Business Law, Public Responsibility, and Ethics Commons^™

Ethical Implications Of Friendly Takeovers: A Financial Manager’S Story, Barbara Tarasovich

WCBT Faculty Publications

Case study in which Bernadette was heading the corporate acquisitions team. It was important for Bernadette to be certain that there was no unethical behavior on the part of the project and management team responsible for the acquisition and integration of these companies. The pressures to achieve synergies can often result in people problems, cultural value, and ethical differences that impede the smooth integration of companies. For each acquisition, Bernadette needed to ensure that the newly acquired assets were secure. In addition, she had to ensure that the acquired companies were not employing inappropriate accounting practices in order to inflate …

Section 4: Business, Institute Of Bill Of Rights Law, William & Mary Law School

Supreme Court Preview

No abstract provided.

Order On Defendants' Motion For Summary Judgment (Melamud Et Al. V. Page, Perry & Associates), Melvin K. Westmoreland

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Corporate Myths : Sourcing And Vendor Management In Asia Pacific, Singapore Management University

Perspectives@SMU

Sourcing and vendor management need the urgent attention of senior management. The current uptick in poor and corrupt sourcing practices and weak governance provide a compelling reason.

Should Religious Organizations Worry About Irs Audits?, Sarah J. Webber, Janet S. Greenlee

Accounting Faculty Publications

A great deal of media attention has focused on recent perceived financial abuses of churches and religious organizations. Cases of fraud within religious organizations have fueled the public perception that churches require some form of monitoring to prevent financial abuse. However, the IRS has limited authority to audit religious organizations under section 7611, and the results of such audits are generally unavailable to the public.

Through a Freedom of Information Act request, we obtained the outcomes of all section 7611 IRS audits of religious organizations conducted between 2001 and 2010. We found that although the number of both churches and …

Law And Entrepreneurial Opportunities, D. Gordon Smith, Darian M. Ibrahim

Faculty Publications

No abstract provided.

Order To Compel Production Of Documents (Melamud Et Al. V. Page, Perry & Associates), Melvin K. Westmoreland

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Order On Plaintiffs' Motion To Strike The Expert Opinion Of Jeffrey Kerr And For Litigation Expenses (Melamud Et Al. V. Page, Perry & Associates), Melvin K. Westmoreland

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Order On Motion For Reconsideration, Modification Of Order And Other Relief (Bennett L. Knight Et Al.), Melvin K. Westmoreland

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Anticipating, Preventing, And Surviving Secondary Boycotts, Judith Schrempf-Stirling, Douglas A. Bosse, Jeffrey S. Harrison

Management Faculty Publications

Even the best stakeholder-managed firms can suffer when they become the targets of a secondary boycott, as recent headlines attest. A secondary boycott is a group’s refusal to engage a target firm with which the group has no direct dispute in an attempt to sway public opinion, draw attention to an issue, or influence the actions of a disputant. This article provides a new perspective and tools for both scholars and managers concerned with this phenomenon. Building on a stakeholder theory foundation, we examine possible actions managers can take to avoid being surprised by a secondary boycott, propose conditions that …

Political Connection And Firm Value, James S. Ang, David K. Ding, Tiong Yang Thong

Research Collection Lee Kong Chian School Of Business

We study the effect of political connection (PC) on company value in an environment where low PC is due to better institutions and not confounded by favorable social/cultural factors. We find that in Singapore, the only country that fits this description, PC in general adds little to the value of a company. However, in industries that are subject to more stringent government regulations, PC appears to be somewhat important. Robustness checks show that alternative PC variables give rise to similar results, and the addition of control variables do not drastically change the findings. Politically connected firms have higher managerial ownership …

Non-Audit Fees, Institutional Monitoring, And Audit Quality, Chee Yeow Lim, David K. Ding, Charlie Charoenwong

Research Collection School Of Accountancy

We posit that the effect of non-audit fees on audit quality is conditional on the extent of institutional monitoring. We suggest that institutional investors have incentives and the ability to monitor financial reporting quality. Because of the reputation concerns and potential litigation exposure, auditors are likely to provide high audit quality, when they also provide non-audit services to clients, particularly when clients are subject to high institutional monitoring. We find evidence that, as non-audit fees increase, audit quality (measured by performance-adjusted discretionary current accruals and earnings-response coefficients) reduces only for clients with low institutional ownership but not for clients with …

Ethics Readiness: An Analysis Of Community College Students' Moral Sensitivity Scores, Julie Wallace

Doctoral Dissertations and Projects

In this retrospective causal-comparative study, the readiness of Virginia community college students to receive an accounting ethics curriculum was analyzed by measuring and comparing their moral sensitivity scores to the moral sensitivity scores of a group of four year university students. A sample of college students attending community college principles of accounting courses and a sample of college students attending four year university principles of accounting courses were administered a nationally recognized moral sensitivity survey instrument, the Defining Issues Test 2 (DIT2). The survey results were analyzed using a t-test for differences between means. It was found that there was …

Governance Of Financial Reporting, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

No abstract provided.

Order Denying Petitioner's Motion For Interlocutory Injunction (Eden_2005 Schinazi Gst Grantor Trust), Alice D. Bonner

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Order On Joint Motion To Seal Record (Zelby), Elizabeth E. Long

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Order On Defendant's Motion To Quash (Melamud Et Al. V. Page, Perry & Associates), Melvin K. Westmoreland

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Order On Defendants' Motion To Dismiss (Raser Technologies, Inc., Et Al.), John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Upstream Corporate Social Responsibility: The Evolution From Contract Responsibility To Full Producer Responsibility, Judith Schrempf-Stirling, Guido Palazzo

Management Faculty Publications

The debate about the appropriate standards for upstream corporate social responsibility (CSR) of multinational corporations (MNCs) has been on the public and academic agenda for some three decades. The debate originally focused narrowly on “contract responsibility” of MNCs for monitoring of upstream contractors for “sweatshop” working conditions violating employee rights. The authors argue that the MNC upstream responsibility debate has shifted qualitatively over time to “full producer responsibility” involving an expansion from “contract responsibility” in three distinct dimensions. First, there is an expansion of scope from working conditions to human rights and social and environmental impacts broadly defined. Second, there …

Ethical Implementation Of An Automated Essay Scoring (Aes) System: A Case Study Of Student And Instructor Use, Satisfaction, And Perceptions Of Aes In A Business Law Course, John K. Lewis

Faculty and Staff - Articles & Papers

A pilot study of a vendor provided automated essay scoring system was conducted in a Business Law class of 27 students. Students answered a business law fact pattern question which was reviewed and graded by the textbook vendor utilizing artificial intelligence software. Students were surveyed on their use, satisfaction, perceptions and technical issues utilizing the Write Experience automated essay scoring (AES) software. The instructor also chronicles the adoption, set up and use of an AES. Also detailed are the advantages and disadvantages of utilizing such software in an undergraduate course environment where some students may not be technologically adept or …