Business Law, Public Responsibility, and Ethics Commons^™

A Research Note On Street Pricing Requirements In Major U.S. Airport Retail Concessions Requests For Proposals, Blaise Waguespack

Atlantic Marketing Association Proceedings

When reviewing the subject of airport marketing, much of the literature is broken down into issues external or internal to the airport. The external literature tends to divide and differentiate airports on the issues of size (passenger counts) and who is the target of the marketing campaign. Those articles and books that tend to focus on the larger commercial airports (Jarach, 2005; Halpern and Graham, 2013) note the role the airport can play in economic development. Much of the external marketing tasks for the larger commercial airports are aimed at either attracting more airline service to the community or working …

Is Indoor Tanning The Next Tobacco?, Suzeanne B. Benet, Frederic B. Kraft

Atlantic Marketing Association Proceedings

Marketers of indoor tanning services have directed major promotional efforts toward young adults, and their tactics in pursuing this market segment have been limited by only weak regulation (Greenman and Jones 2010). Although most young indoor tanners acknowledge the link between skin cancer and tanning, they desire the immediate benefits of a tan and regard skin cancer as a distant threat, something as hard for them to imagine as old age itself (Hillhouse 2011). The authors compare the marketing practices of the indoor tanning industry with the practices of the tobacco industry prior to present day regulations.

College Students Use Social Networking Sites For Sharing With Friends, But Guess Who Else Is Looking?, Liz Alexander, Fred Mader, Deanna Mader

Atlantic Marketing Association Proceedings

Jobvite, a recruiting platform for the social web, reports from their annual 2012 survey of recruiters that 92% of U.S. companies are using social networking sites (SNS) for hiring purposes (Jobvit, 2012). Career Builder reported in 2009 that 45% of employers were using SNS to screen and research applicants (CareerBuilder, 2009). It is important that faculty and support staff working to place students, and the students themselves, understand the developments and practices in the use of social networking sites for job search and recruiting and the best methods, as well as detriments when marketing themselves. This study examines corporate recruiters’, …

Analyzing The Effect Of Advertising On Hospital Choice And Selection: Advancing A New Truth For Hospital Selection And Its Implication For Other Service Providers, Michael A. Petrochuk, Trish Berg

Atlantic Marketing Association Proceedings

Consumerism has long-been an important driver in other industries across the globe, as industries have embraced the importance of meeting customer and consumer expectations (Bennett and Mandell, 1969; Oliver, 1980; Bolton and Drew, 1991; Peyrot, Cooper, and Schnapf, 1993; Taylor and Cronin, 1994). Firms have attempted to understand consumer expectations prior to the delivery of service or product purchase.

Within the last ten years, this consumerism movement has infiltrated into the field of global health care (Herzlinger, 2002; Grazman, & Leifer, 2007). Tenets of the consumer-driven health care include increased demands for high performance, flawless quality, data analytics to support …

A Systematic Review Of Anti-Brand Website Literature: What We Know And What We Need To Know, David L. Williams, Ellen Kolbas

Atlantic Marketing Association Proceedings

The emergence of Web 1.0 began an evolution in electronic communication. This platform resulted in a unidirectional communication flow (e.g. firm to consumer) that featured firms generating messages for public consumption. Web 1.0 gave rise to Web 2.0 and 3.0 platforms that facilitate bi-directional communication between firms and the public. This new method has resulted in an increase in consumer empowerment to create and disseminate marketing messages of their own (Williams, Crittenden, Keo, & McCarty, 2012). Third party stakeholders are disseminating electronic word-of-mouth communications about companies through the use of video, reviews, forums, microblogs and multiple other channels (Gil-Or, 2010). …

An Application Of Social Media Marketing For Community Sustainable Development, Lei Huang, Amelia Clarke, Wen Tian, Natalie Heldsinger

Atlantic Marketing Association Proceedings

Though the social marketing approach has been developed from commercial marketing, it is a holistic approach from various social sciences disciplines like marketing, psychology, sociology, mass communication and economics. It is basically an art to explore new ways of analyzing problems and solving them effectively. For instance, social marketing influences sustainability through the use of marketing principles to increase awareness, understanding, change attitudes, and motivate the society to change, adopt, or sustain a particular behavior. This paper attempts to explore a framework of social media in light of disseminating the knowledge of a community-wide sustainability plan among various stakeholders. Policy …

A Research Agenda For Advancing The Marketer's Understanding Of Ethical Consumption In A Post-Modern World, Julie M. Pharr

Atlantic Marketing Association Proceedings

The attribution of moral significance to the choice of everyday consumer goods may well mean that personal consumption is increasingly viewed as an ethical exercise and not simply an economic transaction.

Consumer behavior has emerged as an important moral battleground in the 21^st century. Those in doubt of this statement need look no farther than their local Catholic church. In a church encyclical released 06.18.15, Pope Francis called for radical transformation not only of global politics and economics but of individual lifestyles in the battle to confront the environmental deterioration of Earth. An encyclical is a document that serves …

An Exploratory Investigation Of The Public's Attitude On The Effects Of Global Warming: The Media's Role In Influencing Opinions As Moderated By Having Lived Through A Major Storm, George W. Stone, Percy Willians, Britney Hamilton

Atlantic Marketing Association Proceedings

While the debate over changing global weather patterns and the negative role mankind plays in altering the earth’s climate continues to rage, there appears to be no real movement in the views of entrenched participants on either side of the argument, or, for that matter, in the culture at large (Whitmarsh 2011). Even though global warming advocates claim the debate is now “settled science” and that a consensus of climatologists has emerged indicting mankind as one of the prime culprits in changing global climate patterns, an equally compelling argument has been made that naturally occurring phenomenon (e.g., such as volcanic …

National Culture Dimensions And Consumer Digital Piracy: A European Perspective, Irena Vida, Monika Kukar-Kinney, Mateja Kos Kokli, James Reardon

Atlantic Marketing Association Proceedings

Digital piracy as a ubiquitous phenomenon affects a number of stakeholders, such as consumers, enterprises, and governments. Considering its global nature, it has been of particular interest to consumer researchers. Hence, a large body of digital piracy literature sheds light on the demand side and illuminates various predictors of digital piracy behavior (Harris & Daunt, 2011). Despite these efforts, very little attention has been devoted to applying international perspective in investigating digital piracy across different countries (Ki, Chang, & Khang, 2006). This study aims to fill this void by examining the digital piracy behavior in three EU countries. In addition, …

Supplier Collaborative And Ethical Consideration In The Vendor Selection Process, Amy Melton, Terry Damron, Magan Calhoun

Atlantic Marketing Association Proceedings

Abstract

This examination of location strategy implementation by Pittsburgh-based service firms, particularly eco-friendly initiatives, was pursued via a case-study approach. The factors selected for comparison were site size and cost; air, rail, highway, and waterway systems; zoning restrictions; proximity to markets/suppliers/competitors; and environmental impact issues. The study included five service-based firms, most of which made decisions concerning new locations within the last few years, and highlighted those factors most significant in the location strategies of local service firms. Findings evidence proximity to market/suppliers/competitors was the most heavily weighted factor in site selection among Pittsburgh-based service firms. The least considered factor …

Supplier Corporate Social Responsibility Policies From A Strategic Perspective, William T. Rupp, Alan D. Smith

Atlantic Marketing Association Proceedings

Corporate Social Responsibility (CSR) is a corporate initiative to assess and take responsibility for the company's effects on the environment and impact on social welfare (www.Investopedia.com). The goal of CSR is to embrace responsibility for the company's actions and encourage a positive impact through its activities on the environment, consumers, employees, communities, stakeholders and all others who may also be considered stakeholders. The term generally applies to company efforts that go beyond what may be required by regulators or environmental protection groups. CSR policies function as a built-in, self-regulating mechanism whereby a business monitors and ensures its active compliance with …

Modeling Diversity Management Practices In Corporate Ethics: The Spillover Effect, Yves-Rose Saintdic

Dissertations, Theses and Capstone Projects

Little is known about the relationship between workplace diversity and corporate ethics even though these two initiatives share similar ethical roots (Alder & Gilbert, 2006), and are quite popular in corporate America (Kochan, Bezrukova, Ely, Jackson, Joshi, Jehn, Leonard, Levine, & Thomas, 2003; Murphy, 2001). This study seeks to contribute to knowledge in these two areas by assessing whether diversity’s contributions to firm performance are maximized through its effects on the firm’s ethical processes. Using data that were collected on a sample of Fortune 500 firms, this study tested several hypotheses with predictor variables that represent two manifestations of diversity …

Kasky V. Nike: Lurking First Amendment Time Bomb For Marketers?, Michael J. Landry

Atlantic Marketing Journal

While attention has focused on the U. S. Supreme Court protecting corporate political speech, the Court has left untouched a California Supreme Court ruling of significance to marketers in their efforts to use advertising and public relations to offset what they view as unfair criticism. The case, Kasky v. Nike, stems from 1995 accusations that athletic footwear and apparel manufacturer Nike exploited and abused employees in Asian sweatshops. Through advertising and public relations efforts, Nike denied the claims. In 1998, Californian Mark Kasky sued, claiming Nike’s denials violated laws regarding unfair competition and false advertising and, because the denials were …

Two Papers On "How Perceptions Of Fairness And Influences Of Social Capital And Source Credibility Matter To Compensation Committees And Investors", Anne M. Wilkins

Dissertations, Theses and Capstone Projects

This paper uses an experimental research design to examine the influences of social capital, source credibility, and fairness on the decision making process of compensation committee members when making an executive compensation decision as well as whether an expectation gap exists between the committee members and nonprofessional investors regarding the judgment. One hundred and one public company compensation committee members and ninety nine nonprofessional investors completed an executive compensation case indicating their support on a scale of 0 to 100 of revising executive incentive pay financial performance targets mid-compensation cycle.

I find outcome fairness to shareholders and management significant influences …

Constructions Of Citizenship Among Multinational Corporations, Gail L. Markle

Faculty Articles

Using social contract theory as a foundation I examined the ways in which four multinational corporations use disclosures of corporate social responsibility to present themselves as good corporate citizens. Several factors influence a corporation’s use of CSR: size of the corporation, public visibility, personal commitment of high ranking executives, location of manufacturing operations, and types of stakeholders. There is a significant difference in the responsibilities and obligations Proctor & Gamble, Kimberly-Clark, and Colgate-Palmolive ascribe to themselves as corporate citizens compared to those of SC Johnson. I attribute this difference to one of stakeholder accountability, specifically public shareholders. The three publicly …

Federal Earmarks In The State Of Georgia, Jeffrey Lazarus

Georgia Journal of Public Policy

Earmarks have been controversial ever since becoming a prominent part of the congressional spending process. Critics charge that earmarks fund projects with little or no economic value (for instance Ted Stevens’ “Bridge to Nowhere,”) but instead allow Congress members to direct government spending to campaign contributors (the charge leading to a federal investigation of the now-defunct lobbying firm PMA Group). On the other side of the controversy, congressional earmarks do fund a number of community improvements which are very valuable, at least locally. In Georgia, the fiscal 2010 appropriations bills included earmarks which allocated $450,000 to update College Park’s emergency …

The Foreign Corrupt Practices Act: Insights For Internal Auditors, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson

Faculty Articles

Douglas Faggioli, president and CEO of Nature's Sunshine Products (NSP) made the above remarks as he accepted, on behalf of NSP, a 2004 "100 Best Corporate Citizens" award from Business Ethics magazine. NSP received the award two years in a row. Less than two years later, NSP would discover a bribery scheme in its Brazil operations that would expose it to Securities and Exchange Commission (SEC) enforcement under the Foreign Corrupt Practices Act (FCPA). Faggioli and the company's CFO, Craig Huff, along with NSP, would be plaintiffs in a class action lawsuit, and the SEC would fine each officer $25,000. …

Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne

Faculty Articles

The article describes and summarizes five studies that examined whether the landmark Sarbanes-Oxley Act of 2002 (SOX) was beneficial or not to financial reporting. The U.S. Congress is stated to have passed the legislation on July 25, 2002 in reaction to a series of financial accounting scandals involving such companies as Enron and WorldCom, as well as the demise of the accounting firm Arthur Andersen LLP. The author asserts that all five of the studies provide evidence of a significant improvement in the financial reporting environment since SOX.

Basic Education And Education For All In Nigeria: The Role Of Multinational Corporations, Mary Plangnan Haggai

Journal of Global Initiatives: Policy, Pedagogy, Perspective

In spite of the concerted efforts made by the Nigerian government at funding the Universal Basic Education (UBE) in the country, 11 million children of school age are still out of school. To augment the funding, the paper proposes the involvement of multinational corporations. Participation in UBE is seen as a tangible Corporate Social Responsibility (CSR) project that will have direct impact on the host communities in such a way that will eliminate the hostilities of the host communities towards multinational corporations.

Quality Control Defects Revealed In Smaller Firms' Pcaob Inspection Reports, Dana R. Hermanson, Richard W. Houston

Faculty Articles

The article reports the study of Public Company Accounting Oversight Board (PCAOB) on the quality control (QC) defects of small audit firms. Topics including the accounting lapses of small auditing firms, tips on complying QC standards and importance of inspection on the auditing industry are discussed. Study reveals that smaller firms have deficient processes in conducting audit quality. The article notes that PCAOB is expected to increase campaign in assisting audit firms while small audit firms are encouraged to address their QC deficiencies.

How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson

Faculty Articles

Is accounting fraud only a concern for CEOs and financial executives? This article discusses recent cases in which the Securities and Exchange Commission (SEC) charged Sales Vice Presidents for their role in accounting fraud. The authors offer suggestions to help sales executives steer clear of accounting fraud allegations.

Live Virtual Reference And The Database Dilemma, Jennifer Mcclure

The Southeastern Librarian

Live virtual reference programs in the university setting have blossomed in recent years as librarians have aspired to become as “virtual” as the resources they offer. While some libraries have chosen to limit their service to affiliated members, many have preferred to open their programs to the wider community. The motivation to do so is perhaps particularly strong among public university librarians, who often feel a dual responsibility to their own affiliates and to the citizens of their state. However, the decision to offer a chat reference service to the public raises a number of legal, ethical, and practical questions …

Fulfilling Our Obligation: Perspectives On Teaching Business Ethics, Sheb L. True, Linda Ferrell, O.C. Ferrell

KSU Press Legacy Project

This anthology offers a myriad of perspectives on teaching business ethics. The authors are business and philosophy faculty, business school deans, industry practitioners, and a representative of AACSB International. Most chapters were inspired by presentations taking place at the 2004 Teaching Business Ethics Conference, which was sponsored by AACSB International, University of Colorado, Colorado State University, and University of Wyoming.

The intent of Fulfilling Our Obligation: Perspectives on Teaching Business Ethics is not to offer a definitive answer demanding allegiance by all educators and academic institutions; rather, the goal is to provide a means of furthering exploratory discourse on the …

The Fraud Diamond: Considering The Four Elements Of Fraud, David T. Wolfe, Dana R. Hermanson

Faculty Articles

Focuses on the use of the elements of the fraud diamond to prevent and detect accounting fraud. Essential traits for committing fraud; Steps in assessing fraud risk through the use of the fourth element of the diamond; Ways for auditors to prevent potential fraud.

Going Beyond Sarbanes-Oxley Compliance: Five Keys To Creating Value, Mark S. Beasley, Dana R. Hermanson

Faculty Articles

Discusses the factors involved in implementing Sarbanes-Oxley Act of 2002 for U.S. accounting firms. Appreciation of the goal behind the law; Comprehension of the accounting fraud; Aggressiveness in addressing ethical attitudes and rationalization.

Young Cpas Remain Undaunted By Scandals, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich

Faculty Articles

Did the demise of Arthur Andersen and the related fallout affect the satisfaction of entry-level accountants at Big Four firms? The answer appears to be "no." Despite the considerable negative press focused on the profession, entry-level accountants still assess positively the profession and their careers. The authors followed the careers of 32 new hires from the summer of 2000, assessing their job satisfaction every 6 months. Job satisfaction remained stable over the period just before and after the Andersen collapse. Despite the negative press, respondents indicated that their firm is operating much as it had in the past. The relatively …

Top 10 Audit Deficiencies, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson

Faculty Articles

The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exchange Commission sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most of which engaged ill fraudulent financial reporting. Only a few engaged in misappropriation of assets or defalcation. The most common problem, alleged in 90% of the cases, was the auditor's failure to gather sufficient evidence. In some instances, this failure was pervasive throughout the engagement while in other instances the allegations were more specific. For example, many of the cases involved inadequate evidence in the areas …

Preventing Fraudulent Financial Reporting, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson

Faculty Articles

Provides information on a study conducted by the Committee of Sponsoring Organizations regarding the detection and prevention of financial fraud. Discussion on the nature of financial frauds; Characteristics of unreliable financial reporting; Views on the role of auditing firms in the prevention of fraud.

Just Say 'No', Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson

Faculty Articles

The article discusses the prevention of financial fraud within corporations and businesses in the United States. The types of individuals named in the U.S. Securities and Exchange Commission (SEC) files are examined. Different fraud techniques are looked at, including sham sales, the recording of conditional sales, and unauthorized shipments. The author discusses the status of firms after fraud disclosure and the implications it has for finance professionals.

Franchisor Environmental Liability For Previously Contaminated Property, Patrick J. Kaufmann, William S. Vincent

Faculty Articles

Environmental legislation has created potential liability for retailing franchisees that purchase previously contaminated land. Faced with a decision to distance itself from the site selection process or incur the added costs and potential pricing impacts of greater involvement in the process, franchisors have strong incentives to reduce franchisee support. This reduction in support has detrimental implications for both franchise policy and environmental policy. A paper reports the results of an empirical study that links franchisors' concerns about potential environmental liability to actions to distance themselves from the site selection process or, alternatively, formally to require franchisee environmental investigation of all …