Digital Commons Network^™

The Effect Of Moral Potency On Employee Fraud Motive In Organizations, John Kopalchick Iii

PhD in Organizational Leadership

This study examined the drivers of employee fraud behavior. The theory of planned behavior served as the foundation for understanding how moral potency related to employee fraud motive. A sample of 102 auditors and audit-related professionals completed a survey on fraudsters’ behavioral traits. Using quantitative, nonexperimental methods, this study employed correlational and predictive statistical tests to examine the relationship between moral potency and employee fraud motive. Results showed no significant relationship between moral potency and employee fraud motive. The study filled a gap by applying quantitative methods, specifically the employee fraud motive scale, to understand employee fraud behavior in a …

A Systematic Review Of Corporate Ethics Program Training Strategies To Improve Ethical Workplace Cultures, Robin Raye Altice

Educational Leadership & Workforce Development Theses & Dissertations

The demand for corporations to practice more ethically responsible conduct and decision making is growing with every news report of another corporate scandal, lawsuit, fine, or high-visibility C-suite firing. To develop an ethical workplace culture, organizations should implement a comprehensive ethics program that fosters and encourages ethical decision making, especially among current and future leaders. However, there is little research and few guidelines for how ethics program administrators should design corporate ethics training to effectively practice and master the skill of ethical decision-making in efforts to continually grow a more ethical work environment. This study aims to identify corporate ethics …

The Discipline Of Rudy Giuliani And The Real Fraud Of The 2020 Election, George M. Cohen

Catholic University Law Review

In Matter of Giuliani, the New York Appellate Division held that Rudy Giuliani’s knowingly false statements of fact during the period after the 2020 presidential election violated the Rules of Professional Conduct and warranted interim suspension of his license. This paper argues that the court reached the right result but did not use the best rule and the best rationale. Instead of focusing on Giuliani’s conduct as a series of false statements in support of a “narrative,” the better approach would have been to call it what it was: fraud. Although the fraud was not “transactional,” fraud, Giuliani’s false …

E-Ethics, 2000 February, Advocate Aurora Health

Historical Documents - Combined

The Park Ridge Center, Chicago, IL: Issue of "e-Ethics", a publication from The Park Ridge Center for the Study of Health, Faith and Ethics, associated with Lutheran General Hospital. This issue has a case study on the use of placebos in a clinical setting, and a case study on "upcoding" and other financial fraud. Also included is a calendar of upcoming events.

Exploring The Nexus Of Cybercrime, Money Laundering, Ethics And Deterrence In The Age Of Smart Machines, Leila Halawi, Robert Bacon

Publications

As societies transitioned from the industrial era to the post-knowledge age, marked by the widespread adoption of artificial intelligence (AI), the volume and accessibility of information experienced unprecedented growth. This transformation led to the ‘AI Age,’ where smart machines became paramount. Simultaneously, it marked an era of innovation and automation, promising greater efficiency and presenting novel challenges. In this dynamic landscape, cybercrime found fertile ground to evolve and adapt. It expanded its scope from early computer intrusions to many activities, from data breaches and ransomware attacks to identity theft and financial fraud. Money laundering, too, evolved in tandem, capitalizing on …

Place-Based Versus Practice-Based Norms For American Lawyers: "It's The End Of The World As We Know It (And I Feel Fine)", James E. Moliterno

South Carolina Law Review

No abstract provided.

Artificial Intelligence-Altered Videos (Deepfakes), Image-Based Sexual Abuse, And Data Privacy Concerns, Chidera Okolie

Journal of International Women's Studies

Artificial Intelligence (AI) is a phenomenon that has become embedded in human life, and this symbiotic relationship between technology and humanity is here to stay. One such use of AI is deepfakes. The use of AI for deepfakes is arguably one of the most controversial topics because it raises ethical issues. Deepfakes are images or recordings that have been convincingly altered and manipulated to misrepresent someone as doing or saying something that they did not actually do or say. These manipulations thrive in the political arena and recently in the pornography industry, in which women’s faces are masked onto other …

Carrie Menkel-Meadow: Dispute Resolution In A Feminist Voice, Andrea K. Schneider

Articles

The presence of women in the law has changed the law’s substance, practice, and process. Carrie Menkel-Meadow, whose scholarship centers on this theme, is one such revolutionary woman.

Professor Menkel-Meadow, who I am proud to call my colleague, co-author, and friend (hereinafter referred to as Carrie), began her career in 1977 with a series of simple questions that sparked a breathtaking body of work. Carrie probed the depth of male domination in the realm of law and wondered what changes female representation might engender. In particular, she focused her inquiry on the value orientation each respective gender might bring to …

Strategies To Prevent Occupational Fraud In The Financial Sector, Cecile Alicia N. Mccormack

Walden Dissertations and Doctoral Studies

Financial business leaders who experience significant occupational fraud lose substantial profits. With a greater understanding of the antifraud strategies needed to protect profit margins, leaders may be able to improve the long-term sustainability of their firms. Grounded in the fraud diamond theory, the purpose of this qualitative single-case study was to explore strategies financial business managers use to prevent occupational fraud in Kingston, Jamaica. Data were collected from semistructured interviews and documents such as annual reports, training and development manuals, policy and procedure manuals, and financial performance reports. The participants were four managers who worked in a Kingston-based financial organization …

Corporate Ethical Training: An Answer To White-Collar Crimes, Richard Pitre, Claudius Claiborne

The Journal of Values-Based Leadership

The modern business corporation is a culturally significant component of American Society. It is facing a cultural invasion of the highest order. The categorical imperative, an unconditional principle that rational individuals must follow despite natural desires or inclinations to do otherwise, is today being called into question. This is most likely the result of grounding moral values upon information that is transient and unstable rather than upon established data. The social contract, which governs the formation and maintenance of individual morals, is a requirement in organizations that demands collective agency – employees acting together to set forth moral rules of …

Accounting Education In Greece During The Gfc (2009-2016), Dimitrios V. Siskos

Publications

The structure of accounting education in Greece, and in the world, is facing nowadays many significant challenges since the global financial crisis has left behind many critical educational burdens. At the same time, there is an increase in accounting omissions and malpractices of ethics both in the public and in the private sector of Greece. These undoubtedly contributed to massive unemployment, high poverty rate, crime and other social ills experienced in the country. This motivated the study on restructuring accounting education by devising a new educational framework that can be applied to Greek universities and colleges with the purpose of …

Problems And Possibilities Of Private Equity And Environmental Sustainability, Katherine N. Elliot

Student Theses 2015-Present

This paper addresses the relationship between the American private equity industry and environmental sustainability. The connection between large financial industries and the environment is one that is often viewed negatively, especially in terms of private equity. As an industry that measures success with exponential economic growth and gaining the largest financial returns, environmental impacts are often sidelined. This paper explores the potential private equity has to incorporate environmental sustainability into the core of its business. Chapter 1 lays out the fundamentals of how the Private Equity industry operates. It also establishes what has caused firms to begin to adopt sustainability. …

Causation And "Legal Certainty" In Legal Malpractice Law, Vincent R. Johnson

St. Mary's Journal on Legal Malpractice & Ethics

A line of California cases holds that causation of damages in legal malpractice actions must be proven with “legal certainty.” This Article argues that judicial references to legal certainty are ambiguous and threaten to undermine the fairness of legal malpractice litigation as a means for resolving lawyer-client disputes. Courts should eschew the language of legal certainty and plainly state that damages are recoverable if a legal malpractice plaintiff proves, by a preponderance of the evidence, that those losses were factually and proximately caused by the defendant’s breach of duty.

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.

Ethics At Eastern Michigan University And The College Of Business: A Study Of Academic Dishonesty And Professionalism, Ashley Shahan

Senior Honors Theses and Projects

No abstract provided.

The Management Of A Turnaround After An Ethical Breach In A Public Institution Of Higher Education, Ashley Stark

Doctor of Business Administration (DBA)

The field of management has built a wealth of literature on turnaround management as well as the effect unethical actions have upon organizations. However, there has been less study on the application of these topics to turnarounds specifically in small, regional, public institutions of higher education. It is important that an institution of higher education that has been affected by an ethical failure execute a turnaround to restore trust and faith in the organization, internally and externally. A small, regional, public institution of higher education in the upper Midwest recently encountered a series of organizational difficulties that negatively influenced its …

Employee Conduct When Administering Government Contracts In The Defense Logistics Agency, Sandra Genevieve Haynes-Michaels

Walden Dissertations and Doctoral Studies

The Office of the Inspector General in the Department of Justice reported cases of government contracting employees accepting bribes totaling over $540 million within a 6-year period. The purpose of this case study was to explore the perceptions of government contracting managers regarding the knowledge needed to mitigate employees' unethical behaviors when administering government contracts. Previous studies on government contracting employees' unethical behaviors focused on employees' behaviors, but lacked data concerning managers' roles in mitigating employees' unethical behaviors. The study's conceptual framework was stakeholder theory. The data were gathered through semistructured interviews conducted with 21 government contracting managers in the …

Impact Of Online Versus Face-To Face Instruction On Appraisal Student's Morality Levels, Samuel Martin

Walden Dissertations and Doctoral Studies

The financial markets have been in a state of chaos for a number of years. Some of the chaos was attributed to appraisers bending under unethical pressure exerted by lenders. The purpose of this study was to explore whether mode of instruction affected appraiser morality when participating in a Uniform Standards of Professional Appraisal Practice (USPAP) course, as measured by Rest's Defining Issues Test (DIT-2). The research question examined the difference between the effect on the morality schema of continuing appraisal students taking the 7-hour USPAP CE course online versus students taking the course in a face-to-face environment. The research …

An Examination Of Personal Values And Value Systems Of Chinese And U.S. Business Students, Don E. Giacomino, Xin Li, Michael D. Akers

Accounting Faculty Research and Publications

Using the Rokeach Value Survey and the Musser and Orke typology this paper examines the personal values and value systems of business students in China and compares the results with the results of a recent study that used similar methodology to examine the values and value systems of U.S. students. The study also examines the differences in values and value systems of the Chinese students by gender and by major. While there are few differences for the Chinese students by gender, our findings show several differences in the rankings of values by the Chinese and U.S. students as well as …

Generational Differences Of Personal Values Of Business Students, Don E. Giacomino, Jill Brown, Michael D. Akers

Accounting Faculty Research and Publications

This paper examines the values and value systems of business students from a private mid-western university using the Rokeach Value Survey and the Musser and Orke Typology of Personal Values. The findings of this study are compared with the results of studies in the latter part of the 1990’s and early 2000 in order to provide some insights regarding generational differences. There is evidence of changes in several individual variables during the past decade. For example, the value with the greatest change is National Security. Students in 2010 place more importance on this value than did the students in 1998. …

An Exploratory Study Of The Curricular Integration Of Ethics In Executive Mba Programs, Jaime M. Franco

Dissertations

An Exploratory Study of the Curricular Integration of Ethics in Executive MBA Programs

News headlines of corporate scandals have unleashed a contentious debate of whether or not graduate management education has contributed to corporate collapses and the resultant financial crisis. In particular, questions abound as to the willingness of Executive MBA program (EMBA) administrators and faculty to integrate ethics into the curriculum.

A sizable amount of research has been conducted and published on the curricular integration of ethics in graduate management education. Unfortunately, very little is known about the curricular integration of ethics in EMBA programs. Over time, the number …

Economic Writing On The Pressing Problems Of The Day: The Roles Of Moral Intuition And Methodological Confusion, Julie A. Nelson

Economics Faculty Publication Series

Economists are often called on to help address pressing problems of the day, yet many economists are uncomfortable about disclosing the values that they bring to this work. This essay explores how an inadequate understanding of the role of methodology, as related to ethics and human emotions of concern, underlies this reluctance and compromises the quality of economic advice. The tension between caring about the problems, on the one hand, and writing within the existing culture of the discipline, on the other, are illustrated with examples from U.S. policymaking, behavioral economics, and the economics of climate change and global poverty. …

Debtor Counsel's Fiduciary Duty: Is There A Duty To Rat In Chapter 11?, Nancy B. Rapoport, C. R. Bowles

Scholarly Works

This article discusses what duties counsel to the debtor-in-possession owe (and to whom they owe these duties) when the debtor-in-possession wants to do something illegal or just plain dumb.

Mid-Atlantic Ethics Committee Newsletter, Summer 2008

Mid-Atlantic Ethics Committee Newsletter

No abstract provided.

Virtual Aesthetics And Ethical Communication: Towards Virtuous Reality Design, David Williams

All Theses

This thesis argues that ethics can and should be applied to Second Life avatar design and behavior. Second Life is a unique virtual reality due to its connection to the physical world primarily through financial devices. Users buy and sell virtual and physical goods over these networks; the avatar, it is argued, is the primary instrument for persuasion in these contexts. Avatars facilitate a virtual aesthetic that is primarily 'natural.' By creating aesthetic avatars, the developers of Second Life enable audiences to affectively associate with other 'residents.' Not only is the avatar designed for aesthetic appeal, but it enables users …

From Lapdog To Watchdog: Sarbanes-Oxley Section 307 And A New Role For Corporate Lawyers, Peter C. Kostant

NYLS Law Review

No abstract provided.

Implementation Of Sarbanes-Oxley: New Rules For Lawyers And What Lawyers Think, Olga Yevglevskaya-Wayne

ExpressO

This paper discusses practical implications of Sarbanes-Oxley for lawyers. Emphasis is on the new federal rules of professional responsibility the Act sets up. The paper includes the views of various renowned practitioners interpreting and using these rules. The paper also contains suggestions for how the Securities and Exchange Commission could potentially improve those areas that are proving problematic for attorneys so as to better effectuate the purpose of this major new law, in light of its legislative history and intent, which are also discussed in the paper.

The Banality Of Fraud: Re-Situating The Inside Counsel As Gatekeeper, Sung Hui Kim

Fordham Law Review

No abstract provided.

Medicaid Fraud: Medical Students' And Physicians' Attitudes And Perceptions, Kristin M. Byars

Sociology & Criminal Justice Theses & Dissertations

The purpose of this study is to determine the attitudes and perceptions of medical students and physicians concerning Medicaid fraud. The primary tool was an anonymous survey distributed to both medical students and physicians in the Hampton Roads area. Previous research suggests that physicians would be more likely to view Medicaid fraud as less serious and less justifiable than medical students would. Since little research looks specifically at the attitudes and perceptions of medical students and physicians two theories, Differential Association and the Theory of Organizational Misconduct, were used because they best fit the research already out there. The analyses …

An Introduction To The European Community's Legal Ethics Code - Part I: An Analysis Of The Ccbe Code Of Conduct, Laurel Terry

Faculty Scholarly Works

This article, which is Part 1 of two articles, examines the CCBE Code of Conduct. CCBE is the acronym used to describe the Council of the Bars and Law Societies of the European Community; the CCBE has been recognized as the official representative of the legal profession with the European Community. In 1988, the CCBE adopted a code of conduct that was intended to apply to situations in which lawyers from one CCBE Member of Observer State were involved with lawyers from another CCBE State. This article summarizes the development of the CCBE Code of Conduct, explains who it applies …