Business Law, Public Responsibility, and Ethics Commons^™

Corporate Governance In An Era Of Compliance, Sean J. Griffith

William & Mary Law Review

Compliance is the new corporate governance. The compliance function is the means by which firms adapt behavior to legal, regulatory, and social norms. Formerly, this might have been conceived as a typical governance matter to be handled at the discretion of the board of directors. Compliance, however, does not fit traditional models of corporate governance. It does not come from the board of directors, state corporate law, or federal securities law. Compliance amounts instead to an internal governance structure imposed upon the firm from the outside by enforcement agents. This insight has important implications, both practical and theoretical, for corporate …

The Ethnographic Method In Csr Research: The Role And Importance Of Methodological Fit, A. Erin Bass, Ivana Milosevec

Marketing and Management Faculty Publications

Corporate social responsibility (CSR) research has burgeoned in the past several decades. Despite significant advances, our review of the literature reveals a problematic gap: We know little about how culture, practices, and interactions shape CSR. On further investigation, we discover that limited research utilizes ethnography to understand CSR, which may provide some explanation for this gap. Thus, the purpose of this article is to illustrate the utility of ethnography for advancing business and society research via a multistage framework that demonstrates how three different types of ethnography may be applied to the exploration of CSR. We specifically focus on the …

Immersions In Global Equality And Social Justice: A Model Of Change, Kevin Guerrieri, Sandra Sgoutas-Emch

Engaging Pedagogies in Catholic Higher Education (EPiCHE)

In the work for global equality and social justice, how should “change” be understood? Who determines what must change or be changed? In the efforts to carry out social change, what is the academy’s relationship with the community, society at large, and the broader world? This article parts from these and other key questions and then proposes a model of change that can be used as a lens for examining any project, program, or organization with the aim of creating positive change that is meaningful, sustainable, and holistic. The article provides both an explanation of the underlying interdisciplinary theoretical framework …

Ncr Corp. Order On Plaintiff's Motion For Partial Summary Judgment, Alice D. Bonner

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

No abstract provided.

Geln W. Rollins Et Al Order On Plaintiffs' Motion To Compel, Melvin K. Westmoreland

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

No abstract provided.

The Effect Of The Sarbanes-Oxley Act Of 2002 On Earnings Quality, Emily B. Blair

Senior Honors Projects, 2010-2019

The purpose of this paper is to determine the impact of the Sarbanes-Oxley Act of 2002 on the earnings quality of public firms. I begin by discussing the history of the act and examining its provisions. I then explain the significance of earnings quality and how earnings quality can be measured. After gathering financial statement and earnings quality data, I used SAS to compare quality of earnings before and after 2002. From the results, I concluded that the Sarbanes-Oxley Act of 2002 did in fact significantly improve earnings quality.

Consumer Purchasing: When Does Corporate Social Responsibility Matter?, Abigail Blecker

Honors Projects in Marketing

Almost all companies engage in corporate social responsibility (CSR) programs, and often times consumers are unaware of this. As societal pressures on companies and organizations to be more responsible increases, so have the practices companies have undertaken. My research will examine the potential impact a company’s CSR information and practices have on a consumer’s purchasing intentions. It will answer the following two questions: Does CSR information have the ability to change a person’s purchase intentions in high and low involvement purchasing scenarios? Will a person’s individual level of social responsibility cause differences in purchase intentions among different purchasing scenarios? Exposure …

Corporate Responsibility In Peace Building, Conflict Prevention And Development: The Role Of The Mining Sector In Ghana, Abdul Karim Issifu

Journal of Interdisciplinary Conflict Science

This article seeks to explore the role of the mining sector in peace building, conflict prevention and community development in Ghana. After thoroughly reviewing secondary data, including articles, books, journals, newspapers, etc., via critical document review and qualitative research approaches the research found that, there is no legal document on CSR in Ghana, yet mining companies in a free will, have executed CSR programs laying down for peace, security and development in the country. More so, this article provides a theoretical support for the Integrative theory of CSR on the basis that, the socio-economic, political, cultural and environmental needs of …

The Arc And Architecture Of Private Enforcement Regimes In The United States And Europe: A View Across The Atlantic, Jason Rathod, Sandeep Veheesan

The University of New Hampshire Law Review

The United States and Europe have traditionally taken very different approaches to the regulation of harmful conduct. Previously, European nations relied almost entirely on the public enforcement of laws, whereas the United States relied on a mix of public and private actors. In the United States, private rights of action have played a central role deterring illegal conduct—and, in fact, provided greater deterrence than public enforcers in some areas of law. They have also allowed injured parties to obtain compensation. Despite their very different histories, the private enforcement systems in the United States and Europe are showing signs of convergence …

The Indulgence And Restraint Cultural Dimension: A Cross-Cultural Study Of Mongolia And The United States, Rentsenkhand Enkh-Amgalan

Undergraduate Honors Theses

This research focuses on one of the least studied cultural dimension, “indulgence versus restraint” (IVR) and how it affects consumer behavior, international marketing, and global business operations in the U.S. and Mongolia. This project is the first research on IVR in Mongolia since the country is rarely studied and there is no available data for this cultural dimension. Samples of undergraduate business students (as consumers) from both countries were studied through surveys. The findings support that Mongolians and Americans are different regarding the “indulgence” cultural dimension. This paper has a significant contribution to the cross-cultural literature regarding the indulgence cultural …

The Downside Of The Network Ties Between Ceo/Cfos And Auditors Through External Directorships: Evidence From Auditor Selection And Subsequent Audit Quality, Jaeyoon Yu, Byungjin Kwak, Myung Seok Park, Yoonseok Zang

Research Collection School Of Accountancy

This study examines whether the professional ties of Chief Executive Officers/Chief Financial Officers (CEO/CFOs) to auditors through external directorships affect auditor selection and subsequent audit quality. Professional ties to auditors arise when the CEO/CFO of a firm (referred to as the home firm) serves as an outside director of another firm that hires an auditor (a connected auditor). Using a sample of firms with auditor switches over the period 2003-2012, we find that home firms are more likely to appoint connected auditors. Furthermore, utilizing a difference-in-differences approach, we find that home firms appointing connected auditors experience a significant decline in …

College Of Business Dean's Advisory Council On Diversity & Inclusion, Marjorie Williams

Honors Projects

Dean’s Advisory Council on Diversity and Inclusion (DACODI) is compromised of students, faculty, and staff who work together to ensure that the College of Business Administration (CBA) at Bowling Green State University (BGSU) is using best practices for a culture of diversity and inclusion. DACODI creates and evaluates the CBA’s strategic goals and missions related to diversity and inclusion to achieve the best possible business outcomes for students, faculty, staff, and alumni of the CBA.

DACODI was inspired by research done by Catalyst on the better business outcomes produced by gender diverse businesses. To leverage the gender, ethnic, and age …

Bridge Or Buffer: Two Ideas Of Effective Corporate Governance And Public Engagement, Soojin Kim, Jeong-Nam Kim

Research Collection Lee Kong Chian School Of Business

This study identifies organizational factors that influence corporate governance and formulation of public relations strategies for public engagement. This study explores intertwined relationships between public relations strategies and organizational factors. A total of 22 qualitative interviews were conducted with a diverse pool of communication consultants. Results show that the two public relations strategies, bridging and buffering, are frequently observed and linked with key factors such as size, organizational culture, environment specificity, and strategic orientation. Implications for future public relations and corporate governance research are discussed.

Corporate Social Responsibility: Implications For Businesses Operating In The United States And The European Union, Kaitlyn Sapp

Honors Scholar Theses

The expectations of what businesses should be responsible for has changed more and more as the consumer consciousness has evolved. For many businesses, especially those in the United States, change in their approach to corporate social responsibility (CSR) is necessary in order to satisfy customers and stay competitive. This paper will discuss and compare the history and current practice of CSR between the United States and the European Union. I find that since the European Union has a history of holding companies to higher CSR standards, European-based companies have an advantage in various consumer markets with growing consciousness. Meanwhile, companies …

“Oversight Of The False Claims Act” Testimony By Professor Larry D. Thompson Before The U.S. House Of Representatives Judiciary Subcommittee On The Constitution And Civil Justice, Larry D. Thompson

Presentations and Speeches

Sibley Professor in Corporate and Business Law Larry D. Thompson testifies in a U.S. House of Representatives Judiciary Subcommittee on the Constitution and Civil Justice hearing on “Oversight of the False Claims Act.” The purpose of the hearing was to examine the act’s success and seek ways “to prevent, detect and eliminate false claims costing taxpayer dollars, while ensuring fair and just results.”

Dong Feng Fang Et Al Order On Cross Motions For Summary Judgment, Melvin K. Westmoreland

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

No abstract provided.

Souza Order On Motions For Summary Judgment, Elizabeth E. Long

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

No abstract provided.

Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith

Honors College Theses

Most business organizations have implemented Accounting Information Systems to improve efficiency and to help optimize use of company resources. The evolution of Information Technology within financial and accounting processes has brought new ethical issues, forms of fraudulent behavior, and mechanisms to prevent compromising confidential, sensitive, and personal information. This investigation focuses on the evolution of Accounting Information Systems and their controls for limiting fraud and misconduct in financial and accounting processes.

Collentine Order On Defendant's Motion To Dismiss, Or In The Alternative For Judgment On The Pleadings On, The Appealing Plaintiffs' Claims, John J. Goger

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

No abstract provided.

Collentine Order On Plaintiffs' Motion To Compel, John J. Goger

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

No abstract provided.