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Full-Text Articles in Finance and Financial Management
Ethical Implications Of The Affordable Care Act On Employment, Stephanie Anne Brown
Ethical Implications Of The Affordable Care Act On Employment, Stephanie Anne Brown
Capstone Research Projects
The Affordable Care Act (ACA) has affected the decisions of many companies across America. Accountants in these companies are constantly concerned with lowering costs in order to increase profits. Firing full-time employees and hiring part-time replacements could help cut down on costs, but management's decisions not only impact the company, but the lives of their employees, their employee's families and the country's economic health. As a Christian accountant, one needs to realize the ethical impact of ACA to make informed decisions. This paper explores whether or not it is ethical for Christians to recommend that a company fire its staff …
Special Edition Of Journal Of Business Ethics, Marilynn P. Fleckenstein Ph.D., Patrick Flanagan, Victoria Shoaf Ph.D., Patricia Werhane Ph.D.
Special Edition Of Journal Of Business Ethics, Marilynn P. Fleckenstein Ph.D., Patrick Flanagan, Victoria Shoaf Ph.D., Patricia Werhane Ph.D.
Patrick Flanagan
DePaul University hosted the 14th Annual International Conference Promoting Business Ethics, at The Standard Club in Chicago, November 1–3, 2007. Academic and business leaders came together to explore the important ethical issues facing the business community in the twenty-first century. The articles in this special volume of The Journal of Business Ethics have been selected from the many presentations at this conference. Sponsored annually by the Vincentian Universities in the United States (DePaul University, in Chicago, Illinois; Niagara University in Niagara Falls, NY; and St. John’s University in Queens, NY) this conference promotes the mission of St. Vincent DePaul, the …
Special Edition Of Journal Of Business Ethics, Patrick Flanagan, Marilynn P. Fleckenstein Ph.D., Victoria Shoaf Ph.D., Patricia Werhane Ph.D.
Special Edition Of Journal Of Business Ethics, Patrick Flanagan, Marilynn P. Fleckenstein Ph.D., Victoria Shoaf Ph.D., Patricia Werhane Ph.D.
Patrick Flanagan
The articles in this special volume of Journal of Business Ethics have been selected from the many presentations at this conference and represent a cross section of the topics and issues covered at the Vincentian Business Ethics Conference at the Manhattan campus of St. John's University in the fall of 2009. Sponsored annually by the Vincentian universities in the United States (DePaul University, in Chicago, Illinois; Niagara University in Niagara Falls, NY; and St. John’s University in Queens, NY), this conference promotes the mission of St. Vincent DePaul, the seventeenth-century Roman Catholic saint who serves as the patron of these …
An International Comparison Of Student Perceptions Of Earnings Management: Evidence Of Effects Of National Origin Between Mexico And The United States, Marshall A. Geiger, Carmen Quirvan, Alejandro Hazera
An International Comparison Of Student Perceptions Of Earnings Management: Evidence Of Effects Of National Origin Between Mexico And The United States, Marshall A. Geiger, Carmen Quirvan, Alejandro Hazera
Accounting Faculty Publications
Manipulating reported earnings is a temptation faced by accountants and financial professionals around the world. Manipulating, or “managing,” one’s accounting earnings takes a variety of forms and includes not only the avoidance of prescribed accounting rules but also the practice of selectively choosing accounting estimates or timing operating decisions to move reported earnings toward a desired goal. Prior research reveals wide disagreement regarding the perceived ethical acceptability of this practice. This study investigates whether national origin influences perceptions of earnings management. Participants from the United States and Mexico evaluated thirteen vignettes describing various earnings management practices (Merchant and Rockness 1994). …
Ethics In A Time Of Crises, David A. Bainbridge
Ethics In A Time Of Crises, David A. Bainbridge
David A Bainbridge
Global crises reveal the weakness of our current ethical construct. A more inclusive ethical framework is needed to encourage and support sustainable development and management of resources and restoration of damaged ecosystems.
Ethical Issues, Helps, And Challenges: Perceptions Of U.S. Actuaries, Therese M. Vaughan, Robert W. Cooper, Garry L. Frank
Ethical Issues, Helps, And Challenges: Perceptions Of U.S. Actuaries, Therese M. Vaughan, Robert W. Cooper, Garry L. Frank
Journal of Actuarial Practice (1993-2006)
This paper reports the findings of a survey of Fellows of the Casualty Actuarial Society (FCAS) to determine their perceptions of the key ethical issues and dilemmas facing the industry today and the factors they view as most helpful and challenging in resolving these dilemmas. The responses are compared to a previous survey of Fellows of the Society of Actuaries (FSA). The study finds that FSAs and FCASs tend to rank key ethical issues similarly and that both groups of actuaries tend to look first to their own personal values, second to certain factors in their business environment, and last …