Business Law, Public Responsibility, and Ethics Commons^™

Contractually Adopted Fiduciary Duty, D. Gordon Smith

Faculty Scholarship

The Delaware Supreme Court recently referred to “contractually adopted fiduciary duties.” Although some commentators, including Larry Ribstein, view fiduciary duties as a type of contract term, the notion of contractually adopted fiduciary duties is incoherent. The need to opt in to fiduciary duties would arise in only two circumstances: (1) fiduciary relationships that do not invoke fiduciary duties without contractual authorization, and (2) nonfiduciary relationships in which the parties wish to invoke fiduciary duties that would otherwise be absent. The first category of relationships does not exist, as courts impose fiduciary duties when the structure of a relationship indicates that …

Order And Judgment On Plaintiff's Motion (Hamilton State Bank), Melvin K. Westmoreland

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

No abstract provided.

Order On Motion To Strike Expert Reinaldo Pascual (Anatoly Melamud Et Al.), Melvin K. Westmoreland

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

No abstract provided.

Sustainability And Profitability, Singapore Management University

Perspectives@SMU

The best way to encourage sustainable business practices is to think of it as a brand enhancer ...

Stop, Look, And Listen! The Legality Of Standard Form Contracts, Atty. Edward Chico

Center for Business Research and Development

The proliferation of standard form contracts in today’s market calls for a law that would regulate and in some cases prohibit outright unfair contract terms, which deleteriously affect the buying public.

General Principles For The Welfare Of Animals In Production Systems: The Underlying Science And Its Application, David Fraser, Ian J.H. Duncan, Sandra A. Edwards, Temple Grandin, Neville G. Gregory, Vincent Guyonnet, Paul H. Hemsworth, Stella M. Huertas, Juliana M. Huzzey, David J. Mellor, Joy A. Mench, Marek Špinka, H. Rebecca Whay

Farm Animal Welfare Collection

In 2012, the World Organisation for Animal Health adopted 10 ‘General Principles for the Welfare of Animals in Livestock Production Systems’ to guide the development of animal welfare standards. The General Principles draw on half a century of scientific research relevant to animal welfare: (1) how genetic selection affects animal health, behaviour and temperament; (2) how the environment influences injuries and the transmission of diseases and parasites; (3) how the environment affects resting, movement and the performance of natural behaviour; (4) the management of groups to minimize conflict and allow positive social contact; (5) the effects of air quality, temperature …

Nonhuman Animal Rights, Alternative Food Systems, And The Non-Profit Industrial Complex, Corey Lee Wrenn

Farm Animal Welfare Collection

No abstract provided.

Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman

Honors Theses and Capstones

This paper explores the increase in participation and education of American women in the workforce with a special focus on women in business and accounting roles. The paper then goes on to discuss the wage gap between genders, how to remedy inequality in the workplace, and highlights several reasons why pursing a solution to gender inequality is beneficial for both the employee and the company.

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 …

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 …

Governance Of Financial Reporting, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

No abstract provided.