Business Law, Public Responsibility, and Ethics Commons^™

What, Exactly, Is Surveillance Pricing?, Kaylina Stroud

McNair Summer Research Program

Surveillance pricing is a method of price discrimination in which firms use personal data to set individualized prices. While this practice is often criticized on grounds of privacy, unfairness, or exploitation, these objections do not fully explain what is morally objectionable about surveillance pricing. This paper examines surveillance pricing through the lenses of price discrimination, market competition, efficiency, exploitation, and deception. I argue that surveillance pricing is not inherently unethical merely because it results in different consumers paying different prices for the same product. Nor is it necessarily objectionable when it promotes mutually beneficial exchanges and efficient market outcomes. The …

A Machine Learning And Artificial Intelligence Sentiment Analysis Of Esg Disclosures, John Barnett Davis

Graduate Theses and Dissertations (2019 - present)

This dissertation examines whether environmental, social, and governance (ESG) disclosure sentiment extracted from SEC Form 10-K Item 1A risk disclosures aligns with Bloomberg ESG scores. The study combines SEC textual disclosures, Bloomberg ESG ratings, firm financial data, executive compensation data, and executive gender characteristics. Natural language processing and artificial intelligence methods, including FinBERT, Loughran-McDonald sentiment measures, BART-MNLI zero-shot classification, LLaMA-based ESG scoring, and readability analysis, are used to evaluate ESG-related disclosure signals. Results reveal that SEC 10-K Item 1A risk-factor sentiment and Bloomberg ESG scores represent related but distinct constructs. ESG sentiment in Item 1A is poorly aligned with third-party …

From The Editor's Desk, Heather S. Mcmillan

Journal of the North American Management Society

No abstract provided.

Charismatic Leaders Role And Challenges During Crises, Tamer Hassan Abutahoun Phd

Journal of the North American Management Society

Since the first article about charismatic leadership by Weber was issued in 1946, numerous pieces of research have been published discussing several aspects of charismatic leadership. One of these aspects is the role of the charismatic leader during crisis and whether it is being impacted by crises or emerged during crises. Several articles have been published to investigate the role of charismatic leadership during crises along with how individuals perceived charismatic leadership during crises. Most of these articles utilized case studies to investigate the former mentioned relationship. However, each of these studies investigated the relationship between crises and charismatic leadership …

Potential Discriminatory Practices Related To Working Remotely, David M. Savino, Danielle C. Foster

Journal of the North American Management Society

There are numerous implications of the recent "return to the office" push, including evolving influences on corporate culture, job redesign, the role of technology, and the significant potential for unequal treatment and discrimination. Recent research and studies indicate that the workers involved in remote work are most likely to be women, workers of color, and the disabled. While remote work is not a protected classification under state or Federal law, these individuals are members of protected classes as determined by fair employment law. Therefore, disputed and evolving policies regarding the use of remote work related to these individuals could easily …

The Institutional Production Of Ethical War Across Modern Conflict, Katerina Udov

Binghamton University Undergraduate Journal

This paper argues that modern warfare operates through an ethical infrastructure that enables, rather than restrains, the use of violence. Contrary to the common assumption that moral frameworks such as Just War Theory function as safeguards against harm, the historical record shows that ethical language, humanitarian rhetoric, and democratic narratives serve as mechanisms to legitimize intervention, manufacture consent, and naturalize civilian suffering. Through case studies including Vietnam, Iraq, Afghanistan, U.S.-backed coups in Latin America, and French intervention in Mali, the paper traces how political leaders, media institutions, and corporate actors frame war as a moral necessity while pursuing strategic and …

Governing Algorithmic Attention: Attention Safeguard Models And The Cognitive Attentional Standard As System Level Interventions In Human Computer Interaction, Behavioral Economics, And Artificial Intelligence, Delante Clark

Graduate Scholarship and Creative Works

Algorithmic recommendation systems and interface designs shape attention by combining visually salient cues with uncertain reward timing and low friction interaction. These conditions can sustain anticipatory checking, extend time on task, and reduce natural disengagement points through patterns such as infinite scrolling and autoplay. This paper synthesizes research across neuroscience, human computer interaction, behavioral economics, and artificial intelligence to argue that attention capture is a predictable outcome of incentive driven design rather than an individual failure of self regulation. It advances the Attention Safeguard Models and the Cognitive Attentional Standard as system level interventions that regulate exposure conditions, pacing, and …

Ai Is Taking Over!: A New Generation Of Unemployment Fears, Amaya V. Hepburn

Student Scholar Symposium Abstracts and Posters

The growing panic surrounding AI taking over the workforce is strong in a distinct group of demographics, in contrast to the fear of computers taking over the workforce that was seen in previous generations. This suggests that AI developments have sparked a wave of fear that is unlike the fear of tech developments in the past. I have discovered that this fear is prevalent across several demographics: age, employment, and income. By cross-analyzing through the 2017 and 2025 fear surveys, I discovered that fear of AI is more prevalent in younger generations and is more threatening to students entering the …

China-Canada Resource Diplomacy: New Era Of Land Grabbing, Valdrin Dragusha

Bridges: An Undergraduate Journal of Contemporary Connections

This paper examines the evolving economic relationship between China and Canada, particularly in the context of China's transition from a strictly social economy to an authoritarian socialist market economy. It highlights the implications of China's Going Out Policy initiated in 2000, aimed at securing vital natural resources amidst growing domestic demands driven by rapid economic expansion. The paper analyzes China's significant demand for resources, its sustainable development policies, and the changing dynamics of land acquisitions, particularly in relation to Canada, which is perceived as a strategic investment destination due to its abundant natural resources and technological advancements in clean energy. …

Brokerage Competition In Demographically Differing Neighborhoods: A 25-City Study, Jason Beck

Atlantic Marketing Association Proceedings

No abstract provided.

An Austrian Approach To Accounting Regulation: How Policy Intervention Distorts The Market For Assurance Services, Kyan Howe

Student Scholarship

This thesis applies the causal-realist method of the Austrian School of Economics to the market for assurance services in the United States. The central argument is that post-crisis accounting regulation has systematically distorted the incentive structures of independent public accounting firms in ways regulators do not predict and cannot fully control. Financial crises, properly understood through Austrian Business Cycle Theory, originate in monetary distortions rather than market failure. Post-crisis regulatory responses nonetheless target the profession rather than the underlying distortion, introducing rules that alter the institutional constraints within which auditors exercise professional judgment.

The thesis develops a judgment-based equation of …

The Writing On The Wall: The Rise Of Applied Ai And The Life-Or-Death Choice Every Ceo Must Make Now, Gary Sheng, Ron Roberts

Digital Laboratory: Publisher of Internet Journal

Applied AI is putting AI to its highest and best use: running your organization as autonomously as possible so you can deliver value for humanity while maximizing the scale of the value. The economy is splitting. Organizations that adopt applied AI are expanding their capacity, accelerating their impact, and pulling ahead. Those that don't are quietly becoming irrelevant, not because they're doing bad work, but because the gap between what they can do and what the moment requires is widening every day. This is not a technology question. It is a leadership question. This paper is written for organizational leaders, …

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.

Case Study: The Economic And Legal Challenges Moving From A Township To A City, George F. Dierberger Dr., Ibrahim Keita Dr., Cory Erickson

Journal of the North American Management Society

The paper examines the economic and legal challenges moving from a township to a municipality in the state of Minnesota. One of the authors was a member of the township board as they went through the process of educating the citizens on the risks and rewards of changing from a township to a municipality.

Maximizing Online Intersession Enrollment Through Targeted Course Offerings, Heather S. Mcmillan, Charles D. Mcallister

Journal of the North American Management Society

Abstract

Online winter intersession courses have become an increasingly important strategy for universities seeking to support accelerated student progression while generating incremental tuition revenue. This study examines ten years of winter intersession enrollment data from a public, master’s-level comprehensive university in the Midwestern United States to identify course characteristics associated with higher student enrollment. Using 12,520 individual enrollment records, the analysis focuses on course type (general education versus major requirement), course classification (lower level, upper level, blended undergraduate/graduate, and graduate), and course discipline. A series of ANOVAs and Bonferroni post-hoc tests reveal significant differences in enrollment across these dimensions, with …

Organizational Pitfalls Of The Dual-Identity Leader, Yvonne Randolph, Asa Wilson

Journal of the North American Management Society

The dual-identity leader (D-IL) is an individual assigned to one job description yet is, in practice, fulfilling an additional position’s role. This secondary role is self-determined; has not been assigned yet is being allowed by those with governance and/or executive authority. Three case examples of the D-IL are presented and discussed as a problematic leadership configuration for an organization. The personal characteristics driving this approach are identified as a foundation for clarifying the organizational consequences of such an executive leader. Preventative and corrective tactics are discussed that eliminate or minimize the adverse impact of the D-IL’s organizational behavior.

Reflections At The Close Of My Freshman Year As Editor, Heather S. Mcmillan

Journal of the North American Management Society

No abstract provided.

5th International Annual Conference Proceedings: A New Global Order, Yet Again, Centre For Business And Economic Research (Cber), School Of Economics And Social Sciences (Sess)

Conference Proceedings

The School of Economics and Social Sciences (SESS) and the Center for Business and Economics Research (CBER) at the Institute of Business Administration (IBA), Karachi, are pleased to announce the 5th International Annual Conference on "A New Global Order, Yet Again" In an era marked by geopolitical realignments, technological innovations, green transitions, climate change, and evolving trade dynamics, the global economic landscape is undergoing an unprecedented transformation. Developing economies today face multifaceted challenges: leveraging new opportunities in a decentralized global system while managing debt insolvency risk, uncertainties in international trade, climate change vulnerabilities, and rising socioeconomic inequality.

This conference seeks …

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

Corporate Social Responsibility Disclosure And Financial Performance: Empirical Evidence From Vietnam, Nguyen T. Tran, Nhung T. Le, Tung D. Nguyen

Economic and Business Review

This study examines the relationship between corporate social responsibility (CSR) disclosure and firm performance, with particular attention to CSR's role as a mitigating mechanism during periods of economic crisis, notably the COVID-19 pandemic. Utilizing a unique hand-collected dataset comprising CSR disclosures from Vietnamese publicly listed firms in the VNR500 index between 2014 and 2021, the analysis employs both accounting-based (return on equity) and market-based (Tobin's Q) performance indicators. The empirical findings indicate a positive association between CSR disclosure and firm performance across both measures. Disaggregated analysis reveals that governance-related disclosures significantly enhance market valuation, whereas the presence of a …

Bank Stocks And Roosevelt’S Bank Holiday, Marc Weidenmier, Angela Vossmeyer, Nathan Stella, Oncel Aldanmaz

Business Faculty Articles and Research

Roosevelt’s Bank Holiday in March 1933 aimed to halt bank runs and implement licensing for banks. Using a new hand-collected daily database, we examine how bank stocks and bond markets responded to this sweeping regulation. We find that New York City banks saw significant negative abnormal returns, while Chicago banks experienced positive returns, highlighting regional differences in perceptions of the policy. Corporate bond yields fell by 1.4 percentage points, lowering interest rates. Our findings show how markets reacted differently across regions and asset classes to this critical intervention.

Sustainability: Buzz Word Or Future Of Fashion? Measuring The Feasibility Of Outright Sustainability Among Fast Fashion’S Biggest Agents, Ryan Miller

Apparel Merchandising and Product Development Undergraduate Honors Theses

Abstract

The fashion industry is currently experiencing unsustainable rates of pollution within its supply chains. The rapid increase in demand for short lead times perpetrated by large-scale retailers has led to hazardous practices negatively affecting both the environmental conditions and working conditions of producing countries. With this increased pressure, relationships between brands and suppliers have become untenable. Limited transparency and imbalanced power dynamics at the hand of the industry’s leading retailers require restructuring in order to build more sustainable and equitable supply-chain practices. Further, governmental regulation is currently limited in its capacity to enforce sustainable business practices on a global …

Editorial Note, Heather S. Mcmillan

Journal of the North American Management Society

No abstract provided.

Crisis Communication And Governance Response: A Case Study Of Pt Antam’S 2025 Misinformation Scandal, Rizky Kertanegara, Arius Krypton

Jurnal Administrasi Bisnis Terapan

This study analyzes the crisis communication strategy employed by PT ANTAM Tbk in response to the spread of misinformation concerning allegations of gold-related corruption in 2025. The crisis was sparked by a social media post suggesting that ANTAM's gold products were counterfeit, although the actual issue involved unauthorized use of the brand by former employees. Using a qualitative case study and the Situational Crisis Communication Theory (SCCT) framework, this paper evaluates the company’s strategic communication in mitigating reputational damage and maintaining stakeholder trust. Findings indicate that PT ANTAM deployed fact-based clarification, emphasized operational integrity, and reiterated strong corporate governance—aligned with …

From Fraud To Future: Accountancy Case Studies On Financial Illusions, Policy Failures, And The Economic Renaissance Of Mississippi’S Broadband Initiative, Hayden Brennan Adams

Honors Theses

This Honors Practicum is a compilation of case studies completed under the supervision of Dr. Victoria Dickenson across two semesters of the course Accountancy 420 — Independent Study. The first semester (Fall 2023) of case studies involved both individual and group case studies examining various geopolitical implications of contemporary accounting, as well as the surge in environmental, social, and governance (ESG) regulations affecting financial reporting. The second semester (Spring 2024) was mostly centered around a collaborative Mississippi economic development proposal project conducted by four other students and myself. In our project, we construct a business plan for a start-up broadband …

The Ethics Of Insider Trading, Miles Morgan

Global Tides

In business ethics, insider trading has gone untouched by scholars, as the consensus is that insider trading is morally indefensible, however, questions have emerged regarding the moral responsibility of insiders. This paper engages with Analyzing Insider Trading from the Perspectives of Utilitarian Ethics and Rights Theory by Robert McGee to evaluate the relationship between applied ethics and insider trading. A satisfactory anti-insider trading account must be able to economically or philosophically explain why insider trading is morally wrong. The assumption that this is impossible may be due to a misunderstanding of how we decide what morality is or how economic …

Planting The Seed: Rumors And Ceo Dismissal, Diego Villalpando

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

Researchers have investigated the short-term performance implications of CEO dismissals as assessed through investor reactions to CEO dismissal announcements. While the corporate governance mechanism of dismissal that boards orchestrate when CEOs underperform could be positively perceived by investors, empirical evidence suggests that a positive association between CEO dismissals and investor reactions is equivocal. Thus, in my dissertation, I examine investor reactions to S&P 500 dismissal announcements and further understanding about this intriguing relationship through the development of theory that incorporates the important theoretical mechanism of information uncertainty. Since it is increasingly hard for boards to reduce the information uncertainty surrounding …

The Market Value Of Partisan Balance, Brian D. Feinstein, Daniel J. Hemel

Northwestern University Law Review

For the past century, Delaware’s constitution has provided that no more than a bare majority of judges on the state’s courts may hail from the same political party. Some scholars and jurists theorize that Delaware’s commitment to a politically balanced judiciary increases the state’s attractiveness to out-of-state corporations and adds value to Delaware-chartered firms. These claims echo a larger literature in law and the social sciences positing that ideological diversity improves decisional quality. Recently, a series of federal court decisions in the case of Adams v. Carney put these claims to the test. In December 2017, a federal district court …

Something In The Air: Does Air Pollution Affect Fund Managers’ Carbon Divestment?, Thanh Huynh, Frank Weikai Li, Ying Xia

Research Collection Lee Kong Chian School Of Business

We examine whether fund managers overestimate carbon risk when they are exposed to local air pollution. We find that air pollution causes managers to underweight stocks of high-emission firms. The effects are stronger for less salient scopes of carbon emissions, among managers located in pro-environmental states, and among those likely to be surprised by air pollution—consistent with the idea that managers revise their beliefs about climate-transition risk following their exposure to air pollution. Carbon-intensive stocks sold by managers who are exposed to air pollution subsequently outperform stocks that they buy, suggesting that such underweighting is costly to fund investors.

Moving From ‘Managing Stakeholders’ To ‘Managing For Stakeholders’: The Imperative For Responsible Business, Meena Raghunathan, Kara Li Liu

Markets, Globalization & Development Review

Gone are the days when it was accepted that shareholders were the ones for whose benefit business was done, and that the purpose of business was to maximize returns to shareholders. Today, it is universally accepted that a business has to look beyond maximizing profits. It has to take into account the needs all stakeholders, including the environment.

Several frameworks and approaches have been advocated to achieve the objective of optimizing the value of the corporation from multiple angles, including Triple Bottom Line, Responsible Business, Sustainability, Corporate Social Responsibility, etc. At the heart of all these concepts is the issue …