Business Law, Public Responsibility, and Ethics Commons^™

Procurement Fraud & Data Analytics, Sridhar Ramamoorti, Scott Curtis

Accounting Faculty Publications

The purpose of this article is to bolster the government auditor's ability to detect procurement fraud through the use of information technology (IT) tools in performing more sophisticated data analytics and effective audit testing. The article primarily focuses on fraud detection. The government auditor should customize the application of general fraud detection principles to specific facts and circumstances and use sound professional judgment. Procurement fraud detection tests may help identify fraudulent activity and also inefficiencies, waste and abuse.

Why Toyota And Honda Topped The 2002 J.D. Power Quality Study, Susan Lightle, Kenneth Yale Rosenzweig, John Talbott

Accounting Faculty Publications

Toyota again topped the annual J. D. Power and Associates quality study released in late May of 2002. Toyota scored the highest mark ever with l 07 defects per l 00 vehicles, while Honda came in second with 113 defects. The study was based on responses of approximately 65,000 new car owners queried during their first 90-days of ownership.

These results do not surprise us, as we have been fortunate to make numerous sojourns to the Toyota plant in Georgetown, Kentucky, and observe the manufacturing processes. These trips were normally facilitated by a former Japanese student of ours, Minako Yanke, …

Shareholder As Ulysses: Some Empirical Evidence On Why Investors In Public Corporations Tolerate Board Governance, Lynn A. Stout

Cornell Law Faculty Publications

This Article evaluates two possible explanations for why shareholders of public corporations tolerate board control of corporate assets and outputs: the widely accepted monitoring hypothesis, which posits that shareholders rely on boards primarily to control the "agency costs" associated with turning day-to-day control over the firm over to self-interested corporate executives, and the mediating hypothesis, which posits that shareholders also seek to "tie their own hands" by ceding control to directors as a means of attracting the extracontractual, firm-specific investments of such stakeholder groups as executives, creditors, and rank-and- file employees.

Part I reviews each hypothesis and concludes that each …

The Performance Implications Of Ownership Driven Governance Reform, Toru Yoshikawa, Phillip H. Phan

Research Collection Lee Kong Chian School Of Business

This paper explores the performance impact of recent changes in foreign shareholdings and boardroom reforms in Japan. Empirical research on the impact of reform on the Japanese corporate governance system could provide useful lessons for their European counterparts who are themselves facing similar pressures to reform. We found that although participation of outside directors in strategic decision-making was associated with positive stock returns, the increase in the ratio of outside directors, the separation of the board members and executive officers, and the reduction of board size were not related to firm performance.

Political Correctness Today, Joseph Ellin

Center for the Study of Ethics in Society Papers

Paper presented to the Center of the Study of Ethics in Society Western Michigan University, November 14th, 2003.

Corporate Social Responsibility Reputation Effects On Mba Job Choice: Controlling For Region Of Origin, David B. Montgomery, Catherine A. Ramus

Research Collection Lee Kong Chian School Of Business

In a preliminary study with 279 MBA’s from two European and three North American business schools we find that reputation-related attributes of caring about employees, environmental sustainability, community/stakeholder relations, and ethical products and services are important in job choice decisions. We use an adaptive conjoint analysis survey tool to discover the relative weighting of a new set of social responsibility job search criteria, including these attributes with traditional job search criteria like financial package, geographical location, etc. In addition, our results show that more than ninety percent of the MBAs in the sample were willing to forgo financial benefits in …

The Moral Poker Face: Games, Deception, And The Morality Of Bluffing, James Mcbain

Faculty Submissions

Bluffing is essentially nothing more than a type of deception. But, despite its morally questionable foundation, it is not only permissible in certain contexts, but sometimes encouraged and/or required (e.g., playing poker). Yet, the question remains as to whether it is permissible to bluff in other contexts – particularly everyday situations. In this paper, I will look at László Mérő’s argument – one based in game theory and Kantian ethics – to the end that bluffing is morally permissible in everyday contexts. I will argue that Mérő’s argument is mistaken on two grounds. First, it includes an epistemic feature (i.e., …

Research Opportunities In Internal Auditing, Sridhar Ramamoorti

Accounting Faculty Publications

Focuses on the book Research Opportunities in Internal Auditing, edited by Andrew D. Bailey Jr., Audrey A. Gramling and Sridhar Ramamoorti. History, evolution and prospects of internal auditing; Internal audit function; Auditing risk assessment and risk management processes.

Center For Professional Ethics, Volume 4, Issue 3, 2003, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

• Creating an Environment That Promotes Responsible Research Conduct by Dr. Caroline A. Whitbeck
• Director's Corner: Lying and Justification by Robert P. Lawry
• Leadership in the Global Perspective, Dr. Kazuo Inamori Speaks
• Ethnopsychiatry & American Immigration, Dr. Atwood Gaines Explores and Explains

What Is The Social In Social Entrepreneurship?, Wee Liang Tan, John Williams, Teck Meng Tan

Research Collection School Of Accountancy

No abstract provided.

The Ethics Of Apology And The Role Of An Ombuds From The Perspective Of A Lawyer, Sharan Lee Levine, Paula A. Aylward

Center for the Study of Ethics in Society Papers

Papers presented for the Center of the Study of Ethics in Society Western Michigan University, March 20, 2003.

Corporate Social Responsibility Reputation Effects On Mba Job Choice, David B. Montgomery, Catherine A. Ramus

Research Collection Lee Kong Chian School Of Business

In a preliminary study with 279 MBA’s from two European and three North American business schools we find that reputation-related attributes of caring about employees, environmental sustainability, community/ stakeholder relations, and ethical products and services are important in job choice decisions. We use an adaptive conjoint analysis survey tool to discover the relative weighting of a new set of social responsibility job search criteria, including these attributes with traditional job search criteria like financial package, geographical location, etc. In addition, our results show that more than ninety percent of the MBAs in the sample were willing to forgo financial benefits …

Invisible Hands, Andrew Sikula Sr.

Management Faculty Research

Why are economists often wrong in their predictions? Because they believe that individual behavior is motivated by money and that corporate activity is motivated by profits. In reality, desires and sense, not dollars and cents, determine performance.

Center For Professional Ethics, Volume 4, Issue 2, 2003, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

• "Waiting for the Courage to Die": The Role of Live Theatre in Medical Education by Fran Heller
• Building Bridges with Jonathan Sadowksy: A Reprint from the CWRU Observer
• Using Children in Research, Dr. Eric Kodish Explores and Explains
• A Glance at Professor Philip C. Bobbit: The Ends and Means of Stimulating Discussion
• Industry-Sponsored Research -- What's Wrong? Professor Andrew Trew Talks About IRBs, Ethics and Patients
• Director's Corner: The Aftermath of War by Robert P. Lawry
• Spring, 2003 News, Notes, and Future Events

Business And Global Governance: The Growing Role Of Corporate Codes Of Conduct, Ann Florini

Research Collection School of Social Sciences

These are, in many ways, halcyon days for global business. In a vast ideological shift in the late 20th century, markets rather than governments came to be seen as the road to prosperity. Governments that once nationalized foreign firms now seek out the investment, technology, and managerial expertise such companies can bring. The halls of the United Nations used to ring with calls for international regulation of those dreaded evil-doers, the multinational corporations. Now the UN instead implores business to join with it in a voluntary Global Compact to ensure respect for internationally agreed environmental, labor, and human rights standards.

Redefining Realtor Relationships And Responsibilities: The Failure Of State Regulatory Responses, Ann Morales Olazábal

Business Law Articles and Papers

For much of the twentieth century, residential real estate transactions conformed to a "traditional" model--the seller engaged a broker, who listed the home in a multiple listing service, where it was noticed and purchased by a buyer, with a commission paid to the broker by the seller from the sale proceeds. While the listing/selling broker model endured for decades, it was laden with problems--it left the buyer unrepresented, created agency relationships that were counterintuitive to the parties, and often left both the consumer and realtor unsure of the precise nature of their legal relationship. Over the last fifteen years, state …

An Investigation Of Leader-Member Exchange, Organizational Justice And Performance, Terri A. Scandura Phd, Manuel J. Tejeda

Management Faculty Articles and Papers

Recently, the concept of organizational justice has been employed to re-examine the Leader-member exchange (LMX) literature. LMX, and three forms of justice (distributive, procedural and interactional) examined using a sample of N = 275 leader-member dyads. Results indicated procedural justice moderates the relationship between LMX and performance.

Employer And Employee Rights And Responsibilities In A Networked Office, Ronald Tidd, Nancy Graber Pigeon

All Faculty Scholarship for the College of Business

Internet-connectivity is having a profound impact on the workplace. Employees use it to access data and information from global sources, communicate with others instantaneously regardless of physical proximity, work anytime, anywhere, so long as they have a digital device connected to the Internet. Alternatively, the technology can be used to subject coworkers to objectionable material, violate workers' privacy, and convey the appearance of working when actually abusing Internet resources. This article discusses the existing laws regarding employee usage of an employer's Internet resources and employer monitoring of that usage. Thus, it provides a foundation for understanding a body of law …

Investor Skepticism V. Investor Confidence: Why The New Research Analyst Reforms Will Harm Investors, John L. Orcutt

Law Faculty Scholarship

Part I of this Article provides an overview of research analysts and their basic functions, including a discussion of sell-side analysts' role in the market's recent boom and bust. Part II examines the conflicts of interest that have plagued sell-side research, and Part III reviews the Regulatory Actions that are meant to address these conflicts. In Part IV, the author will make the case for encouraging, rather than lessening, investor skepticism in sell-side research and will explain why the Regulatory Actions are not likely to improve the performance of sell-side analysts. Finally, Part V will offer a simpler proposal to …

University Technology Transfer And Economic Development: Proposed Cooperative Economic Development Agreements Under The Bayh Dole Act, Clovia Hamilton

Winthrop Faculty and Staff Publications

Technology transfer enables private industry and academia to make practical use of advanced research, development, and technical expertise. Indeed, universities are a rich source of science and technology that can support local government and business development as well as economic growth. Thus, it is essential for research universities to transfer their wisdom to the public for its use and benefit. Today, universities operate in an economic climate that requires both capital and knowledge; takes advantage of government technology initiatives (namely the Bayh- Dole Act);' and serves as a catalyst for the creation of a large number of new, incubated companies. …

Horse Welfare Since 1950, Katherine A. Houpt, Natalie Waran

State of the Animals 2003

There are approximately 6.9 million horses in the United States, more than in any other country in the world (American Horse Council 2000) (Table 1). That fact alone should inspire Americans to improve equine welfare, although it must be said that the state of domesticated horses is better now than it was fifty years ago.

At the turn of the millennium, the most pressing welfare issues of the domestic horse surround conditions found in slaughter and transport to slaughter; pari-mutuel racing; the pregnant mare urine (PMU) industry; the competitive and show industry; and in the development of husbandry-related stereotypes. (Urban …

Is Your Firm Safe From Cybersmear?, Anthony J. Cataldo Ii, Larry N. Killough

Accounting Faculty Publications

No abstract provided.

Corporate Corruption: Building Public Confidence During Times Of Mistrust, Kara Keszkowski

Seton Hall University Dissertations and Theses (ETDs)

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Ethical Issues In Open Source Software, Frances Grodzinsky, Keith W. Miller, Marty J. Wolf

School of Computer Science & Engineering Faculty Publications

In this essay we argue that the current social and ethical structure in the Open Source Software (OSS) Community stem from its roots in academia. The individual developers experience a level of autonomy similar to that of a faculty member. Furthermore, we assert that the Open Source Software Community's social structure demands benevolent leadership. We argue that it is difficult to pass off low quality open source software as high quality software and that the Open Source development model offers strong accountability. Finally, we argue that Open Source Software introduces ethical challenges for universities and the software development community.

Sfas 143 On Asset Retirement Obligations, Cheri Mazza, Robert H. Colson

WCBT Faculty Publications

Discusses an accounting legislation provision in the U.S. which concerns accounting for asset retirement obligations that requires the recognition of a liability for certain obligation associated with retirement of long-lived assets. Asset retirement obligations; Recognition of a liability for an asset retirement obligation in a certain period; Discussion on a subsequent-period accounting.

Center For Professional Ethics, Volume 4, Issue 1, 2003, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

• America's Role in The World: Understanding Muslims and Islam
• One Year Later: Remembering September 11, 2001
• Conversations in Bioethics: CWRU President, Dr. Edard Hundert
• A Different Kind of Close Up: Looking at Cinematic Justice
• Winter 2003 News, Notes, and Future Events
• Director's Corner: What Are We Going To Do About It? by Robert P. Lawry

Moral Autonomy In Organisational Decisions, Eva Evdokia Tsahuridu

Theses: Doctorates and Masters

The purpose of this study to investigate the morality of persons in organisations and especially the effect of organisations on the moral autonomy of persons. In addition to reviewing the literature of moral autonomy in philosophy, psychology, sociology and organisation studies and management, the thesis also examines the ontology of organisations, moral agency and the organisation as a context. Based on this knowledge, a model is developed that addresses the relations of the organisation to society and the person to the organisation in ethical decision making. From this model the thesis develops three moral decision making categories. These are: moral …