Business Law, Public Responsibility, and Ethics Commons^™

What Are The Factors Affecting The Financial Sustainability Of Social Enterprises In Egypt?, Mina Atta Ghaly

Theses and Dissertations

This thesis investigates what factors affect the financial sustainability of social enterprises (SEs) in Egypt, situating them within a constrained MSME, legal and sectoral context marked by informality, weak innovation and recurrent shocks. Drawing on global and Egyptian literature, it identifies ten candidate factors—business model, financial management, founders’ skills and mindset, revenue structure, sector and mission, legal framework and innovative finance, capacity building, investment mechanisms and “the right investor”, adaptability to shocks, and ecosystem conditions—and integrates them into an extended Social Enterprise Model Canvas. Using a qualitative, exploratory design with semi‑structured interviews of social enterprise founders, incubators/accelerators, investors and experts, …

Humanity Is Evolving Its Consciousness: The Role Of Archetypal Energies As Guides During An Unfolding Weeding Out And Alignment Process, Carroy U. Ferguson

Psychology Faculty Publication Series

Humanity is evolving its consciousness at individual and collective levels.  Given these seemingly tumultuous times, as of this writing (January 2026), to make such a statement may sound like a strange thing to say.  However, I suggest that if you are alive today and if you are reading these words, these are the very times for which you were born—to assist Humanity as it evolves its consciousness with your unique gifts, whatever they may be.  That is, this period of our individual and collective human being-ness may be characterized as an unfolding period of weeding out and alignment with the …

Top Documenting Mistakes To Avoid: Reduce Your Risk Of A Malpractice Case, Jeff Spindler Mda Ifg, Lynda Farnen Jd

The Journal of the Michigan Dental Association

This month’s cover story addresses the critical importance of accurate patient records in reducing the risk of malpractice suits and Board of Dentistry discipline. It identifies common documenting errors, such as charting only abnormal findings, failing to identify the specific treatment provider, and omitting treatment discussions or drug administration details. The authors emphasize that documentation is a team-wide responsibility and offer guidance on correcting errors and adhering to record retention requirements.

Oer Review For Business & Society – Ai Generated Oer Supplements And Open Pedagogy Assignment: Undergraduate Perspectives On Responsible Business, Cynthia E. Clark Ph.D

Open Educational Resources Publications

This review examines the integration of open educational resources and open pedagogy in Business & Society (MG 313), where students engaged in both AI‑supported research and authorship to create the open textbook Undergraduate Perspectives on Responsible Business. The project combined open access materials, AI‑generated readable adaptations of scholarly articles, and a redesigned Position Paper assignment that invited students to contribute their work to a public Pressbooks publication. These activities strengthened student engagement, improved comprehension of responsible business perspectives, and expanded access to course materials. The iterative use of OER, alongside guest instruction and library support, fostered deeper student ownership …

The Power Of Choice: Transformative Moments In The Lives Of Biblical Heroes, Hershey H. Friedman, Linda Weiser Friedman

The Journal of Values-Based Leadership

This paper examines pivotal moments in the lives of key biblical figures and explores how these choices shaped both personal destinies and spiritual legacies. Biblical narratives depicting the lives of Adam, Noah, Joseph, Judah, Moses, Ruth, Boaz, David, Solomon, Zerubbabel, Esther, Mordechai, and Samson illustrate that these transcendent moments involve significant moral choices. We see that even revered figures can experience moral failings, and that some individuals can achieve greatness through singular acts of moral courage. These momentous decisions – whether acts of bravery, failures of judgment, vengeance versus reconciliation, worldly power versus spiritual calling, or moments of redemption—reveal profound …

Change Management With Ethical Leadership, Sophia Rudisill Holmes

The Journal of Values-Based Leadership

Ethical leadership ensures organizational environments are created and nurtured to support complex dilemmas that surface during change management. Leaders and followers in particular can navigate change management with intentional advance planning guided by the motives of their heart. The motives of a leader’s heart is observed by the ethical practices of their core values. Morally leaders and followers core values inform their ethical behaviors. Furthermore, Christian leaders have access to biblical scripture which provides a roadmap for leaders and followers in the mastery of adapting and not resisting during change management. Biblical scriptures also provide examples of practices that solve …

Effects Of Ai Transparency On Perceived Fairness In Ai-Driven Selection Tools: The Mediating Roles Of Ai Literacy And Attitudes Towards Ai, Tony Mellek

Industrial-Organizational Psychology Dissertations

Artificial intelligence is becoming an increasingly prominent feature of modern hiring, creating opportunities to enhance efficiency and consistency in selection. This study examined how AI transparency, AI literacy, and attitudes toward AI shape applicants’ perceptions of fairness when engaging with AI-scored pre-hire assessments. A sample of 290 U.S. adults were randomly assigned to either a high- or low-transparency hiring scenario and then completed measures of AI literacy, attitudes toward AI, and procedural fairness. Results indicated that both AI literacy and attitudes toward AI were strong and significant predictors of perceived procedural fairness, suggesting that applicants who feel knowledgeable about AI …

Do Major Customers Affect Firms' Environmental, Social And Governance Activities?, Feng Dong, John A. Doukas, Stephanie Walton, Rongyao Gloria Zhang, Yiyang Zhang

Finance Faculty Publications

We examine the role of major customers in shaping firms' environmental, social and governance (ESG) practices. We find that firms with major customer relationships undertake fewer ESG activities compared to those without such ties. The association is attenuated when institutional ownership is high, firms are less diversified, customers exhibit greater bankruptcy risk and lower switching costs and during periods of elevated equity market sentiment. Taken together, our findings highlight that reliance on a concentrated customer base can weaken firms’ incentives to engage in ESG practices, with important implications for supply chain sustainability.

Unshackling The Coffee Supply Chain: An “Ethics Project” For Catholic Colleges And Universities, Bernard Prusak, Kimberly Lamberty

2026 Faculty Bibliography

Against the background of a growing and increasingly sophisticated body of theological literature on economic ethics, this article proposes a project to change for the better, morally, how coffee is supplied on the campuses of Catholic colleges and universities. We argue that this project is squarely in service of a Catholic college or university’s core educational goal of humane development of its students. The article then proceeds in three steps. First, we explain how the coffee supply chain works and how it is entangled in what Pope Francis called “the economy that kills.” Second, we discuss obstacles to our proposed …

Environmental, Social And Governance (Esg) Drivers Of Sustainability Transitions In Sub-Saharan Africa: Why One Size Does Not Fit All, Emmanuel Kwaku Manu, Bismark Asante, Gabriel Eweje

Research outputs 2022 to 2026

Despite growing emphasis on sustainability transitions in developing economies, evidence remains limited on how environmental, social and governance (ESG) conditions shape sustainability outcomes in sub-Saharan Africa (SSA). This study examines the environmental, social and governance drivers of sustainability transition performance across 39 SSA countries over the period 2000–2023. A composite sustainability transition performance index (STPI), constructed from renewable energy consumption and reverse-coded energy intensity indicators, is used to capture transition performance. A multi-method panel framework is employed to examine direct, conditional, nonlinear and dynamic relationships. The findings show that environmental pressures, particularly carbon intensity and energy use, consistently weaken sustainability …

Corporate Social Responsibility In Iranian Knowledge-Based Companies: Exploring Barriers And Solutions, Mansoureh Mahdizadeh, Mehran Nejati

Research outputs 2022 to 2026

Purpose: This study aims to understand the barriers to corporate social responsibility (CSR) in Iranian knowledge-based companies and explore possible solutions to address them. Design/methodology/approach: This study used a qualitative research design, comprising semistructured in-depth interviews with key informants. Findings: Study findings show that the most important barriers to CSR in Iranian knowledge-based companies include insufficient financial resources, lack of competition between companies, lack of CSR importance, lack of people’s shareholding of most companies, lack of structure, lack of awareness, knowledge and information on CSR, lack of institutionalization of CSR concept in organizational culture, lack of management commitment, lack of …

Freedom Of Expression Protection And Corporate Concealment Of Bad News: Evidence From State Anti-Slapp Laws, Jimmy Lee, Shaphan Ng, Il Sun Yoo, Liandong Zhang

Research Collection School Of Accountancy

The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies. Using the staggered enactment of anti strategic lawsuit against public participation (anti-SLAPP) laws across U.S. states as a shock that strengthens free speech protection, we show that stronger protection is associated with less concealment of bad news. This is evidenced by a lower likelihood of stock price crashes, a decreased probability of accounting fraud, and an increased frequency of firm-initiated negative press releases. These results are …

Does Auditor Quality Enhance Csr Disclosure?, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo, Yanping Xu

Research Collection School Of Accountancy

We investigate the relation between auditor quality and client firms’ corporate social responsibility (CSR) disclosure. Using an international sample of firms from 36 countries over the period 2009–2018 and a measure of the extent of CSR disclosure from Bloomberg, we find strong evidence that client firms with higher quality auditors provide more CSR disclosure. In cross-sectional analyses, we show that the relation between auditor quality and CSR disclosure is accentuated when the information environment is poorer and when the financial reporting environment and the legal institutions are weaker. Lastly, we document that firms with higher quality auditors also exhibit better …

Corporate Disclosure Meets Natural Language Processing: Topic Modeling, Disclosure Strategy, And Audit Implications, Wanxin Yu

2026

Corporate disclosures serve as a critical channel for firms to communicate their financial performance, strategic initiatives, and firm-specific risks. In recent years, rapid advances in natural language processing (NLP) have provided powerful new tools for extracting insights from the growing volume and complexity of corporate disclosures. This dissertation consists of three studies that explore how advanced textual analysis can reveal deeper insights into corporate disclosures, managerial behavior, and auditor practices.

The first paper (co-authored) develops a topic-based approach to measuring the substantive content of risk factor disclosures. Using an embedding-based topic modeling framework, we identify 30 interpretable risk topics and …

Prosocial Ceos And Accounting Manipulation, Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh

Research Collection School Of Accountancy

This paper examines the association between chief executive officers’ (CEOs’) prosocial tendency and their firms’ likelihood of accounting manipulation. We measure CEOs’ prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non-reliance restatements and SEC or DOJ enforcement actions. The effect is more pronounced when CEOs are involved with charities that directly aim to improve the welfare of others and when they face stronger incentives to misreport. These results continue to hold in analyses of changes in CEOs’ prosocial tendency around turnover events. …

Tuning Human And “Artificial” Intelligence: A Sentic Theory Of Resonance And Communication, Michael J. Miller, Chatgpt (Ai~Nesbo+)

Psychology

This paper introduces a new model of intelligence as resonant communication, co-developed by a human researcher and a generative AI system. Drawing from emotion science, communication theory, and studies of AI–human interaction, we argue that intelligence is not merely a function of problem-solving or pattern recognition. Instead, it emerges through dynamic resonance—an attunement process rooted in shared rhythms, emotional calibration, and symbolic co-creation. At the core of this model is the Resonance Octave (8va), a framework of eight foundational emotions conceptualized not as static categories but as waveform phenomena that shape meaning, memory, and predictive cognition.

These emotional waveforms are …

Fiscal Illusion And Property Tax Porportionality, Cathy Lynn Johnson

Dissertations of Practice

Tax Increment Financing (TIF) has become a widely utilized economic development tool, allowing municipalities to capture future increases in property tax revenue within designated redevelopment areas.

The study’s purpose was to examine how TIF districts in Illinois affect the proportional distribution of property tax burdens and the allocation of property tax revenues to public school districts. Guided by Resource Allocation Theory, Public Choice Theory, and Fiscal Illusion, the study investigated how the exclusion of incremental EAV alters tax rate calculations and redistributes tax responsibility among taxpayers both within and outside of TIF boundaries. A quantitative analytical framework was developed and …

Carbon Emissions And Greenwashing: Do High Esg Scores Reflect Real Decarbonization?, Alison Steenerson

All Master's Theses

This study examines the relationship between environmental scores, environmental performance, disclosure quality, and firm characteristics using a sample of publicly traded firms observed in 2020 and 2021. A two-stage regression framework was used to separate environmental scores into components explained by observable environmental performance, firm characteristics, disclosure practices, and environmental commitments. Results indicate that emissions intensity has a statistically significant but economically small relationship with environmental scores. In contrast, disclosure quality measures exhibited strong positive associations with environmental scores. Firms reporting emissions, participating in CDP, disclosing emissions targets, and adopting science-based targets received higher environmental scores independent of environmental performance. …

From Privacy To Profit: The Evolution Of Name, Image, And Likeness Rights And The Revolution In College Athletics Toward Collegiate Capitalism, Donald M. Remy

Dickinson Law Review (2017-Present)

The story of Name, Image, and Likeness (NIL) rights in American law is one of adaptation, transformation, and ultimately, revolution. What began as a modest recognition of personal dignity in the late 19th century has evolved into a multibillion-dollar framework that has fundamentally altered the landscape of college athletics. The journey from Samuel Warren and Louis Brandeis’s seminal articulation of the “right to be let alone” to the June 2025 approval of the House v. NCAA¹ settlement represents not merely a doctrinal evolution but a profound shift in how American society conceptualizes the relationship between identity, commerce, and fair …

Reassessing Argentina’S 2018 Crisis: Fiscal Imbalances, External Constraints, And Imf Policy, Michael Garcia

Honors Theses

This thesis will evaluate the causes of Argentina’s 2018 financial crisis, examining how it should be evaluated through the lens of fiscal imbalance or by external constraints. The dominant interpretation is shown in the International Monetary Fund’s (IMF) 2018 Standby Agreement. It attributed the crisis to excessive fiscal deficits, inflation, and weak monetary discipline. This perspective is supported by the Polak model. The model itself connects domestic credit expansion to balance of payment imbalances. It views external crises resulting from internal policy excess.

This paper offers an alternative interpretation of a post-Keynesian that emphasizes external vulnerability, foreign currency debt, and …