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Business Law, Public Responsibility, and Ethics Commons

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2005

Selected Works

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Institution
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Articles 1 - 16 of 16

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

Sorry, But It's The Law: The Westernization Of Islam, Gwendolyn Yvonne Alexis Jul 2005

Sorry, But It's The Law: The Westernization Of Islam, Gwendolyn Yvonne Alexis

Gwendolyn Yvonne Alexis

The last quartile of the 20th Century vastly changed the religio-cultural landscape of the West. Previously the stronghold of Christianity, the West has entered into a period of deep diversity as a result of the unprecedented level of migration of non-Western, non-Christian peoples to western destinations. These new immigrants, with their foreign cultures and unfamiliar religions, came westward with the full expectation that they--like the diverse array of Christian emigrants who migrated westward decades before--would fully enjoy religious liberty in nations long heralded for their commitment to democratic principles and respect for civil rights. How are these immigrants faring on ...


Sorry, But It's The Law: The Westernization Of Islam, Gwendolyn Yvonne Alexis Jul 2005

Sorry, But It's The Law: The Westernization Of Islam, Gwendolyn Yvonne Alexis

Gwendolyn Yvonne Alexis

The last quartile of the 20th Century vastly changed the religio-cultural landscape of the West. Previously the stronghold of Christianity, the West has entered into a period of deep diversity as a result of the unprecedented level of migration of non-Western, non-Christian peoples to western destinations. These new immigrants, with their foreign cultures and unfamiliar religions, came westward with the full expectation that they--like the diverse array of Christian emigrants who migrated westward decades before--would fully enjoy religious liberty in nations long heralded for their commitment to democratic principles and respect for civil rights. How are these immigrants faring on ...


Changes In Internal Auditing During The Time Of The Major Us Accounting Scandals, Joseph Carcello, Dana Hermanson, K. Raghunandan Jun 2005

Changes In Internal Auditing During The Time Of The Major Us Accounting Scandals, Joseph Carcello, Dana Hermanson, K. Raghunandan

Joseph V. Carcello

We examine changes in internal auditing during the time of the Enron and WorldCom disasters and the related legislative and media focus on internal control and corporate governance. Data gathered from 271 mid-sized US public companies reveal that internal audit budgets, staffing levels, meetings with the audit committee, and meeting length increased markedly during this time. Regression analyses provide some evidence of (a) larger budget increases among smaller companies, (b) larger budget and staff increases in companies with greater financial resources (i.e., stronger operating cash flows) or with greater liquidity risk (i.e., lower current ratios), and (c) industry ...


Factors Associated With U.S. Public Companies' Investment In Internal Auditing, Joseph Carcello, Dana Hermanson, K. Raghunandan May 2005

Factors Associated With U.S. Public Companies' Investment In Internal Auditing, Joseph Carcello, Dana Hermanson, K. Raghunandan

Joseph V. Carcello

Internal auditing has been the focus of much attention in recent years. This study examines factors associated with U.S. public companies' investment in internal auditing. Data from a survey administered to Chief Audit Executives of midsized U.S. public companies were supplemented with publicly available data. Based on data from 217 companies, the results indicate that total internal audit budgets (inhouse plus outsourced portions) are related to several factors associated with company risk, ability to pay for monitoring, and auditing characteristics. Specifically, we find evidence that internal audit budgets are positively related to company size, leverage, financial, service, and ...


Wittgenstein And The Aesthetic Robot's Handicap, Julian Friedland Jan 2005

Wittgenstein And The Aesthetic Robot's Handicap, Julian Friedland

Julian Friedland

No abstract provided.


Destiny - The Reflections Of A Surfing Professor, Dave Robinson Dr. Jan 2005

Destiny - The Reflections Of A Surfing Professor, Dave Robinson Dr.

Dave Robinson Dr.

No abstract provided.


« Les Multinationales Et L’Avenir Des Sweatshops » (“Multinational Corporations And The Future Of Sweatshops”), Laura Hartman, Denis Arnold Jan 2005

« Les Multinationales Et L’Avenir Des Sweatshops » (“Multinational Corporations And The Future Of Sweatshops”), Laura Hartman, Denis Arnold

Laura Hartman

The purpose of this paper is threefold. First, we explore the tension between the perspective of the free-trade economists and that of the labor advocates with regard to voluntary responses to the sweatshop dilemma. Second, we introduce and define the concept of positive deviancy and relate it to the apparel and footwear global labor markets. Third, we explain how moral imagination is one possible rationalization for this deviancy and then demonstrate how moral imagination may lead to the enhancement of norms in the area of global labor challenges. In order words, what are the root causes behind mistreatment of workers ...


Discussion Of Audit Research After Sarbanes-Oxley, Joseph Carcello Dec 2004

Discussion Of Audit Research After Sarbanes-Oxley, Joseph Carcello

Joseph V. Carcello

No abstract provided.


Pathologies Of Accountability: Icann And The Challenge Of “Multiple Accountabilities Disorder”, Jonathan Koppell Dec 2004

Pathologies Of Accountability: Icann And The Challenge Of “Multiple Accountabilities Disorder”, Jonathan Koppell

Jonathan GS Koppell

Accountability is a core concept of public administration, yet disagreement about its meaning is masked by consensus on its importance and desirability. This article proposes a five-part typology of accountability conceptions. Transparency, liability, controllability, responsibility, and responsiveness are defined as distinct dimensions of accountability, providing an improvement on the current state of conceptual fuzziness. The typology provides a vocabulary for the core argument: that conflicting expectations borne of disparate conceptions of accountability undermine organizational effectiveness. This phenomenon—labeled multiple accountabilities disorder— is illustrated with a case study. ICANN, the Internet Corporation for Assigned Names and Numbers, is a nascent organization ...


Auditors’ Reporting Options And Client Disclosure Quality, Joseph Carcello, Jing Lin, K. Raghunandan Dec 2004

Auditors’ Reporting Options And Client Disclosure Quality, Joseph Carcello, Jing Lin, K. Raghunandan

Joseph V. Carcello

Auditors, legislators, and others have recently suggested that audit-reporting options be expanded so as to provide better information about expected future events. However, the last action by the Auditing Standards Board (ASB) related to auditor reporting was to reduce the reporting options available to the auditor. In this paper, we examine if the quality of footnote disclosures about pending litigation related loss contingencies deteriorated after SAS No. 79 removed the option available to auditors to issue a modified audit report for uncertainties. We find that there is no difference in the quality of disclosures in periods before and after SAS ...


Offshoring In The New Global Political Economy, David L. Levy Dec 2004

Offshoring In The New Global Political Economy, David L. Levy

David L. Levy

This essay challenges claims by economists and management scholars that ‘offshoring’ is simply another form of trade with mutual benefits. I argue that reducing wages through offshoring leads to wealth creation for shareholders but not necessarily for countries and employees, and that many displaced workers have difficulty ‘trading up’ to higher skilled jobs. Offshoring is a new phenomenon that entails the organizational and technological ability to relocate specific tasks and coordinate a geographically dispersed network of activities. It decouples the linkages between economic value creation and geographic location. The result is the creation of global commodity markets for particular skills ...


“La Noción De 'Consumidor' En El Derecho Comunitario Del Consumo”, Luis González Vaqué Dec 2004

“La Noción De 'Consumidor' En El Derecho Comunitario Del Consumo”, Luis González Vaqué

Luis González Vaqué

No abstract provided.


Nonprofits At The Crossroad: Embrace Change, Learn To Compete, Art Stewart Dec 2004

Nonprofits At The Crossroad: Embrace Change, Learn To Compete, Art Stewart

Art Stewart

The tide of continuous change brought on by the impact of a global marketplace is impacting the fundamental way we conduct our relationships, commerce, and civic engagement as well as the formation and implementation of our public policy, and the manner in which we define and exercise our belief systems. Competition is now essential to acquiring what we need on both a personal and communal basis. We compete in the way we relate to each other - vying for attention and engagement, loyalty and trust, and physical needs. We compete in our civic engagement - striving for numbers of supporters, empathy for ...


"Myth & Mystique: Growth Brands Are All About Marketplace Behavior", Art Stewart Dec 2004

"Myth & Mystique: Growth Brands Are All About Marketplace Behavior", Art Stewart

Art Stewart

No abstract provided.


Re-Claiming Authentic Leadership For Nonprofit Sustainability, Art Stewart Dec 2004

Re-Claiming Authentic Leadership For Nonprofit Sustainability, Art Stewart

Art Stewart

In the past few years, we have witnessed stunning examples of great - and greatly flawed - leadership that has contributed to a new norm of regulation and accountability, breached stakeholder trust, and dubious public confidence. No consensus is needed to acknowledge that the nonprofit sector has suffered from a lack of leadership, whether it is social service agencies, advocacy organizations, charities and foundations, philanthropic institutions or associations. Many top executives of nonprofit organizations have displayed consistent shortcomings in vision, courage, responsibility, and commitment. Still too, many others have exercised impressive perseverance in the name of service, education, and social change that ...


Insider Trading Around New Drug Approvals, Todd A. Finkle, Laurence Blose, Reinhold Lamb Dec 2004

Insider Trading Around New Drug Approvals, Todd A. Finkle, Laurence Blose, Reinhold Lamb

Todd A Finkle

This paper examines the stock market reaction to 167 FDA announcements of new drug approvals during the period 1980 - 1999. Using an event study methodology, the study finds that there are significant positive abnormal returns on the day of the announcement of new drug approvals. However, there is no evidence of significant positive returns prior to the announcement. Accordingly, the paper concludes that any buying pressure arising from insiders anticipating the approval announcement does not affect the value of the stock. Significant returns do not occur until after the announcement, which is consistent with the behavior of an efficient market.