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Re-Thinking The Intentionality Of Fraud: Constructing And Testing The Theory Of Unintended Amoral Behavior To Explain Fraudulent Financial Reporting, Andrew Dill

Electronic Theses and Dissertations

My three-paper dissertation is aimed at applying the concepts of bounded ethicality and ethical fading to accounting fraud. Typical of relatively new fields such as behavioral ethics, theoretical models are scarce (Tenbrunsel & Smith-Crowe, 2008). As such, the purpose of Study 1 is to unify disparate theories and ideas from psychology and behavioral ethics as a means of constructing a theory, the Theory of Unintended Amoral Behavior (TUAB), which includes the concepts of bounded ethicality and ethical fading. In addition, the pressure for management to meet earnings expectations is discussed through the lens of the TUAB as an example of …

Personal Jurisdiction In Legal Malpractice Litigation, Cassandra Burke Robertson

St. Mary's Journal on Legal Malpractice & Ethics

Lawyers are increasingly engaging in multi-jurisdictional practice—and their representation is increasingly giving rise to cross­-jurisdictional malpractice actions. Over the years, courts have issued divergent and contradictory opinions about whether out-of-state attorneys representing clients only on out-of-state matters can constitutionally be subject to personal jurisdiction in the client’s home state. The Supreme Court’s recent opinions in Daimler v. Bauman and Walden v. Fiore do little to settle this question and, in fact, may raise more questions than they answer. Nevertheless, the Supreme Court’s new personal jurisdiction jurisprudence offers an opportunity for courts to adopt a more cohesive analysis of personal jurisdiction …

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.

Bussing V. Cor Clearing, Llc, 20 F. Supp. 3d 719 (D. Neb. 2014): Preserving The Right To Tell Your Employers What They Do Not Want To Hear, Kelsey E. B. Knoer

Nebraska Law Review

I. Introduction

II. Background ... A. The Great Recession ... B. The Failure of Sarbanes-Oxley ... 1. The Best of Intentions ... 2. How Sarbanes-Oxley Failed Whistle-Blowers ... C. Dodd-Frank and Financial Reform ... 1. Improving Sarbanes-Oxley ... 2. The Two Provisions ... a. The Bounty Program ... b. Protecting Whistle-Blowers from Retaliation ... D. The Interpretation of Dodd-Frank’s Whistle-Blower Provisions ... 1. The Asadi Approach ... 2. The Chevron Deference Approach ... 3. How Whistle-Blowers Have Faired ... a. The Statistics of Whistle-Blowing ... b. Missing the Mark: Whistle-Blowers Left Without Protection ... E. Bussing v. COR Clearing LLC …

Perspectives On Regulating Systemic Risk, Steven L. Schwarcz

Faculty Scholarship

This book chapter, which synthesizes several of the author’s articles, attempts to provide useful perspectives on regulating systemic risk. First, it argues that systemic shocks are inevitable. Accordingly, regulation should be designed not only to try to reduce those shocks but also to protect the financial system against their unavoidable impact. This could be done, the chapter explains, by applying chaos theory to help stabilize the financial system. The chapter then focuses on trying to prevent excessive corporate risk-taking, which is one of the leading triggers of systemic shocks and widely regarded to have been a principal cause of the …

Suffolk University Undergraduate Academic Catalog, Sawyer Business School, 2016-2017, Suffolk University

College of Arts and Sciences and Sawyer Business School Academic Catalogs

This catalog contains information for the undergraduate programs in the Sawyer Business School. The catalog is a PDF version of the Suffolk website, so many pages have repeated information and links in the document will not work.

The catalog is keyword searchable by clicking ctrl+f. A-Z course descriptions are also included here as a separate PDF file listing all SBS course offerings. Please contact the Archives if you need assistance navigating this catalog or finding information on degree requirements or course descriptions.

Financial Distress In The Health Care Business, Firas Fathi Musmar

Walden Dissertations and Doctoral Studies

Sixty-four United States hospitals closed for poor organizational performance during 2010 through 2016. Because of hospital closures, community members experienced delays in obtaining needed care, reduced access to specialty care, and increased travel distances. Based on the balanced scorecard model theory, the purpose of this qualitative single case study was to explore strategies that 10 health care leaders used at a healthcare organization in central Texas to prevent financial distress. Semistructured interviews were conducted and archival organizational accounting records were reviewed, including company surveys with employees and patients. Data were thematically analyzed and triangulated to ensure the trustworthiness of interpretations. …

The Metamorphosis Of Corporate Criminal Prosecutions, Brandon L. Garrett

Faculty Scholarship

Corporate criminal enforcement has exploded in this country. Billion dollar fines are now routine across a range of industries, where they were unimaginable a decade ago. We have federal prosecutors and the Department of Justice, together with the white-collar bar, to thank for this. Their innovations have transformed what was, in decades past, a backwater area of criminal practice. Yet deep concerns remain that corporate prosecution settlements offer lenient and non-transparent deals that fail to hold either the corporations or the culpable individuals adequately accountable. Now, the DOJ has begun to rethink the evolving corporate prosecution approach through the adoption …

The Rise Of Bank Prosecutions, Brandon L. Garrett

Faculty Scholarship

Before 2008, prosecutions of banks had been quite rare in the federal courts, and the criminal liability of banks and bankers was not a topic that received much public or scholarly attention. In the wake of the last financial crisis, however, critics have begun to ask whether prosecutors adequately held banks and bankers accountable for their crimes. In this Essay, I describe the remarkable rise in the number of bank prosecutions in recent years, as well as the still steeper rise in criminal penalties imposed on banks. 2015 was the year that bank prosecutions finally came into their own, both …

The Law School Note: Having A Story To Tell (Instead Of Having To Tell A Story), J. Scott Colesanti

Hofstra Law Faculty Scholarship

No abstract provided.

Default Probability Estimation Via Pair Copula Constructions, L Dalla Valle, Giuli Me De, Claudia Tarantola, Claudio Manelli

School of Engineering, Computing and Mathematics

No abstract provided.

The Effect Of The Dodd-Frank Act On Risk In The Financial Sector, Beatrix S. Haddon

Senior Honors Projects, 2010-2019

The Dodd-Frank Wall Street Reform and Consumer Protection Act, commonly known as the Dodd-Frank Act, was passed in 2010 in an attempt to increase transparency and accountability in the financial system. The purpose of this thesis is to discover what effect, if any, the Dodd-Frank Act had on both systematic risk and total volatility in the financial sector. My study shows that while the legislation significantly reduced systematic risk in only one out of the seven industries within the financial sector in the time period I analyzed, it successfully reduced total volatility in all seven industries.

Monitor’S Report Regarding Compliance By Defendant Bank Of America, N.A. For The Measurement Periods Ended March 31, 2015 And June 30, 2015, United States Of America, Et Al. V. Bank Of America Corp., Et Al.

National Mortgage Settlements Digital Archive

No abstract provided.

Monitor’S Report Regarding Compliance By Defendant Citimortgage, Inc. For The Measurement Periods Ended March 31, 2015 And June 30, 2015, United States Of America, Et Al. V. Bank Of America Corp., Et Al.

National Mortgage Settlements Digital Archive

No abstract provided.

Monitor’S Report Regarding Compliance By Defendant J.P. Morgan Chase Bank, N.A. For The Measurement Periods Ended March 31, 2015 And June 30, 2015, United States Of America, Et Al. V. Bank Of America Corp., Et Al.

National Mortgage Settlements Digital Archive

No abstract provided.

Monitor’S Report Regarding Compliance By Defendants Wells Fargo & Company And Wells Fargo Bank, N.A. For The Measurement Periods Ended March 31, 2015 And June 30, 2015, United States Of America, Et Al. V. Bank Of America Corp., Et Al.

National Mortgage Settlements Digital Archive

No abstract provided.

Foreign Account Tax Compliance Act: The Most Revolutionary Piece Of Tax Legislation Since The Introduction Of The Income Tax, Alexander Szwakob

Honors Scholar Theses

With taxation of income being the most significant source of revenue, most national governments consider tax evasion prevention to be one of the priorities of their tax agencies. In the United States, tax evasion has been a significant concern of the Internal Revenue Service ever since the modern income tax was instituted with the passing of the Sixteenth Amendment in 1913. Over the following century, Congress enacted numerous measures aimed at curbing the illegal practice, but, as often is the case, both individuals and institutions desiring to not abide by the law found new ways to outsmart the tax authorities. …

Self-Regulation For The Mortgage Industry, M. Todd Henderson

University of Chicago Legal Forum

No abstract provided.

Making Sure "The Buck Stops Here": Barring Executives For Corporate Violations, Peter J. Henning

University of Chicago Legal Forum

No abstract provided.

White-Collar Crime And The Recession: Was The Chicken Or Egg First?, Ellen S. Podgor

University of Chicago Legal Forum

No abstract provided.

White-Collar Crime And Economic Recession, Anton R. Valukas

University of Chicago Legal Forum

No abstract provided.

The Federal Bank Fraud Statute: A Plain Interpretation, Joseph Callister

University of Chicago Legal Forum

No abstract provided.

Liberty, Patriarchy, And Feminism, Richard A. Epstein

University of Chicago Legal Forum

No abstract provided.

Solving The Drug Enforcement Dilemma: Lessons From Economics, Stephen J. Schulhofer

University of Chicago Legal Forum

No abstract provided.

Behind Enemy Phone Lines: Insider Trading, Parallel Enforcement, And Sharing The Fruits Of Wiretaps, Alexandra N. Mogul

Fordham Law Review

    Two key trends were present in the successful prosecution of Raj Rajaratnam and his coconspirators in one of the largest insider-trading conspiracies in history: the use of wiretaps to investigate and prosecute insider trading and a joint effort between the Department of Justice (DOJ) and the Securities & Exchange Commission (SEC) to conduct the investigation. Despite the close working relationship between the DOJ and the SEC, the DOJ never disclosed the fruits of the wiretaps to the SEC, presumably due to its belief that Title III of the Omnibus Crime Control and Safe Streets Act of 1968 (as amended, the …

The Question Of Slim | A Critical Look At Manhattan's Recent Trend Towards Slenderness, Raymond Sova

Architecture Senior Theses

Manhattan’s real estate market since the turn of the 20th century to present day can be characterized as an extreme optimization of the economical elements of architecture. Most of the buildings in Manhattan’s diverse and complex skyline share a tenacious desire to maximize the profitability and feasibility of a site while minimizing overall building expenditure. This concept is defined in Koolhaas’s ‘Delirious New York,’ as the relationship between “the Needle” and “the Globe.” Seemingly immeasurable wealth and investment have given rise to a new sub-typology of super-tall strikingly skinny (Slim) residential skyscrapers that may very well result in the demise …

The Fraud Under The Fair Value Exploratory Study, Hakeem Hammood Flayyih

Journal of Economics and Administrative Sciences

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method. I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several …

Personal Responsibility For Systemic Inequality, Martha T. Mccluskey

Contributions to Books

Published as Chapter 15 in Research Handbook on Political Economy and Law, Ugo Mattei & John D. Haskell, eds.

Equality has faded as a guiding ideal for legal theory and policy. An updated message of personal responsibility has helped rationalize economic policies fostering increased inequality and insecurity. In this revised message, economic “losers” should take personal responsibility not only for the harmful effects of their individual economic decisions, but also for the harmful effects of systemic failures beyond their individual control or action. In response to the 2008 financial crisis, this re-tooled message of personal responsibility promoted mass austerity in …

Expanding The Ponzi Scheme Presumption, Dave R. Hague

DePaul Law Review

No abstract provided.

Users' Perspective On The Relationship Between Internal Controls And Key Constructs, Santosh Mutnuru

Master's Theses and Doctoral Dissertations

This study sought to understand a user's perspective on the level of influence that internal controls had on the levels of trust, employee engagement, employee performance, and organization performance. The relationship between the level of implementation of internal controls with the level of trust that employees have for their employer, employee engagement, employee performance, and organization performance has not been adequately explored. The study was conducted on users who worked in organizations that implemented Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal controls, and these organizations strictly maintain all of their information in digital format. About nine hundred …