Business Law, Public Responsibility, and Ethics Commons^™

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 …

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 …

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 …

Examining Moral Susceptibility In Ai Vs. Human-Assisted Decision-Making, Seth James Fogle

Graduate Theses, Dissertations, and Problem Reports (ETD)

Artificial intelligence (AI) systems are increasingly integrated into decision-making contexts, yet their influence on ethical judgment remains unclear. This study examines whether advice from an AI advisor, compared to a human advisor, affects moral susceptibility in a consumer decision-making scenario. Using a 2 × 2 between-subjects experimental design (advisor type × price condition), this research tests whether personal agency, perceived objectivity, and diffusion of responsibility operate as psychological mechanisms underlying ethical decision-making.

Results indicate that advisor type did not significantly influence moral susceptibility, nor did it significantly affect the proposed mediators. Additionally, the price condition did not moderate these relationships. …

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 …

Overcoming The Challenges Faced By Leaders Of Purpose-Led Medium-Sized Businesses: The Role Of Corporate Communication And Its Interplay With Corporate Reputation And Organisational Identity, Taofeeq Ibn-Mohammed, Suranga Herath, Nicholas Swallow, Charlie Gower, Adriana P. Montes, Dawn Brooks, Andres P. Garcia, Angus Morrison-Saunders

Research outputs 2022 to 2026

Induced by worsening environmental conditions, pursuing purpose, not solely profit, now constitutes an ethical obligation for leaders of business organisations, towards future generations. Consequently, increasing numbers of businesses seek to become purpose-led (PLBs), but challenges exist. Despite the significant growth in PLB research since the turn of the millennium, attention has mainly focussed on multinational companies, although small- and medium-sized businesses (MSBs) hugely impact any economy. This research sets out to better understand the challenges faced by leaders of companies undergoing purpose-led MSB transitioning. Thematic analysis of the interview data from founders and leaders of B-Corp certified purpose-led MSBs revealed …

Determinants Of Digital Piracy: An Integrated Model, C. Christopher Lee, Peiyao Chen

Journal of International Technology and Information Management

Digital piracy is a form of copyright infringement, and challenges persist in addressing it effectively. Accordingly, understanding why people engage in digital piracy is crucial. Although prior studies have examined digital piracy from multiple perspectives, existing studies on the explanatory factors of digital piracy remain fragmented. To address this research gap, this study develops an integrated model that incorporates key theoretical perspectives, neutralization theory, social learning theory, and the theory of planned behavior (TPB), along with key determinants including gender, age, and the technology factor. Rather than conducting a meta-analysis of previous studies, this study adopts a survey-based approach to …

The Concrete Picket Fence: Reconnecting Interstate-Straddled Urban Communities, Brian J. Koluch

Pell Scholars and Senior Theses

Within the ongoing dialogue on substantive equity, the circumstances regarding enduring issues faced by black urban neighborhoods are called into question. Cities across the United States typically have major automotive arteries that tend to cut through or past said neighborhoods. Advocates argue that it is increasingly apparent that these systems of infrastructure especially in regard to these neighborhoods have been constructed in racist manners. Urban Interstates majorly contribute to equity disadvantages, as well as environmental hazards such as increased rates of asthma and respiratory disease. By mixing and matching various forms of equitable infrastructure, such as with cap parks, public …

Not On My Zoning Board: Achieving Mass Transit Development Despite Nimby Pushback, Brian J. Koluch

Pell Scholars and Senior Theses

Within the political discussion on local, state, and federal levels, all politicians seem to agree that U.S. Interstates are a crucial lifeline for many. Conjointly, city planners and scholars understand that we have a logistics issue in cities that can’t seem to handle highway congestion. When prompted with mass transit solutions, some community members protest them for altering the neighborhood in a presumably negative way, leading to the phrase; “Not in my back yard.” Thus, local governing bodies seem paralyzed to take the actions needed to move forward with these implementation strategies. Local governments, in order to circumvent the socially …

Hear Me Out: A Lesson In Civil Discourse, Cheryl Black

Funded Scholarship

This article describes an innovative and engaging lecture and class exercise designed to 

teach students how to think critically about issues from different perspectives and communicate effectively with those who disagree with them. The interactive lecture and class exercise introduce a civil discourse framework to encourage constructive dialogue. Developed for business law and ethics courses, the civil discourse framework enhances any curriculum that addresses controversial topics or different perspectives on complex issues. The lecture and class exercise offer a concrete, replicable model to teach civil discourse

Addressing Author Misconduct, Christopher J. Smiley

AADEJ - The Communicator

This feature article addresses the growing need for clear editorial policies on author misconduct, especially with the rise of Generative AI (GAI). Editors are vital gatekeepers who ensure the accuracy and transparency of dental literature, thereby protecting patient safety. The author distinguishes between unintentional misconduct, such as inadvertent plagiarism, and intentional misconduct, like data fabrication or deliberate non-disclosure of AI use. Remedial measures emphasize author education for honest mistakes, while severe violations require zero-tolerance actions such as formal retraction and institutional notification. Implementing these protocols is vital for maintaining reader trust and upholding professional integrity.

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.

Can Corporations Be Trusted? Voluntary Compliance And The Limits Of Non-Coercive Business Regulation, Yuval Feldman

American University Business Law Review

This Article extends the voluntary compliance framework developed in Can the Public Be Trusted? The Promise and Perils of Voluntary Compliance, to the corporate context. While recent scholarship has explored when states can rely on non-coercive regulatory approaches with individual citizens, comparatively little attention has been paid to whether these insights translate to business entities. This Article argues that corporations present both greater challenges and greater opportunities for voluntary compliance regimes. On one hand, the instrumental orientation of corporate decision-making, amplified by fiduciary duties and competitive pressures, may systematically undermine the intrinsic motivations that voluntary compliance frameworks depend upon. Drawing …