Business Law, Public Responsibility, and Ethics Commons^™

The Downside Of The Network Ties Between Ceo/Cfos And Auditors Through External Directorships: Evidence From Auditor Selection And Subsequent Audit Quality, Jaeyoon Yu, Byungjin Kwak, Myung Seok Park, Yoonseok Zang

Research Collection School Of Accountancy

This study examines whether the professional ties of Chief Executive Officers/Chief Financial Officers (CEO/CFOs) to auditors through external directorships affect auditor selection and subsequent audit quality. Professional ties to auditors arise when the CEO/CFO of a firm (referred to as the home firm) serves as an outside director of another firm that hires an auditor (a connected auditor). Using a sample of firms with auditor switches over the period 2003-2012, we find that home firms are more likely to appoint connected auditors. Furthermore, utilizing a difference-in-differences approach, we find that home firms appointing connected auditors experience a significant decline in …

College Of Business Dean's Advisory Council On Diversity & Inclusion, Marjorie Williams

Honors Projects

Dean’s Advisory Council on Diversity and Inclusion (DACODI) is compromised of students, faculty, and staff who work together to ensure that the College of Business Administration (CBA) at Bowling Green State University (BGSU) is using best practices for a culture of diversity and inclusion. DACODI creates and evaluates the CBA’s strategic goals and missions related to diversity and inclusion to achieve the best possible business outcomes for students, faculty, staff, and alumni of the CBA.

DACODI was inspired by research done by Catalyst on the better business outcomes produced by gender diverse businesses. To leverage the gender, ethnic, and age …

Bridge Or Buffer: Two Ideas Of Effective Corporate Governance And Public Engagement, Soojin Kim, Jeong-Nam Kim

Research Collection Lee Kong Chian School Of Business

This study identifies organizational factors that influence corporate governance and formulation of public relations strategies for public engagement. This study explores intertwined relationships between public relations strategies and organizational factors. A total of 22 qualitative interviews were conducted with a diverse pool of communication consultants. Results show that the two public relations strategies, bridging and buffering, are frequently observed and linked with key factors such as size, organizational culture, environment specificity, and strategic orientation. Implications for future public relations and corporate governance research are discussed.

Corporate Social Responsibility: Implications For Businesses Operating In The United States And The European Union, Kaitlyn Sapp

Honors Scholar Theses

The expectations of what businesses should be responsible for has changed more and more as the consumer consciousness has evolved. For many businesses, especially those in the United States, change in their approach to corporate social responsibility (CSR) is necessary in order to satisfy customers and stay competitive. This paper will discuss and compare the history and current practice of CSR between the United States and the European Union. I find that since the European Union has a history of holding companies to higher CSR standards, European-based companies have an advantage in various consumer markets with growing consciousness. Meanwhile, companies …

“Oversight Of The False Claims Act” Testimony By Professor Larry D. Thompson Before The U.S. House Of Representatives Judiciary Subcommittee On The Constitution And Civil Justice, Larry D. Thompson

Presentations and Speeches

Sibley Professor in Corporate and Business Law Larry D. Thompson testifies in a U.S. House of Representatives Judiciary Subcommittee on the Constitution and Civil Justice hearing on “Oversight of the False Claims Act.” The purpose of the hearing was to examine the act’s success and seek ways “to prevent, detect and eliminate false claims costing taxpayer dollars, while ensuring fair and just results.”

Dong Feng Fang Et Al Order On Cross Motions For Summary Judgment, Melvin K. Westmoreland

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Souza Order On Motions For Summary Judgment, Elizabeth E. Long

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith

Honors College Theses

Most business organizations have implemented Accounting Information Systems to improve efficiency and to help optimize use of company resources. The evolution of Information Technology within financial and accounting processes has brought new ethical issues, forms of fraudulent behavior, and mechanisms to prevent compromising confidential, sensitive, and personal information. This investigation focuses on the evolution of Accounting Information Systems and their controls for limiting fraud and misconduct in financial and accounting processes.

Collentine Order On Defendant's Motion To Dismiss, Or In The Alternative For Judgment On The Pleadings On, The Appealing Plaintiffs' Claims, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Collentine Order On Plaintiffs' Motion To Compel, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

12. Ethics And Leadership, Illinois Mathematics And Science Academy

CORE

In this module, students consider various ethical codes relevant in a position of leadership. By the end of the module, students will be able to differentiate between ethics and morals, examine how ethics and morals play a role in the decision making process, reframe their preconceptions of ethical decisions, and compare ethical and unethical paths to reach a certain goal. This module examines case studies of different ethical scenarios that challenge students to discuss different perspectives and develop their own opinions. Ethical and unethical leaders are also examined through historical and contemporary examples. Specifically, students look at the reasons behind …

Christian Nonprofit Ceos:Ethical Idealism, Relativism, And Motivation, Sharlene Garces Baragona

Dissertations

Strong ethical character and the ability to inspire others form crucial areas for leadership effectiveness, particularly in nonprofits. This study explored the relationship between ethical ideologies (idealism and relativism) and inspirational motivation of Christian nonprofit CEOs affiliated with the Christian Child and Family Services Association. The Ethics Position Questionnaire of Forsyth (1980), the Bass and Avolio (2004) Multifactor Leadership Questionnaire Leader Form (5X Short) – Inspirational Motivation, and a demographic questionnaire comprised the 30-item survey for this study. The participants’ responses were collected either online or on paper and were analyzed using Pearson product-moment correlation coefficient. The response rate was …

The Germans And Their Nazi Past: To What Extent Have They Accepted Responsibility?, Martin Hille

Center for the Study of Ethics in Society Papers

No abstract provided.

Solving The Puzzle Of Corporate Governance Of State-Owned Enterprises: The Path Of Temasek Model In Singapore And Lessons For China, Christopher C. H. Chen

Research Collection Yong Pung How School Of Law

The purpose of this Article is to examine the corporate governance of state-owned enterprises (SOEs) in the Asian context by empirically surveying the influence of Temasek Holdings, Singapore’s sovereign wealth fund, on its portfolio of government-linked companies in Singapore. Overall, the Temasek model seems to be a promising one. This Article shows that the top listed government-linked companies in which Temasek has a stake have greater board independence than the other top listed companies in Singapore. This illustrates that a high quality of corporate governance could be aligned with public interests associated with SOEs. While this research offers hope for …

Corporate Social Responsibility: An Overview And New Research Directions: Thematic Issue On Corporate Social Responsibility [From The Editors], Heli Wang, Li Tong, Rikki Takeuchi, Gerard George

Research Collection Lee Kong Chian School Of Business

The idea of corporate social responsibility (CSR)—that is, businesses bearing a responsibility to society and a broader set of stakeholders beyond its shareholders—gained currency in the 1960s. Since then, attention on CSR has been growing in both academic and practitioner communities around the world. While there have been criticisms and debates on whether it was appropriate for corporations to expand their remit beyond shareholder value, an increasing majority of corporations have proactively committed to addressing larger societal challenges. With a variety of options for corporate engagement in mainstream society and local communities, corporations have created dedicated organizational units to effectively …

Frances B. Bunzl Order On Defedant's Sutherland Asbill & Brennan Llp Motion To Dismiss, Melvin K. Westmoreland

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Frances B. Bunzl Order On Defedant's Motion To Dismiss, Melvin K. Westmoreland

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Miller Order On Plaintiff's Motion To Compel Discovery Pursuant To O.C.G.A. § 9-11-37, Elizabeth E. Long

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Why Now Is The Time To Statutorily Ban Insider Trading Under The Equality Of Access Theory, Bruce W. Klaw

William & Mary Business Law Review

This Article makes the case for a new U.S. statutory provision that defines and prohibits insider trading under an “equality of access” theory. It supports this claim, and contributes to the important public dialogue concerning this prevalent practice, by highlighting the moral and legal gaps in existing U.S. law that result from understanding the harms of trading on the basis of material nonpublic information solely with reference to fiduciary breach or misappropriation, as evidenced by the recent cases of United States v. Newman and United States v. Salman. It weaves legal analysis together with current literature in business ethics, moral …

Tin Star Development Llc Order On Defendants' Motion To Dismiss Plaintiffs' First Amended Complaint, Or In The Alternative, Motions For More Definite Statement, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Morris Hardwick Order On Motion For Protective Order, Melvin K. Westmoreland

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Dong Feng Fang Order On Motions To Dismiss, Melvin K. Westmoreland

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Public Corruption: Causes, Consequences & Countermeasures, Victor Hartman, Sridhar Ramamoorti

Accounting Faculty Publications

The article discusses the cause and consequences of public corruption in the U.S. It mentions several countermeasures against public corruption which include strengtening the organizational commitment, behaviour, and emphasizing code of ethics. The article also mentions the conflict of interests, challenges on law enforcement, and asset misappropriation.

Green Building Retrofits In A Corporate Setting, Edward M. Snook Jr.

Sustainability and Social Justice

Buildings influence human consumption levels and lifestyles, require resources for creation and operation, and occupy physical space in the environment. This study examines if energy efficient buildings provide sufficient benefits to overcome costs in a certified green building project and the ways that tenants and owners can work together to accomplish retrofit projects and LEED certification in existing buildings. The results of the LEED feasibility analysis demonstrated that the office building studied could achieve Silver or Gold certification with little or no infrastructure and process change cost. Additionally, benefits exist for both the building’s owner and tenant, and costs can …

The Effect Of Bad Reputation: The Occurrence Of Crisis, Corporate Social Responsibility, And Perceptions Of Hypocrisy And Attitudes Toward A Company, Kyujin Shim, Sung-Un Yang

Research Collection Lee Kong Chian School Of Business

Based on attribution theory, this study examines how corporate social responsibility (CSR) and media coverage of corporate reputation, crisis, and CSR history affect the attribution of corporate hypocrisy and subsequently shape attitudes toward a company. The study found that perceptions of corporate hypocrisy mediated corporate reputation and attitudes toward a company during a crisis. The study suggested that CSR might be utilized best when a company has a good reputation with no crisis, whereas corporate hypocrisy is perceived most when a bad reputation and/or a company crisis lead the public to infer ulterior motives in CSR. Theoretical and practical implications …

Mondi Bags Order On El Dorado Packaging's Objection & Emergency Motion To Quash Subpoena, Elizabeth E. Long

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Pulte Home Corporation Order On Plaintiff's Motion For More Definite Statement As To Defendant's Sixth And Ninth Defenses And Motion To Strike Defendant's Third Defense, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Dong Feng Fang Order On Motion To Sever, Melvin K. Westmoreland

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Uas Investments Llc Order On Motion By Uas, Frisbee And Daryl Moody Regarding Disqualification Of Prior Counsel And Access To Documents, Elizabeth E. Long

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Drummond Financial Services Llc Order On Plaintiffs' Motion For Contempt, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.