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Social and Behavioral Sciences Commons

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Full-Text Articles in Social and Behavioral Sciences

Dynamic Disclosure: An Exposé On The Mythical Divide Between Voluntary And Mandatory Esg Disclosure, Lisa Fairfax Nov 2022

Dynamic Disclosure: An Exposé On The Mythical Divide Between Voluntary And Mandatory Esg Disclosure, Lisa Fairfax

All Faculty Scholarship

In March 2022, for the first time in its history, the Securities and Exchange Commission (the “SEC”) proposed rules mandating disclosure related to climate change. The proposed rules are remarkable because heretofore many in the business community, including the SEC, vehemently resisted climate-related disclosure, based primarily on the argument that such disclosure is not material to investors. This resistance is exemplified by the current lack of any SEC disclosure mandates for climate change. The proposed rules have sparked considerable pushback including allegations that the rules violate the First Amendment, would be too costly, and focus on “social” or “political” issues …


The Impact Of Virtual Learning Modalities On The Academic Success Of Students In One Arkansas School District, Diane F. Richards May 2022

The Impact Of Virtual Learning Modalities On The Academic Success Of Students In One Arkansas School District, Diane F. Richards

ATU Theses and Dissertations 2021 - Present

The COVID-19 pandemic changed the way Arkansas public schools’ offered students an education. While moving through this pandemic, many Arkansas schools implemented optional methods of delivery for their students. Some schools tried to maintain face-to-face classes, while others offered completely online classes. Still, others offered a hybrid format where students attended some face-to-face classes and online classes. One Arkansas school district offered all three options. School districts need guidance as to which teaching methods worked well. The long-term effects of the educational impact of COVID-19 are not known at this time. Schools could benefit from a guide with useful strategies …


Financial Indicators Of Bankruptcy Risk In Local Government Entities, Beth Parker Seymore May 2022

Financial Indicators Of Bankruptcy Risk In Local Government Entities, Beth Parker Seymore

Doctoral Dissertations and Projects

The efficiency and stability of a local government can impact the lifestyle of its citizens. While Chapter 9 bankruptcies are not common, when they do occur, they can be disruptive and extremely costly. Scholarly literature on bankruptcy prediction focuses primarily on corporate bankruptcies. Therefore, a gap exists regarding predictors specific to municipal bankruptcies. This non-experimental quantitative study examined the relationship between the financial indicators of those government entities that have declared bankruptcy as compared to financial indicators from similar government entities that have not declared bankruptcy in order to identify possible predictors of bankruptcy. The analysis established that two financial …


Ethical Leadership Effects On Medical Laboratory Personnel Accountability Behaviors, Claude-Marthe Daverdine Cherizard Jan 2022

Ethical Leadership Effects On Medical Laboratory Personnel Accountability Behaviors, Claude-Marthe Daverdine Cherizard

Walden Dissertations and Doctoral Studies

Ethical scandals have continued to generate disturbances in the corporate world and have encouraged ethics studies in organizations. Research has shown there is a relationship between ethical leadership and employee accountability in a variety of organizational settings, including healthcare. However, in medical laboratories that relationship has not been explored. A quantitative study was conducted to examine if medical laboratory employee perceptions of manager ethical leadership was associated with their own accountability behavior. A total of 69 participants responded online to three instruments to measure the study variables: ethical leadership was assessed by the Ethical Leadership at Work Questionnaire, employee accountability …