Business Law, Public Responsibility, and Ethics Commons^™

From Fraud To Future: Accountancy Case Studies On Financial Illusions, Policy Failures, And The Economic Renaissance Of Mississippi’S Broadband Initiative, Hayden Brennan Adams

Honors Theses

This Honors Practicum is a compilation of case studies completed under the supervision of Dr. Victoria Dickenson across two semesters of the course Accountancy 420 — Independent Study. The first semester (Fall 2023) of case studies involved both individual and group case studies examining various geopolitical implications of contemporary accounting, as well as the surge in environmental, social, and governance (ESG) regulations affecting financial reporting. The second semester (Spring 2024) was mostly centered around a collaborative Mississippi economic development proposal project conducted by four other students and myself. In our project, we construct a business plan for a start-up broadband …

Hospital Organizations’ Obligation To Promote Spiritual Well-Being Among Nurses: Development Of A Normative Ethical Argument, Michael Jordan

Electronic Theses and Dissertations

This dissertation presents an innovative strategy to promote the support of nurses' spirituality within hospital organizations. By focusing on the spiritual well-being of nurses by hospital organizations, with a natural extension into nursing schools, the approach aims to enhance nurse’s ability to protect their own spirituality, provide comprehensive spiritual care to patients, and increase nurse moral resilience. By investing in nurses' spirituality and spiritual growth, hospitals can potentially increase job satisfaction among nursing staff, improve patient care outcomes, and create a more holistic healing environment for both nurses and patients. As the nursing shortage continues and the number of nurses …

The Implications Of Accounting In The Real World, Cayden A. Luke

Honors Theses

This thesis consists of a series of case studies performed throughout the duration of the accountancy 420 class. Each case was connected to a key area of financial reporting, where we learned about a topic and then reflected individually and within groups. As we explored the intricate relationships between finance, economics, policies, and ethics, we were exposed to unsettling insights that led to eye-opening revelations. The China Hustle followed Dan David as his journey led to the discovery of inadequate regulation of the Chinese government in their financial world and the lies that we are fed about our own. This …

The Ethics Of Insider Trading, Miles Morgan

Global Tides

In business ethics, insider trading has gone untouched by scholars, as the consensus is that insider trading is morally indefensible, however, questions have emerged regarding the moral responsibility of insiders. This paper engages with Analyzing Insider Trading from the Perspectives of Utilitarian Ethics and Rights Theory by Robert McGee to evaluate the relationship between applied ethics and insider trading. A satisfactory anti-insider trading account must be able to economically or philosophically explain why insider trading is morally wrong. The assumption that this is impossible may be due to a misunderstanding of how we decide what morality is or how economic …

Eat The Rich? Eat The Poor: The Growing Disparity Between Corporate Greed, Ceo Pay, And Minimum Wage Stagnation, Kayla D. Ocallaghan, Uzoamaka Anakwe

Honors College Theses

This paper analyzes the CEO to minimum wage compensation ratio between 2010-2023 in the United States. By assessing reported compensation of 30 certain disciplined U.S. publicly traded companies in the 2023 Fortune 500 and with total compensation for CEOs disclosed through the Securities and Exchange Commission (SEC) filings (DEF 14A), a comparative ratio and significance study adjusted for inflation occurs. While average CEO compensation remained consistent in real value, the average CEO to minimum wage compensation ratio was above 1,000:1 for a majority of the companies and over 2,000:1 for a select few by 2023. These results indicate that the …

نفاذ عقد الايجار في حق الغير واثاره القانونية The Validity Of The Lease Contract Against Third Parties And Its Legal Effects, ياسر محمود زبيدات

Effat Undergraduate Research Journal

هدفت هذه الدراسة الى تبيان متى يكون عقد الايجار نافذا في حق الغير والاثار القانونية المترتبة على نفاذ او عدم نفاذه، وذلك من خلال تبيان متى يشترط ان يكون عقد الايجار ثابت التاريخ للاحتجاج به في مواجهة الغير، وتحديد مسألة انعقاد عقد الايجار وصحته لنفاذه في حق الغير، وتوضيح اثر انتقال ملكية العين المؤجرة وسريان عقد الايجار في حق المالك الجديد، من حيث انتقال حقوق والتزامات السلف الى الخلف وما يتعلق منها بالأجرة، وذلك لإظهار مدى اختلاف النصوص التشريعية الناظمة لنفاذ عقد الايجار في حق الغير واثاره القانونية في فلسطين.

This study aimed to clarify when a lease contract is …

Deepfakes On Trial: Developing A High-Accuracy, Court-Admissible Ai Pipeline For Deepfake Detection In Corporate Fraud Litigation, Aiden J. Green

Honors College Theses

As deepfake technology advances, cybercriminals are increasingly using AI-generated videos and audios to impersonate executives and carry out sophisticated CEO fraud schemes. These synthetic forgeries target human trust and corporate communication systems, creating an urgent need for forensic tools capable of authenticating digital evidence with legal accuracy. This thesis presents a forensic-grade AI deepfake detection pipeline designed for this purpose, emphasizing courtroom admissibility, reproducibility, and evidentiary integrity. Built entirely with free, opensource tools, the framework combines metadata analysis, AI-powered spectrogram analysis, neural artifact detection, and facial manipulation recognition into a transparent workflow that accurately identifies synthetic media. It was trained …

Comparative Analysis Of Legal Systems: Unraveling The Key Distinctions Between The United States And Spain, Lucy Vanover

Finance Undergraduate Honors Theses

This paper explores the key differences between self-defense laws in the United States and Spain, two countries with distinct legal frameworks. In the U.S., self-defense is governed by a variety of laws that discuss the scope of reasonable force and apply this framework on the basis of precedent. In contrast, Spain, under the Civil Code, applies a more unified approach to self- defense.

Did The Youth Hiring Act Of 2023 Impact Wages In Arkansas?, Henley S. Queen

Economics Undergraduate Honors Theses

Some believe Arkansas Act 195 may create more problems than it looks to solve; the paper sets out to find if Arkansas is experiencing any benefits from the passing of the law. This paper is an economic analysis of Arkansas Act 195 of 2023 (The Youth Hiring Act of 2023), which removed a work permit requirement for fourteen and fifteen year olds. The paper also observes data from Iowa since the state passed a similar policy. Using Bureau of Labor Statistics data on waiters, fast food workers, cashiers, and bartenders from 2017 to 2023 in Iowa and Arkansas, it performs …

Planting The Seed: Rumors And Ceo Dismissal, Diego Villalpando

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

Researchers have investigated the short-term performance implications of CEO dismissals as assessed through investor reactions to CEO dismissal announcements. While the corporate governance mechanism of dismissal that boards orchestrate when CEOs underperform could be positively perceived by investors, empirical evidence suggests that a positive association between CEO dismissals and investor reactions is equivocal. Thus, in my dissertation, I examine investor reactions to S&P 500 dismissal announcements and further understanding about this intriguing relationship through the development of theory that incorporates the important theoretical mechanism of information uncertainty. Since it is increasingly hard for boards to reduce the information uncertainty surrounding …

Gap, Inc. : A Strategic Audit Of Gap, Inc. Company, Amber Hanson, Ike Mcley, Sophie Thomas, Avery Plessel, Kira Pavlik

Honors Program: Senior Projects (Public)

The following paper is a comprehensive overview of the company Gap, Inc., a leading global retailer with a diverse brand portfolio that includes Gap, Old Navy, Banana Republic, and Athleta. They compete in the Family Clothing Industry through their operation of over 3,352 brick-and-mortar stores along with offering their digital shopping platform to align with changing consumer preferences. Gap, Inc. plans to maintain financial rigor, reinvigorating its brands, and strengthening its platform. Their strengths are found in their expanding e-commerce segment and their strong commitment to sustainability. Through a broad differentiation strategy, Gap, Inc. targets a diverse consumer demographic across …

Mda Services: Get Help To Take The Pain Out Of Regulatory Compliance, Reva Darling

The Journal of the Michigan Dental Association

This article from MDA Services highlights the challenges dentists face with regulatory compliance and the MDA's efforts to endorse companies that offer solutions. It emphasizes that MDA-endorsed companies, such as Eagle Associates, provide HIPAA compliance systems, OSHA safety programs, and OIG compliance programs with policy manuals, training, and ongoing support. The article also discusses HIPAA-compliant email solutions offered by iCoreConnect (iCoreExchange) and electronic prescribing software (iCoreRx) that integrates with MAPS, both available to MDA members at discounted rates.

A Strategic Audit: Eli Lilly & Company, Natalie Karrels, Ethan Heinemann, Jonathan Patton, Meg Williams

Honors Program: Senior Projects (Public)

This strategic audit assesses the external and internal forces impacting Eli Lilly & Company’s strategic decision-making strategies. All information has been gathered from industry reports and company reports, including reports for investors, analyst calls, financial statements, and news reports. The report highlights the quantitative, qualitative, performance, strategy, and leadership decisions that have allowed Eli Lilly & Company to succeed for the past 150 years.

Shareholder Satisfaction Or Societal Benefit? Coalition Support And Goal Prioritization, Man Zhang, Helen Hu, Toru Yoshikawa

Research Collection Lee Kong Chian School Of Business

Research on the behavioral theory of the firm has established that the profitability goal triggers various firm actions, but it has yet to thoroughly explore which other goals may gain prominence in directing firm resources if the profitability goal has been achieved. We identify shareholder satisfaction and societal benefit as two additional organizational goals and predict that when firms have achieved their profitability aspirations, the financial resources allocated to pursue these goals depend on the dominance of coalitions supporting or opposing them. Drawing on the coalition theory within the behavioral theory of the firm, we theorize that the prioritization and …

Toward A Dynamic View Of Corporate Purpose, Dorothy S. Lund

Faculty Scholarship

Scholars debating the corporation’s role in society generally advance the view that there is only one desirable orientation for corporations and their management. Specifically, proponents of a stakeholder governance model contend that focusing management on a broad set of corporate constituents maximizes overall welfare, while advocates of a shareholder-centric directive counter that prioritizing shareholders creates social welfare by rendering the firm most profitable. This Article offers another view: It suggests that the welfare-maximizing purpose for corporations could change depending on external economic conditions, which both of these positions assume away. Specifically, shareholder primacy is likely to promote welfare in a …

Corporate Governance And Environmental Citizenship In Global Hospitality: A Cross-National Empirical Study, Leonard A. Jackson

Faculty Articles

The hospitality industry’s global reach and resource-intensive operations have placed it under growing scrutiny for environmental impact. This empirical study examines how corporate governance influences corporate environmental citizenship (CEC) among eight major hotel companies across North America, Europe, and Asia from 2020 to 2023. Drawing on agency, stakeholder, institutional, and legitimacy theories, the study hypothesizes that stronger governance—measured by board independence, separation of CEO and Chair roles (non-duality), and ownership concentration—positively relates to environmental performance. A panel dataset of 32 firm-year observations is analyzed using regression models. The results show that higher board independence and greater ownership concentration are associated …

From Doing Business To B-Ready: World Bank’S New Rankings Represent A Rebrand, Not A Revamp, Fernanda G. Nicola, Dhaisy Paredes Guzman

Popular Media

In 2021, the World Bank shut down one of its flagship projects: the Doing Business index, a global ranking system that measured how easy it was to start and run a business in 190 countries. It followed an independent investigation that found World Bank officials had manipulated the rankings to favor powerful countries, including China and Saudi Arabia. The scandal raised serious concerns about the use of global benchmarks to shape development policy. Now, the Bank is trying again. In October 2024, it launched its newest flagship report, Business Ready. The 2025 spring meeting of the World Bank and its …

Analyzing Northwest Ohio Industries And Utilizing The Shape Program To Increase Sustainable Practices, Abigail Stucker

Honors Projects

The purpose of this project is to dive deeper into the corporate perspective on sustainability and why manufacturing companies should take action on such an important topic. Is there a true balance for businesses between increasing profits and reducing waste? Why should businesses care about being branded as a sustainable company? What efforts do companies need to take to truly be branded as “sustainable?” These are questions that drove the research and development of this project. After looking into these guiding questions, this project develops a program to help monitor and measure the successful sustainability practices that various Northwest Ohio …

The Ethics Of Ai In Wealth Management, Vivian Bivens, Kailey Fischer

Undergraduate Research Conference

This paper examines the ethical implications of AI in wealth management by analyzing regulations from international and national securities bodies and evaluating how firms implement AI responsibly. While current regulations are not perfect, they generally promote ethical AI use, and firms are actively working to reduce biases and enhance data security.

Melissa Benton, Et. Al, V. Lynn Linnane, Et. Al., Order On Pending Motions, Wesley B. Tailor

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

No abstract provided.