting; Views on the role of auditing firms in the prevention of fraud.


Preventing Fraudulent Financial Reporting, Mark Beasley, Joseph Carcello, Dana Hermanson Nov 2000

Preventing Fraudulent Financial Reporting, Mark Beasley, Joseph Carcello, Dana Hermanson

Joseph V. Carcello

Detecting financial fraud and communicating it to management can be difficult for even the best auditors. A recent study by the Committee of Sponsoring Organizations (COSO) highlighted six key areas in a "fraud profile" that auditors can use to reduce exposure to fraudulent financial reporting.


Fraudulent Financial Reporting: Consideration Of Industry Traits And Corporate Governance Mechanisms, Mark Beasley, Joseph Carcello, Dana Hermanson, Paul Lapides Nov 2000

Fraudulent Financial Reporting: Consideration Of Industry Traits And Corporate Governance Mechanisms, Mark Beasley, Joseph Carcello, Dana Hermanson, Paul Lapides

Joseph V. Carcello

This paper provides insight into financial statement fraud instances investigated during the late 1980s through the 1990s within three volatile industries—technology, health care, and financial services—and highlights important corporate governance differences between fraud companies and no-fraud benchmarks on an industry-by-industry basis. The fraud techniques used vary substantially across industries, with revenue frauds most common in technology companies and asset frauds and misappropriations most common in financial-services firms.For each of these three industries, the sample fraud companies have very weak governance mechanisms relative to no-fraud industry benchmarks. Consistent with prior research, the fraud companies in the technology and ...


Audit Committee Composition And Auditor Reporting, Joseph Carcello, Terry Neal Sep 2000

Audit Committee Composition And Auditor Reporting, Joseph Carcello, Terry Neal

Joseph V. Carcello

This study examines the relation between the composition of financially distressed firms' audit committees and the likelihood of receiving going-concern reports. For firms experiencing financial distress during 1994, we find that the greater the percentage of affiliated directors on the audit committee, the lower the probability the auditor will issue a going-concern report. These results support regulators' concern about financial-reporting quality and the recent calls for more independent audit committees.


Business Ethics In The Textile, Clothing And Footwear (Tcf) Industries, Jean-Paul Sajhau Sep 2000

Business Ethics In The Textile, Clothing And Footwear (Tcf) Industries, Jean-Paul Sajhau

Corporate Codes of Conduct

A detailed overview of the multiple facets of Codes of Conduct. Includes an examination of the codes of several companies.


Trends. Blowing Smoke: Tobacco Machinations And The World Health Organization, Editor Aug 2000

Trends. Blowing Smoke: Tobacco Machinations And The World Health Organization, Editor

International Bulletin of Political Psychology

This article discusses actions of agents of the tobacco industry and their attempts to undermine World Health Organization (WHO) tobacco control activities as reported in a WHO report.


Trends. Correct Political Incorrectness: Can Germans Be Right About Jews?, Editor Jul 2000

Trends. Correct Political Incorrectness: Can Germans Be Right About Jews?, Editor

International Bulletin of Political Psychology

This article discusses former Chancellor of Germany Helmut Kohl's analogy, which compared boycotts of his fundraising campaign to pay for fines incurred on his political party because of his illegal and illicit fund-raising initiatives to Nazi-era boycotts of Jewish shops.


Center For Professional Ethics, Volume 2, Issue 4, 2000, Case Western Reserve University Jun 2000

Center For Professional Ethics, Volume 2, Issue 4, 2000, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

  • Two Branches of the Ethics Family Tree: Edward Lawry named visiting Ethics Fellow
  • Ethical Responsibilities in Higher Education: Experiential Learning as a Model for Reform
  • When Push Come to Shove: Forced Treatment in the Community Setting
  • Director's Corner: Surviving Survivor by Robert P. Lawry
  • Summer 2000: News, Notes, and Future Events


How Children And Adolescents Relate To Nature, Patricia Nevers May 2000

How Children And Adolescents Relate To Nature, Patricia Nevers

Center for the Study of Ethics in Society Papers

Paper presented at the Center for the Study of Ethics in Society at Western Michigan University, September 21,1999.


Should You Offer A Job To Your External Auditor?, Mark Beasley, Joseph Carcello, Dana Hermanson Apr 2000

Should You Offer A Job To Your External Auditor?, Mark Beasley, Joseph Carcello, Dana Hermanson

Joseph V. Carcello

Companies searching for senior executive talent often lure partners from the firms that perform their annual audits. But this can be risky, warn the authors. Is it worth it? How can you manage those risks?


Ethics: Communicating Standards And Influencing Behavior, Betsy Stevens, Judi Brownell Apr 2000

Ethics: Communicating Standards And Influencing Behavior, Betsy Stevens, Judi Brownell

Articles and Chapters

Perhaps the strongest approach to communicating ethics is nonverbal-that is, acting ethically.


Financial Information Resources For Special Librarians, Di Su Apr 2000

Financial Information Resources For Special Librarians, Di Su

Publications and Research

Speed has always been a competitive factor and corporate asset in business world. The growth of the Internet has created an equal opportunity for information service professionals in both big and small companies to improve their efficiency. The prominent advantages of Web source are currency, accessibility, and thus, the speed. You are provided with instant updates on issues like rules, official statements, interpretations, statistics, etc., and these documents can be accessed twenty-four hours a day, seven days a week. There are so many valuable Web sites on the Internet that it is impossible to include them all in this article ...


Center For Professional Ethics, Volume 2, Issue 3, 2000, Case Western Reserve University Mar 2000

Center For Professional Ethics, Volume 2, Issue 3, 2000, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

  • Continuing The Observer Debate: A Panel Discussion on Law, Religion, and Homosexuality
  • Thinking about Ethics: Quotable Quotes
  • Kimberly Adams-Davis: From Cowboy Nurse to Primary Healthcare Advocate
  • Three Judges Weigh In: The Art of Judging: How Do Judges Judge?
  • Director's Corner: The Seven Deadly Sins Revisited by Robert P. Lawry
  • Spring 2000: News, Notes, and Events


The Development Of The 'Ethical' Ict Professional And The Vision Of An Ethical On-Line Society: How Far Have We Come And Where Are We Going?, Frances Grodzinsky Mar 2000

The Development Of The 'Ethical' Ict Professional And The Vision Of An Ethical On-Line Society: How Far Have We Come And Where Are We Going?, Frances Grodzinsky

School of Computer Science & Engineering Faculty Publications

It has been a decade since Computer Ethics came into prominence within the field of computer science and engineering, changing not only the profession but the classroom as well. The commercialization and globalization of the World Wide Web has impacted us all, both producers and consumers alike. What was once the province of the few has become the virtual society of the multitudes. Ethical issues concerning security, privacy, information, identity, community and equity of access once contained and localized, have assumed additional complexity in the global environment. Every day, the front pages of our newspapers and magazines report violations of ...


Going-Concern Opinions: The Effects Of Partner Compensation Plans And Client Size, Joseph Carcello, Dana Hermanson, H. Huss Feb 2000

Going-Concern Opinions: The Effects Of Partner Compensation Plans And Client Size, Joseph Carcello, Dana Hermanson, H. Huss

Joseph V. Carcello

Partner compensation plans in large accounting firms tend to emphasize either local office profits or worldwide firm profits (“small-pool” or “large-pool” firms, respectively) (Trompeter 1994). Some have expressed concern over possible impairment of auditor independence when a small-pool compensation plan is used, and Trompeter (1994) found in an experimental setting that partners in small-pool firms were less likely to require income-decreasing adjustments.We examine, in an archival setting, the association of partner compensation plans and client size with auditors' propensity to issue going-concern audit opinions to stressed clients. We find no evidence that auditors' going-concern reporting decisions were directly affected ...


A Decision Aid For Assessing The Likelihood Of Fraudulent Financial Reporting, T. Bell, Joseph Carcello Feb 2000

A Decision Aid For Assessing The Likelihood Of Fraudulent Financial Reporting, T. Bell, Joseph Carcello

Joseph V. Carcello

The auditor's responsibility for detecting fraudulent financial reporting is of continuing importance to both the profession and society. The Auditing Standards Board has recently issued SAS No. 82, Consideration of Fraud in a Financial Statement Audit, which makes the auditor's responsibility for the detection of material fraud more explicit without increasing the level of responsibility.Using a sample of 77 fraud engagements and 305 nonfraud engagements, we develop and test a logistic regression model that estimates the likelihood of fraudulent financial reporting for an audit client, conditioned on the presence or absence of several fraud-risk factors. The significant ...


Precis For Ties That Bind, Thomas Donaldson, Thomas W. Dunfee Jan 2000

Precis For Ties That Bind, Thomas Donaldson, Thomas W. Dunfee

Legal Studies and Business Ethics Papers

We wrote the book, Ties that Bind, out of our conviction that answering today’s questions require a new approach to business ethics, an approach that exposes the implicit understandings or "contracts" that bind industries, companies, and economic systems into moral communities. It is in these economic communities, and in the often unspoken understandings that provide their ethical glue, that we believe many of the answers to business ethics quandaries lie. Further, we think that answering such questions requires the use of a yet deeper, and universal "contract" superseding even individual ones. The theory that combines both these deeper and ...


Center For Professional Ethics, Volume 2, Issue 2, 2000, Case Western Reserve University Jan 2000

Center For Professional Ethics, Volume 2, Issue 2, 2000, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

  • Don't Lump Press in with Media: Ted Gup Speaks about Journalism's Bad Press
  • Thinking about Ethics: Quotable Quotes
  • The Dark Days of France: A Look at Vichy Law, Part II
  • Director's Corner: Not Allowed to Shrug by Robert P. Lawry
  • News, Notes, and Events


Incentives To Settle Under Joint And Several Liability: An Empirical Analysis Of Superfund Litigation, Howard F. Chang, Hilary Sigman Jan 2000

Incentives To Settle Under Joint And Several Liability: An Empirical Analysis Of Superfund Litigation, Howard F. Chang, Hilary Sigman

Faculty Scholarship at Penn Law

Congress may soon restrict joint and several liability for cleanup of contaminated sites under Superfund. We explore whether this change would discourage settlements and is therefore likely to increase the program 's already high litigation costs per site. Recent theoretical research by Kornhauser and Revesz finds that joint and several liability may either encourage or discourage settlement, depending on the correlation of outcomes at trial across defendants. We extend their two-defendant model to a richer framework with N defendants. This extension allows us to test the theoretical model empirically using data on Superfund litigation. We find that joint and several ...


Lockups And Delaware Venue In Corporate Law And Bankruptcy, David A. Skeel Jr. Jan 2000

Lockups And Delaware Venue In Corporate Law And Bankruptcy, David A. Skeel Jr.

Faculty Scholarship at Penn Law

No abstract provided.


The Peculiar Role Of The Delaware Courts In The Competition For Corporate Charters, Jill E. Fisch Jan 2000

The Peculiar Role Of The Delaware Courts In The Competition For Corporate Charters, Jill E. Fisch

Faculty Scholarship at Penn Law

No abstract provided.


Genetically Modified Foods And Organisms: What In The World ...?, Bridget M. Lyons, Teresa Ralabate, Marion Calabrese, Linda Hadfield Jan 2000

Genetically Modified Foods And Organisms: What In The World ...?, Bridget M. Lyons, Teresa Ralabate, Marion Calabrese, Linda Hadfield

WCOB Faculty Publications

This paper examines the current controvery over genetically modified organisms and foods and compares the regulatory response in the United States, European Union and United Kingdom.


Browsers Beware: Avoiding Legal Entanglements On The Internet, Michael Zugelder, Theresa Flaherty, James Johnson Jan 2000

Browsers Beware: Avoiding Legal Entanglements On The Internet, Michael Zugelder, Theresa Flaherty, James Johnson

Finance Faculty Publications

When Chicago resident David Loundy ordered a compact disk on the Internet from a British Web site, he received an e-mail confirming his order. Loundy expected to pay the advertised price of £8.99, or about $14. When he was subsequently charged £12.99, Loundy was incensed. He argued that he had accepted the set price of £8.99 and insisted that he pay no more for the disk. But when Loundy filed suit in England under the Consumer Protection Act of 1987, he was told that the Act did not apply to him because, under English common law, the ...


Logic-Based Methods For Optimization: Combining Optimization And Constraint Satisfaction, John Hooker Dec 1999

Logic-Based Methods For Optimization: Combining Optimization And Constraint Satisfaction, John Hooker

John Hooker

No abstract provided.


West Point Market: Managing A Challenge From The Eeoc, Todd A. Finkle Dec 1999

West Point Market: Managing A Challenge From The Eeoc, Todd A. Finkle

Todd A Finkle

Russell Vernon, a second-generation owner and manager of West Point Market in Akron, Ohio must decide whether to settle, go to court or reconcile (mutually agreeable solution) with the Equal Employment Opportunity Commission on an allegation of racial discrimination. He firmly believes that he is innocent. If he chooses to reconcile or settle the case out of court, he could be construed as a racist. If he chooses to go to court and loses, he may lose his family business. This emotionally charged situation is presented as a management decision that must be based on an analysis of the facts ...