Business Law, Public Responsibility, and Ethics Commons^™

Where The Rainbow Ends: The Hidden Humanitarian Crisis For Members Of The Lgbtqia+ Community In International Business, John R. Krendel

Senior Honors Projects, 2020-current

Before pursuing an international career, members of the LGBTQIA+ community must be aware of the hardship that may be exacerbated by living and working abroad. This study addresses the trends in laws, including employment and anti-discrimination laws, that provide and restrict certain rights of members of the LGBTQIA+ community in eight countries. These nations, both progressive and discriminatory, include the United States, England, Switzerland, Germany, Taiwan, China, the Philippines and Kazakhstan. Eight LGBTQIA+ business professionals spoke on their experiences living and working in each of these countries and provided advice to members of the community wishing to pursue an international …

Beauty And The Beast: Plastic Pollution In The Personal Care And Cosmetics Industry, Olivia Frantzeskos

Student Theses 2015-Present

This paper explores the history of plastic in the beauty and cosmetics industry, and how this toxic material is irreparably harming our ecosystems resulting from nonrecyclable packaging and a lack of microplastic management. Properly managing harmful plastics found in personal care and cosmetics products (PCCPs) is essential for minimizing toxic wastewater in raw sewage, landfills, and the ocean, as discussed in reports such as “Plastics in Cosmetics” by the UNEP. Furthermore, this paper presents an argument for why the personal care and cosmetics industry should be included in the Toxic Substances Control Act (TSCA), which gives the EPA authority to …

Case Studies: A Study Of Accounting Practices And Concepts, Anna Brock

Honors Theses

This accounting thesis includes multiple case studies on the topics of accounting principles, uses, and concepts. Throughout two semesters, research and contemplation have been conducted on various topics relating to accountancy. Case studies were conducted using different methods. Some were completed within a group, and the others were completed on their own. The methods were to reflect and enhance group work and conversation, as the accounting profession is a very social career.

The topics range from ethical decisions to a multiple-week case study performed with peers. The case study took place in the second semester, and I worked on a …

Antitrust Philosophy And Its Impact On Rural Industry, Logan Gary Johnson

Honors Thesis

The United States is a nation steeped in values, and tradition. One of these values has always been the preservation of competition in the pursuit of liberty. The philosophical backing of America’s founding can be traced back to a handful of European thinkers, most notably John Locke. The connection between Locke, America’s founding, and continued struggles with antitrust enforcement are worthy of exploration. Though likely unintentional, rural communities have been left to deal with the impacts of weak antitrust enforcement in a number of key sectors. Chief of which is Agriculture. Consolidation is the new norm, with each stage of …

A Study Of Financial Accounting And Ethics Through Analysis Of Case Studies, Noah Nix

Honors Theses

As part of the Patterson School of Accountancy’s agreement with the Sally McDonnell Barksdale Honors College, this thesis was completed through the alternative thesis program. As part of that program, students take ACCY 420, a class that meets for 2.5 hours every Wednesday night. During this class, we either meet speakers from various accounting firms, noted in the “Speaker Summaries”, or work on cases assigned to us. The cases range in size and scope. For example, in the first case, we were asked to compare the two cities we wanted to live in full time. In other cases, we were …

Honors Practicum, Niland Fortenberry

Honors Theses

This work was conducted over the course of my junior year of college. I was a part of Dr. Victoria Dickinson’s accounting practicum course. Over the first semester of thiscourse, we spent each week writing papers pertaining to various topics, including potential cities where we were interested in interning, relevant news topics, and relevant accounting matters, to name a few. We spent time researching and increasing our knowledge about different subject matters. We also gained greater expertise in Excel, as we completed a mastery course one week during the class. During the second semester, we spent much of our time …

Business And/Or Ethics? A Framework For Resolving Multicriteria Decision Dilemmas, E. Susanna Cahn

Communications of the IIMA

Corporate leadership is often in the unenviable position of balancing ethical choices and profit. Business decisions consider alternatives and make choices to further strategic business goals. Measures of business success are likely to be financial, including profit, revenue, sales, market share, cost of production, quality of products, innovative product development. Ethical decisions are choices among right and wrong outcomes or processes. Assessment of ethical choices may or may not be easily quantified, including consideration of positive and negative consequences, moral principles, and fair process. Inevitably, then, the inherent nature of business-ethics decisions will involve multiple decision criteria, including both business …

Why Should Christians Care About Bitcoin?, Jesse L. Veenstra

Faculty Work Comprehensive List

"Given the strong stances and opinions on Bitcoin and the religious language often attached to it, it’s clear we should continue to analyze Bitcoin from a particularly Christian perspective."

Posting about ­­­­­­­­handling cryptocurrencies responsibly from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.

https://inallthings.org/why-should-christians-care-about-bitcoin/

Case Studies In Accountancy, Michael Keene

Honors Theses

Case Studies in Accountancy is a compilation of case studies completed in fulfillment of ACCY 420. My cases are titled as followed: A Tale of Two Cities, Financial Statements, Presidential Debate, Tax Cuts and Job Act and Taxodus, Professional Interview, Financial Crisis, Case Competition Amazon Overview, Case Competition Amazon Audit Analyst, Case Competition Amazon Tax Advisor, Case Competition Amazon Advisory Consultant and Case Competition Amazon’s Equity Position. These cases covered a variety of topics in the world of accountancy as well as touching on our personal lives. In the first semester of the course, cases were typically individual before moving …

Accounting Case Studies, Jack Mcinnis

Honors Theses

Accounting Case Studies is a compilation of independent case studies performed during the Honors Accounting 420 class. The case studies consisted of multiple performed individually, and a case competition with an assigned group. The case studies I performed individually consist of an assessment between the two cities I was interested in beginning my career in, a case study about the presidential debate in 2020, an evaluation of the optimal corporate tax, a mentorship interview, and an analysis of the 2008 housing crisis in the United States. My group for the case study included my fellow classmates; Francena Sekul, Caitlyn Henry, …

The Influence Of Regulatory Oversight On Environmental, Social, And Governance Ratings, John F. Torpey

Engaged Management ReView

Firm performance in the specific areas of environmental stewardship, social responsibility, and corporate governance (ESG) has become an important criterion that investors use in determining a firm’s value. This empirical investigation, based on stakeholder theory examines the relationship between regulatory oversight and third-party ESG ratings. Our research methodology involved quantitative, observational, and retrospective analyses. The study population consisted of 471 firms from two heavily regulated industry sectors—the utility and financial sectors—and from two less regulated sectors—the information technology and consumer discretionary sectors. We compiled the ESG ratings for the firms from two independent rating services. The quantitative evaluation included multiple …

Don't Forget The "G" In Esg: The Sec And Corporate Governance Disclosure, Jennifer O'Hare

Faculty Publications

For years, many shareholders—both institutional and individual investors—have pressured the Securities and Exchange Commission (“SEC”) to require public companies to disclose more information about the environmental, social, and governance (“ESG”) risks facing the company. However, the SEC has generally refused calls to require public corporations to disclose, for example, how they are addressing climate change or workforce diversity challenges. With a new president in the White House and a new administration at the SEC, the SEC will soon propose new ESG disclosure rules, requiring more information about the “E” and the “S” in ESG. But the SEC has forgotten the …

Sustainability In Construction Practices As Emphasis On Environmental Investing In Esg Model Grows, Maddie Heal

Management Undergraduate Honors Theses

The purpose of this research is to emphasize the importance of growing investment on environmental initiatives in business ESG models in regard to sustainable practices in construction. The ESG acronym is known as the environmental, social, and governance efforts that businesses strive to incorporate in their models to increase the responsibility of operations.

Investors continue to seek out responsible businesses when choosing which ventures to pursue. The analysis of the current construction crisis, current investments in the right direction of Eco-friendly design regarding construction, and the threats and benefits incentivizing those investments elucidates the need to emphasize socially responsible investment …

The Determinants Of Banking Regulation In The Mena Region, Hanene Ksiaa Dr, Mohamed Imen Gallali Professor

The Journal of Entrepreneurial Finance

Theoretical foundations in banks' response to capital settlement suggest that the systems proposed by Basel are not sound. It is conceivable that regulators will consider alternative approaches to enhance the safety and soundness of the banking system. The regulation includes several decrees and ratios; the areas of interest encompassing the areas are subject to principal component analysis (PCA).The paper aims to present a regulatory framework based on balance sheet ratios, such as Capital requirements (equity ratio; Tier 1 ratio; Total Equity/Net Loans; Total Equity/Deposits); for liquidity needs (liquidity/deposits; liquidity/total assets; liquidity/deposits and loans, and net loans/total assets); for leverage requirements …

Downsizing The Silver Screen: An Analysis Of Covid-19'S Impact On The American Filmmaking Industry, Andrew Paxson

Information Systems Undergraduate Honors Theses

The following case analysis details the impact of the COVID-19 pandemic on the American entertainment industry, with particular commentary given to ethical considerations amongst the changing landscape of consumer behavior. While the entertainment sector suffered at great lengths due to prolonged closures, multimedia firms such as Warner Bros. and Disney elected to modify their service methods, delivering continued programming at the expense of business partners and creatives. Through legally ambiguous and precedent setting business decisions, cinema chains were neglected and employed talent disenfranchised, thereby setting a trend in the industry that seeks to both eliminate communal theater experiences and reinterpret …

Altering Overdraft Fee Policies To Promote Consumer Financial Health, Nadia Barbarawi

Finance Undergraduate Honors Theses

The objective of this study is to describe the traditional overdraft practices, explain the reaction of the banking industry from the pressure coming from consumers, regulators, and innovative companies to reduce or eliminate overdraft fees to promote consumer financial health.

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 …

Impact Of The Quality Of Esg Reporting On Profitability Of Trucking And Oil Companies, Diane Meng

Honors Scholar Theses

A growing number of companies have been providing disclosures regarding ESG issues and goals in their financial reports. Studies have investigated the association between the quality of ESG reporting and the financial performance of various companies, which showed various results. However, the association between the two factors remains unclear. In this study, I examine the relationship between the quality of ESG reporting and the profitability of companies in the trucking and oil industries from 2011 to 2020. I predict that greater quality of ESG reporting results in higher profitability of companies in both industries. Overall, the results of this study …

Recipe For Good: Analyzing The Authenticity Of Csr Commitments Among The Leadership Of A Parent Company To Global Restaurant Brands., Lauren E. Reuss

College of Arts & Sciences Senior Theses

Corporate Social Responsibility (CSR) is a form of private self-regulation conducted by businesses; CSR aims to contribute to societal goals of philanthropy, activism, and ethics by improving society, policy, and or the environment. Corporate social responsibility is becoming a greater aspect of modern business, but as it becomes part of the modern discourse, it is right to question whether its efforts are authentic to those driving these initiatives? This case study seeks to understand how the leadership within the parent company of a global foods brand depicts authenticity and communicates its social and environmental efforts to stakeholders. Building on existing …

Corporate America Gives Back: Exploring The Best Practices And Implemented Programs That Help Combat Food Insecurity In America, Emily Uvaney

Marketing Undergraduate Honors Theses

As businesses of all types become more self-aware and responsive to consumers’ interests, they are quickly adapting their business models to include pillars of philanthropy. Philanthropic qualities are especially important in regards to the CPG industry (consumer packaged goods) since they often produce food products. Many consumers and analysts believe that CPGs have a moral obligation to cater to people with various types of dietary needs, restrictions, and preferences while also helping customers meet their nutritional minimums. Companies can aid consumers in a plethora of ways. Beneficial programs can include initiatives like fundraising, food drives, internal employee assistance programs, and …