Business Law, Public Responsibility, and Ethics Commons^™

Moral Issues In Business, Andre Dobronic Parola

Open Educational Resources

In this course students will initially be introduced to different ethical theories as well as two different theories of justice. Subsequently—following an introduction to basic economical ideas concerning the place of businesses and corporations in modern capitalistic society—various questions specific to business ethics will be taken up. Topics will include: arguments for and against the stakeholder theory of business ethics; corporate social responsibility; the problem of sex-based discrimination in the workplace-setting; business and the environment; globalisation; and lying in business negotiations.

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 …

Repairing Workplace Trust: A Process-Based Classroom Exercise For Management Education, Luke A. Langlinais Ph.D.

Posters

Trust is essential in every workplace, but conflicts, mistakes, and broken promises are inevitable. This project develops an experiential classroom exercise in which students diagnose workplace trust violations, examine the perspectives and emotions of both parties, and practice selecting and communicating evidence-based reparative actions. The exercise translates organizational behavior research into a practical learning experience that develops not only managerial competence but also the character, empathy, and relational wisdom needed to build healthy organizations and promote human flourishing.

I gratefully acknowledge peer review feedback on this project, and I am accountable for writing of this product without generative AI and …

Business Responsibility And Sustainability In India : A Comprehensive Analysis Of Brsr Disclosures Of India’S Top 1,000 Listed Companies For Fy 2024–25, Rajeev Ranjan Tripathi, Aditya Gupta, Mohan Krishna, Sonika Gandhi

Monograph and Other Reports

The intersection of capital markets, corporate governance, and sustainable development has, over three decades, given rise to a transformative shift in management practice: the systematic disclosure and evaluation of Environmental, Social, and Governance (ESG) performance. Once confined to niche ethical investment circles, ESG reporting has evolved into a mainstream imperative, shaping investment decisions, regulatory frameworks, and stakeholder expectations across both developed and emerging economies. Today, ESG performance is no longer an addendum to financial reporting but a substantive dimension of enterprise value and long-term organisational legitimacy. India’s ESG reporting journey reflects a trajectory of incremental but decisive policy evolution. The …

Socially-Minded Investors And Corporate Behavior, Merritt B. Fox, Menesh S. Patel

Faculty Scholarship

Many equity investors are concerned with the world’s worsening social and environmental problems and are losing faith in the capacity of political institutions to respond. Corporate behavior is often contributing to these problems. Some investors, at least if fully informed as to costs and benefits involved, would favor corrective changes to corporate behavior even where that would lessen their investment returns. Two important questions arise: (1) given existing law, are such willing-to-sacrifice equity investors currently affecting firm behavior; and (2) should there be legal reform that makes firms more sensitive to these willing-to-sacrifice investors’ preferences? This Article seeks to answer …

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 …

Not Retirement, But A Rewiring And Fresh Perspectives Post-Dbs, Says Piyush Gupta [Interview With Business Times], Su Shyan Lee, Piyush Gupta

Oral History Collection

In an interview with The Business Times, SMU Chairman Piyush Gupta discussed topics ranging from meditation and conservation to the future of education. On his role at SMU, he emphasised his desire to help shape tertiary education and noted that the rise of AI makes it critical to rethink how we learn. Mr Gupta believes that in an AI-driven world, students must move beyond domain knowledge to focus on interpreting information, "connecting the dots," and engaging others with genuine empathy. He is supportive of a more experiential curriculum at SMU — one that focuses on regional exposure through internships 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 …

International Business And Sustainability: Towards An Interdisciplinary Research Agenda, Jonathan Doh, Ans Kolk, Heli Wang

Research Collection Lee Kong Chian School Of Business

The relationship between international business (IB) and sustainability is a complex and multifaceted one. Multinational enterprises (MNEs) both affect and are affected by the social, economic, and ecological (green environment) context in which they are embedded.1 As such, the study of how IB activity influences sustainability and the way that sustainability, in turn, impacts IB, involves incorporating a wide range of drivers, actors, processes, and outcomes. At the same time, sustainability challenges, such as climate change, biodiversity loss, pollution, resource scarcity, economic and social inequality and others, are increasingly systemic, multilevel, and intertwined with geo economic, biophysical and governance dynamics …

The Downside Of Generosity: How Rare Giving Fosters Stronger Social Connection, Minkwang Jang, Shereen J Chaudhry, Ayelet Fishbach

Research Collection Lee Kong Chian School Of Business

Giving serves not only to benefit others and society but also to foster social connections between givers and recipients. However, more giving is not necessarily merrier. This research finds that social connection depends not only on the act of giving but also on how many others receive the gesture from the same giver. Rare givers—those who give to fewer recipients—are perceived as more socially connected to each recipient than broad givers—those who give to many (the rare giving effect). This effect emerges across diverse contexts, including interpersonal gift exchanges in both new and existing relationships and corporate donations. As a …

On Humans And Ai: A Financial Reporting Dilemma, Jeremy Bertomeu, Edwige Cheynel, Radhika Lunawat, Mario Milone

Olin Business School Faculty Research

This study examines the resolution of ethical dilemmas in financial reporting by human participants and large language models. Participants act in the role of a CFO deciding whether to discontinue a prior policy with biased reporting; however, the bias is known and corrected by investors whereas a change may temporarily mislead investors. We find that models are less amenable to competing ethical considerations than humans, and exhibit greater preference for truthful reporting. Moreover, they respond with greater consistency to institutional ethical guidance, while humans become more indecisive under pressure from management. The models exhibit more internal coherence between their moral …

Understanding The Controversy Of Tipping Fairness: Insights From Paradox, Sensemaking, And Equity Theories, Madilynn Moen, Ralf Mehnert-Meland, Wooyang Kim

AMTP Proceedings 2026

Tipping in the U.S. has become increasingly controversial as widening disparities and “tip creep” intensify inequities among tipped employees who receive a certain amount of minimum tips in the U.S. This contradictory situation, a social issue among various stakeholders—including employees, employers, consumers, and public policymakers in labor law—raises a critical question: “Who should hold primary accountability for ensuring wage fairness and guaranteeing a livable income for minimum-wage workers?” As ongoing preliminary research, this study aims to explore potential answers to this question by examining the evolution of tipping contexts and cultures associated with various stakeholders by incorporating three theoretical grounds—paradox …

Ethical Issues Of The Advancement Of Artificial Intelligence, Primo G. Moreno

Augustana Center for the Study of Ethics Essay Contest

Artificial intelligence has rapidly become integrated into our modern society, allowing for new streamlined methods to reign supreme. These methods raise concerns about control, privacy, and the shifting boundaries between human and machine decision-making. This paper examines how AI has developed, how it is currently being used, and the ethical dilemmas that arise as societies integrate it into systems such as healthcare, law enforcement, and businesses. Through the expansion of historical, technical, and philosophical perspectives, this paper argues that society must prioritize having set guidelines and systems for monitoring newly created AI systems. Without them, the implementation of AI models …

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 …

Corporate Response To The Black Lives Matter Movement: Determinants Of Speaking Out In Support Of Social Causes, A. J. Yuan Chen, Patricia M. Dechow, Samuel T. Tan

Research Collection School Of Accountancy

We document that firms vary in their timeliness of support for the Black Lives Matter (BLM) movement following the death of George Floyd in May 2020, and that timeliness is an indicator of authenticity. We predict that firms that speak out quickly in support of BLM (via Twitter or their websites) have made more investments in diversity and inclusion, relative to firms that speak out slowly (via conference calls or annual reports) or that remain silent. Consistent with this prediction, quick-disclosing firms have greater workforce diversity, have boards with greater ethnic diversity, and are more likely to tie executive compensation …

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, …

Humanity Is Evolving Its Consciousness: The Role Of Archetypal Energies As Guides During An Unfolding Weeding Out And Alignment Process, Carroy U. Ferguson

Psychology Faculty Publication Series

Humanity is evolving its consciousness at individual and collective levels.  Given these seemingly tumultuous times, as of this writing (January 2026), to make such a statement may sound like a strange thing to say.  However, I suggest that if you are alive today and if you are reading these words, these are the very times for which you were born—to assist Humanity as it evolves its consciousness with your unique gifts, whatever they may be.  That is, this period of our individual and collective human being-ness may be characterized as an unfolding period of weeding out and alignment with the …

Oer Review For Business & Society – Ai Generated Oer Supplements And Open Pedagogy Assignment: Undergraduate Perspectives On Responsible Business, Cynthia E. Clark Ph.D

Open Educational Resources Publications

This review examines the integration of open educational resources and open pedagogy in Business & Society (MG 313), where students engaged in both AI‑supported research and authorship to create the open textbook Undergraduate Perspectives on Responsible Business. The project combined open access materials, AI‑generated readable adaptations of scholarly articles, and a redesigned Position Paper assignment that invited students to contribute their work to a public Pressbooks publication. These activities strengthened student engagement, improved comprehension of responsible business perspectives, and expanded access to course materials. The iterative use of OER, alongside guest instruction and library support, fostered deeper student ownership …

Overcoming The Challenges Faced By Leaders Of Purpose-Led Medium-Sized Businesses: The Role Of Corporate Communication And Its Interplay With Corporate Reputation And Organisational Identity, Taofeeq Ibn-Mohammed, Suranga Herath, Nicholas Swallow, Charlie Gower, Adriana P. Montes, Dawn Brooks, Andres P. Garcia, Angus Morrison-Saunders

Research outputs 2022 to 2026

Induced by worsening environmental conditions, pursuing purpose, not solely profit, now constitutes an ethical obligation for leaders of business organisations, towards future generations. Consequently, increasing numbers of businesses seek to become purpose-led (PLBs), but challenges exist. Despite the significant growth in PLB research since the turn of the millennium, attention has mainly focussed on multinational companies, although small- and medium-sized businesses (MSBs) hugely impact any economy. This research sets out to better understand the challenges faced by leaders of companies undergoing purpose-led MSB transitioning. Thematic analysis of the interview data from founders and leaders of B-Corp certified purpose-led MSBs revealed …

Environmental, Social And Governance (Esg) Drivers Of Sustainability Transitions In Sub-Saharan Africa: Why One Size Does Not Fit All, Emmanuel Kwaku Manu, Bismark Asante, Gabriel Eweje

Research outputs 2022 to 2026

Despite growing emphasis on sustainability transitions in developing economies, evidence remains limited on how environmental, social and governance (ESG) conditions shape sustainability outcomes in sub-Saharan Africa (SSA). This study examines the environmental, social and governance drivers of sustainability transition performance across 39 SSA countries over the period 2000–2023. A composite sustainability transition performance index (STPI), constructed from renewable energy consumption and reverse-coded energy intensity indicators, is used to capture transition performance. A multi-method panel framework is employed to examine direct, conditional, nonlinear and dynamic relationships. The findings show that environmental pressures, particularly carbon intensity and energy use, consistently weaken sustainability …

Ethical Dilemmas And Paradoxical Tensions In Decision-Making: Investigating Leadership Perspectives In Private And Public Sector Organisations, Gabriel Eweje, Aymen Sajjad, Shobod Deba Nath, Prince Amoah

Research outputs 2022 to 2026

Leaders are increasingly confronted with growing complexity in organisational decision-making, particularly when navigating ethical dilemmas, managing inherent tensions, and reconciling conflicting stakeholder interests. This complexity highlights the need to examine leadership practices in diverse institutional settings. While effective decision-making requires a holistic response to the underlying situation, the ethical and value-driven dimensions of the process are often overlooked in the emerging literature. To address this gap, we examined how and why senior leaders in public and private sector organisations experience and navigate paradoxical ethical tensions between personal and organisational values. Drawing on in-depth interviews with 24 senior organisational leaders (e.g. …

Unshackling The Coffee Supply Chain: An “Ethics Project” For Catholic Colleges And Universities, Bernard Prusak, Kimberly Lamberty

2026 Faculty Bibliography

Against the background of a growing and increasingly sophisticated body of theological literature on economic ethics, this article proposes a project to change for the better, morally, how coffee is supplied on the campuses of Catholic colleges and universities. We argue that this project is squarely in service of a Catholic college or university’s core educational goal of humane development of its students. The article then proceeds in three steps. First, we explain how the coffee supply chain works and how it is entangled in what Pope Francis called “the economy that kills.” Second, we discuss obstacles to our proposed …

Prosocial Ceos And Accounting Manipulation, Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh

Research Collection School Of Accountancy

This paper examines the association between chief executive officers’ (CEOs’) prosocial tendency and their firms’ likelihood of accounting manipulation. We measure CEOs’ prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non-reliance restatements and SEC or DOJ enforcement actions. The effect is more pronounced when CEOs are involved with charities that directly aim to improve the welfare of others and when they face stronger incentives to misreport. These results continue to hold in analyses of changes in CEOs’ prosocial tendency around turnover events. …

Tuning Human And “Artificial” Intelligence: A Sentic Theory Of Resonance And Communication, Michael J. Miller, Chatgpt (Ai~Nesbo+)

Psychology

This paper introduces a new model of intelligence as resonant communication, co-developed by a human researcher and a generative AI system. Drawing from emotion science, communication theory, and studies of AI–human interaction, we argue that intelligence is not merely a function of problem-solving or pattern recognition. Instead, it emerges through dynamic resonance—an attunement process rooted in shared rhythms, emotional calibration, and symbolic co-creation. At the core of this model is the Resonance Octave (8va), a framework of eight foundational emotions conceptualized not as static categories but as waveform phenomena that shape meaning, memory, and predictive cognition.

These emotional waveforms are …

Does Auditor Quality Enhance Csr Disclosure?, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo, Yanping Xu

Research Collection School Of Accountancy

We investigate the relation between auditor quality and client firms’ corporate social responsibility (CSR) disclosure. Using an international sample of firms from 36 countries over the period 2009–2018 and a measure of the extent of CSR disclosure from Bloomberg, we find strong evidence that client firms with higher quality auditors provide more CSR disclosure. In cross-sectional analyses, we show that the relation between auditor quality and CSR disclosure is accentuated when the information environment is poorer and when the financial reporting environment and the legal institutions are weaker. Lastly, we document that firms with higher quality auditors also exhibit better …

The Concrete Picket Fence: Reconnecting Interstate-Straddled Urban Communities, Brian J. Koluch

Pell Scholars and Senior Theses

Within the ongoing dialogue on substantive equity, the circumstances regarding enduring issues faced by black urban neighborhoods are called into question. Cities across the United States typically have major automotive arteries that tend to cut through or past said neighborhoods. Advocates argue that it is increasingly apparent that these systems of infrastructure especially in regard to these neighborhoods have been constructed in racist manners. Urban Interstates majorly contribute to equity disadvantages, as well as environmental hazards such as increased rates of asthma and respiratory disease. By mixing and matching various forms of equitable infrastructure, such as with cap parks, public …

Not On My Zoning Board: Achieving Mass Transit Development Despite Nimby Pushback, Brian J. Koluch

Pell Scholars and Senior Theses

Within the political discussion on local, state, and federal levels, all politicians seem to agree that U.S. Interstates are a crucial lifeline for many. Conjointly, city planners and scholars understand that we have a logistics issue in cities that can’t seem to handle highway congestion. When prompted with mass transit solutions, some community members protest them for altering the neighborhood in a presumably negative way, leading to the phrase; “Not in my back yard.” Thus, local governing bodies seem paralyzed to take the actions needed to move forward with these implementation strategies. Local governments, in order to circumvent the socially …

Hear Me Out: A Lesson In Civil Discourse, Cheryl Black

Funded Scholarship

This article describes an innovative and engaging lecture and class exercise designed to 

teach students how to think critically about issues from different perspectives and communicate effectively with those who disagree with them. The interactive lecture and class exercise introduce a civil discourse framework to encourage constructive dialogue. Developed for business law and ethics courses, the civil discourse framework enhances any curriculum that addresses controversial topics or different perspectives on complex issues. The lecture and class exercise offer a concrete, replicable model to teach civil discourse

Corporate Social Responsibility In Iranian Knowledge-Based Companies: Exploring Barriers And Solutions, Mansoureh Mahdizadeh, Mehran Nejati

Research outputs 2022 to 2026

Purpose: This study aims to understand the barriers to corporate social responsibility (CSR) in Iranian knowledge-based companies and explore possible solutions to address them. Design/methodology/approach: This study used a qualitative research design, comprising semistructured in-depth interviews with key informants. Findings: Study findings show that the most important barriers to CSR in Iranian knowledge-based companies include insufficient financial resources, lack of competition between companies, lack of CSR importance, lack of people’s shareholding of most companies, lack of structure, lack of awareness, knowledge and information on CSR, lack of institutionalization of CSR concept in organizational culture, lack of management commitment, lack of …

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.