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Business Law, Public Responsibility, and Ethics Commons™
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Articles 1 - 18 of 18
Full-Text Articles in Business Law, Public Responsibility, and Ethics
Electronic Banking In Nigeria: Problems And Prospects From The Consumer's Perspective, Agbada A.O
Electronic Banking In Nigeria: Problems And Prospects From The Consumer's Perspective, Agbada A.O
Bullion
This paper explores the adoption of electronic banking [e-banking] in Nigeria. It examines the problems and prospects of e-banking in Nigeria from the consumer's perspective. The research findings show that a number of problems ranging from human, operational and technical constraints hinder the maximum utilization of services provided through e-banking channels in Nigeria. However, the results from the study have also revealed that despite these problems, the rate of adoption of e-banking services in Nigeria is phenomenal as banks have recorded outstanding successes in some areas. Nigeria is a consuming nation and based on the experience from other sectors of …
Wherefore Art Thou Guidelines? An Empirical Study Of White-Collar Criminal Sentencing And How The Gall Decision Effectively Eliminated The Sentencing Guidelines, S. Patrick Morin
Wherefore Art Thou Guidelines? An Empirical Study Of White-Collar Criminal Sentencing And How The Gall Decision Effectively Eliminated The Sentencing Guidelines, S. Patrick Morin
The University of New Hampshire Law Review
[Excerpt] “Until the passage of the U.S. Federal Sentencing Guidelines in 1984, federal judges had relatively wide discretion in sentencing federal offenders up to the statutory maximum. This judicial discretion led to a disparity in the sentences of similarly situated offenders, particularly in white-collar cases. The Guidelines attempted to eliminate this disparity by establishing maximum and minimum sentences for certain offenses based on the characteristics of the crime. An important feature of the Guidelines system was its mandatory nature, which decreased and structured the judiciary‘s discretion within bounds set by Congress.
The mandatory application of the Guidelines resulted in stiff …
Managerial Ownership, Corporate Monitoring And Audit Pricing, Soongsoo Han, Julia Higgs, Tony Kang
Managerial Ownership, Corporate Monitoring And Audit Pricing, Soongsoo Han, Julia Higgs, Tony Kang
Research Collection School Of Accountancy
We study whether managerial ownership and corporate monitoring (board quality and analyst coverage) relate to audit pricing. Managerial ownership has been identified as a fraud risk factor under SAS 99. However, the role of ownership is not clear. Under an alignment view, high levels of stock ownership align management with shareholders. Under an entrenchment view, high levels of ownership may motivate management to be self interested. Corporate monitoring, as measured by analyst coverage and overall board quality (Gomper’s index), are associated with information quality. Audit pricing will be affected to the extent that auditors perceive monitoring as being relevant to …
Managerial Ownership And Firms' Information Environment, Soongsoo Han, Tony Kang, Gerald Lobo
Managerial Ownership And Firms' Information Environment, Soongsoo Han, Tony Kang, Gerald Lobo
Research Collection School Of Accountancy
We examine the relation between managerial stock ownership and the firm’s information environment. We focus on three dimensions of the information environment: total, public, and private information precision (Barron, Kim, Lim and Stevens 1998). Our results suggest that firms’ total and public information precision are positively related to managerial ownership. In contrast, there is no clear pattern in private information precision across different levels of managerial ownership. We also observe that managerial ownership has a greater impact on the firm’s public information environment after the implementation of Regulation Fair Disclosure, suggesting that the regulation was effective in improving the firms’ …
The Enduring Ambivalence Of Corporate Law, Christopher M. Bruner
The Enduring Ambivalence Of Corporate Law, Christopher M. Bruner
Scholarly Works
Prevailing theories of corporate law tend to rely heavily on strong claims regarding the corporate governance primacy and legitimacy of either the board or the shareholders, as the case may be. In this article I challenge the descriptive power of these theories as applied to widely held public corporations and advance an alternative, arguing that corporate law is, and will remain, deeply ambivalent - both doctrinally and morally - with respect to three fundamental and related issues: the locus of ultimate corporate governance authority, the intended beneficiaries of corporate production, and the relationship between corporate law and theachievement of the …
Engineering Value Into Enterprise Risk Management; Six Sigma Techniques Can Improve The Quality Of Erm Processes And Enable Organizations To Manage Risks More Successfully, Sridhar Ramamoorti, Marcia Weidenmier Watson, Mark Zabel
Engineering Value Into Enterprise Risk Management; Six Sigma Techniques Can Improve The Quality Of Erm Processes And Enable Organizations To Manage Risks More Successfully, Sridhar Ramamoorti, Marcia Weidenmier Watson, Mark Zabel
Accounting Faculty Publications
Organizations should not only recognize and minimize traditional downside risks, but also embrace upside risks, or opportunities, as a strategy for success. According to a 2005 survey by management consulting firm Booz Allen, 87 percent of the market value lost by large companies with market capitalizations over US $1 billion was the result of strategic and operational blunders. Compliance failure, typically the focus of downside risk, destroyed only 13 percent of market value during the five-year study. Faced with this counter-intuitive finding, companies may wish to pursue a more balanced and positive approach to risk management. Enterprise risk management (ERM) …
Managerial Ownership And Firms' Information Environment, Soongsoo Han, Tony Kang, Gerald Lobo
Managerial Ownership And Firms' Information Environment, Soongsoo Han, Tony Kang, Gerald Lobo
Research Collection School Of Accountancy
We examine the relation between managerial stock ownership and the firm’s information environment. We focus on three dimensions of the information environment: total, public, and private information precision (Barron, Kim, Lim and Stevens 1998). Our results suggest that firms’ total and public information precision are positively related to managerial ownership. In contrast, there is no clear pattern in private information precision across different levels of managerial ownership. We also observe that managerial ownership has a greater impact on the firm’s public information environment after the implementation of Regulation Fair Disclosure, suggesting that the regulation was effective in improving the firms’ …
Cross-Country Analysis Of Auditor Specialization Premium: Effect Of Legal, Extra-Legal And Political Environments, Sirinidhi Bin, M. Hossain, Chee Yeow Lim
Cross-Country Analysis Of Auditor Specialization Premium: Effect Of Legal, Extra-Legal And Political Environments, Sirinidhi Bin, M. Hossain, Chee Yeow Lim
Research Collection School Of Accountancy
Previous literature has provided mixed evidence of a premium in audit fee for industry-specialist auditors in US and other developed countries. In this cross-country study spanning twelve non-US countries, we provide evidence of such a premium in the international context, implying that specialist auditors provide a higher level of investor assurance than non-specialists. Further, we show that the average audit fee in countries with effective legal, extra-legal and political institutions is higher but the specialization premium is lower than in other countries. We interpret this finding as evidence that while effective institutions increase the demand for average level of audit …
International Strategic Alliance, Mohd Arif
International Strategic Alliance, Mohd Arif
Mohd Arif
A Strategic Alliance is a relationship between firms to creat more value than they can on their own
Tercer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Tercer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Bruno L. Costantini García
Tercer Congreso Nacional de Organismos Públicos Autónomos
"Autonomía, Reforma Legislativa y Gasto Público"
The Association Between Excess Audit Fees And Audit Quality: A Us-Uk Comparison, Soongsoo Han, Tony Kang, Yong Keun Yoo
The Association Between Excess Audit Fees And Audit Quality: A Us-Uk Comparison, Soongsoo Han, Tony Kang, Yong Keun Yoo
Research Collection School Of Accountancy
Prior studies that examine the association between excess audit fees and audit quality (measured by discretionary accruals) using US data fail to document a significant association. However, there is no convincing explanation for this result to date. In this study, we test a cancellation hypothesis, which suggests that the non-association might be due to the cancellation effect between the risk-effort effect and the bonding effect that excess fees capture. To the extent that excess fees capture the compensation for effort the auditor puts in for a risky client, which is not captured in the existing audit fee models (the risk-effort …
Governance Role Of Auditors And Legal Environment: Evidence From Corporate Disclosure Transparency, Sam Han, Tony Kang, Yong Keun Yoo
Governance Role Of Auditors And Legal Environment: Evidence From Corporate Disclosure Transparency, Sam Han, Tony Kang, Yong Keun Yoo
Research Collection School Of Accountancy
This study examines whether auditor size associates with disclosure transparency. Given thatprior studies generally focus on discretionary accruals to investigate the relation betweenauditor size and financial reporting quality, there is little evidence on how auditor size relates toother attributes of reporting quality. Further, studies that examine this associationinternationally produce mixed results as to how auditor size relates to reporting quality indifferent legal origins. Focusing on corporate disclosure transparency (i.e., disclosure levels), wefind that auditor size and disclosure level are positively associated across countries and that theassociation is stronger in code law regimes than in common law regimes. The latter findingsupports …
The Changing Components Of The Corporate Annual Report: An Update, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin
The Changing Components Of The Corporate Annual Report: An Update, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin
Accounting Faculty Publications
Recent regulatory changes affect not only the content of annual reports but also the population of companies that are required to comply with these reporting regulations. Lenders need to stay abreast of the information provided in corporate reporting packages. This article provides an update on regulatory changes and discusses how these changes affect the information that can be found in corporate annual reports.
Corporate Social Responsibility For Solving The Housing Problem For The Poor In South Africa, Ayman Ahmed Ezzat Othman, Basheera Mia
Corporate Social Responsibility For Solving The Housing Problem For The Poor In South Africa, Ayman Ahmed Ezzat Othman, Basheera Mia
Architectural Engineering
No abstract provided.
An Assessment Of The Impact Of The Sarbanes-Oxley Act On The Investigation Violations Of The Foreign Corrupt Practices Act, Karen Cascini, Alan L. Delfavero
An Assessment Of The Impact Of The Sarbanes-Oxley Act On The Investigation Violations Of The Foreign Corrupt Practices Act, Karen Cascini, Alan L. Delfavero
WCBT Faculty Publications
During the late 1990s and early 2000s, a plethora of corporate scandals occurred. Due to these corporate debacles, corporate executives have been placed under fire. In response to such unethical conduct with regard to internal practices and financial reporting, legislation has been passed in order to ensure that corporations conduct their business in an ethical manner. The purpose of this paper is to assess the connection between the Foreign Corrupt Practices Act of 1977 (FCPA) and the Sarbanes-Oxley Act of 2002 (SOx), to determine whether SOx has influenced the FCPA’s investigative violation activities by examining the number of such investigations …
Too Little Or Too Much? Untangling The Relationship Between Corporate Philanthropy And Corporate Financial Performance, Heli Wang, Jaepil Choi, Jiatao Li
Too Little Or Too Much? Untangling The Relationship Between Corporate Philanthropy And Corporate Financial Performance, Heli Wang, Jaepil Choi, Jiatao Li
Research Collection Lee Kong Chian School Of Business
What is the relationship between corporate philanthropy and corporate financial performance? Some scholars argue that corporate philanthropy facilitates stakeholder cooperation and helps secure access to critical resources controlled by those stakeholders, suggesting that corporate philanthropy should be positively associated with corporate financial performance. In contrast, other scholars take a negative stance, suggesting that corporate philanthropy diverts valuable corporate resources and tends to inhibit corporate financial performance. Existing empirical studies have not found conclusive evidence on the corporate philanthropy-financial performance relationship. Integrating and extending existing perspectives, this study develops the argument that the relationship between corporate philanthropy and financial performance is …
Private Equity's Three Lessons For Agency Theory, William W. Bratton
Private Equity's Three Lessons For Agency Theory, William W. Bratton
All Faculty Scholarship
No abstract provided.
Audit Partner Tenure, Audit Firm Tenure, And Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?, Chih-Ying Chen, Chan-Jane Lin, Yu-Chen Lin
Audit Partner Tenure, Audit Firm Tenure, And Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?, Chih-Ying Chen, Chan-Jane Lin, Yu-Chen Lin
Research Collection School Of Accountancy
Mandatory audit partner relation has been adopted in some countries while audit firm rotation is still being debated in many places. Most of the extant research on the relation between auditor tenure and earnings quality provides evidence at the audit firm level. However, since audit firm tenure is correlated with partner tenure and audit firm rotation is more costly than partner rotation, it is important to know whether earnings quality is related to audit firm tenure, partner tenure, or both. We investigate this issue using a sample of Taiwanese companies for which the audit report must be signed by two …