Business Law, Public Responsibility, and Ethics Commons^™

The Fraud Diamond: Considering The Four Elements Of Fraud, Dana Hermanson

Faculty Publications

Focuses on the use of the elements of the fraud diamond to prevent and detect accounting fraud. Essential traits for committing fraud; Steps in assessing fraud risk through the use of the fourth element of the diamond; Ways for auditors to prevent potential fraud.

When Making Money Is More Important Than Saving Lives: Revisiting The Ford Pinto Case, Stuart Strother

Journal of International & Interdisciplinary Business Research

Despite a long tradition of ethics training in business colleges, managers commonly make unethical business decisions. This paper reports a five-year study of ethical decision making of business students (n = 192). In an undergraduate microeconomics course, students were presented with financial data from the infamous Ford Pinto case where defective engineering, coupled with unethical management behavior, resulted in a number of fiery fatalities. Facing the decision to repair the cars or pay the estimated costs of lost wrongful death lawsuits, 56.8% of students chose to pay for the deaths. This paper describes the classroom experiment and uses logistic …

Managing Toxic Leaders: Dysfunctional Patterns In Organizational Leadership And How To Deal With Them

Marco Tavanti

This study reviews different typologies of toxic leaders in organizations-from bullies to narcissistic leaders. Unfortunately, toxic leaders are a painful but common reality in many organizations. Their destructive behaviors and dysfunctional personal characteristics often generate enduring poisonous effects on those they lead. They are identified by selfish outcomes in their decision-making and how they leave subordinates worse off than when they began. What distinguishes excellent from average managers is their ability to effectively manage dysfunctional leaders in the workplace. Even though some organizations may promote or simply tolerate toxic leaders for economic or political reasons, the long-term impact on the …

Linking Sustainability Performance To Stock Resilience During And After Covid-19 Crisis: Evidence From Southeast Asia, Retnosari Retnosari, Sanda Patrisia Komalasari, Khalilul Rahman, Muhammad Wafiq

Jurnal Akuntansi dan Keuangan Indonesia

Background: The COVID-19 pandemic severely disrupted markets. While sustainability performance measured by ESG scores theoretically buffers against shocks, its efficacy in emerging markets with nascent sustainability frameworks remains underexplored. Method: We analyze a balanced panel of 1,395 observations from 279 non-financial Southeast Asian firms (2020–2024). Using OLS, lagged, and fixed effects models, we compare the impact of sustainability performance on stock resilience during the 2020–2022 and post-pandemic (2023–2024) periods. Findings: Sustainability performance (ESG scores) significantly enhanced stock resilience during the pandemic. However, this protective effect dissipated post-pandemic. Results confirm a statistically significant improvement in overall resilience following the crisis, as …

No. 109 1987 April

International Journal for Business Education

SIEC Historical Documents

A Blockbuster Failure: How An Outdated Business Model Destroyed A Giant

Chapter 11 Bankruptcy Case Studies

Note: Many of the .pdfs linked to in this project are corrupt and will not open correctly. However, the citations should be correct.

The rise of the Internet in the 1990s and 2000s rapidly created new markets. Companies like Apple seized on the ability to distribute music online for a lower price than independent record stores, or even large-scale ones like Tower Records could afford, driving record stores to near-extinction.[1] A similar fate has fallen upon the video rental stores. Giants Movie Gallery and Blockbuster, driven by physical rental stores, began struggling to compete with streaming and mailing platforms. …

Artificial Intelligence And The Entertainment Industry, Caroline Mccarthy

Honors Theses and Capstones

Artificial intelligence is a fast-growing technology that is quickly taking over many industries, such as the entertainment industry. Artificial intelligence has the capability to replicate voices, create fake videos and photos, called deepfakes, of just about anything, and can practically bring people back to life. This technology, as it stands now, is similar to the wild west because in the vast majority of places, it’s lawless. Artificial intelligence is growing so rapidly that lawmakers haven’t had a chance to keep up. This paper explains more of what AI does in everyday life, and how its abilities can impact the entertainment …

Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings

Finance Undergraduate Honors Theses

Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).

In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with what …

The Ethical Dilemmas Of The True Crime Genre, Jordan Smail

Marketing Undergraduate Honors Theses

Along with the recent mainstream popularity of true crime entertainment, the genre has been increasingly criticized for ethical violations. Interestingly, the centuries-long history of true crime and the moral debates around it has led to an abundance of literature on the subject with little to no consensus. The mere existence of true crime entertainment can even be considered controversial in some cases. For those who produce and market true crime content, a lack of common guidelines means receiving a wide range of feedback. This dichotomy of both backlash and praise being published about the same works reveals a gap in …

Deterrence Theory: Key Findings And Challenges, Alex Raskolnikov

Faculty Scholarship

This Chapter prepared for the Cambridge Handbook of Compliance reviews the key findings of the optimal deterrence theory and discusses the remaining challenges. Some of these challenges reflect current modeling choices and limitations. These include the treatment of the offender’s gains in the social welfare function; the design of the damages multiplier in a realistic, multi-period framework; the effects of different types of uncertainty on behavior; and the study of optional, imperfectly-enforced, threshold-based regimes – that is, regimes that reflect the most common real-world regulatory setting. Other challenges arise because several key regulatory features and enforcement outcomes are inconsistent with …