Business Law, Public Responsibility, and Ethics Commons^™

The Impact Of Corruption On Firm Tax Compliance In Transition Economies: Whom Do You Trust?, Anna Alon, Amy M. Hageman

Faculty Publications

Tax compliance is an important issue for governments and the public alike. To meet public needs and fund public mandates, firms around the world are expected to comply with tax laws. Factors that are related to organizational (firm) tax compliance have not been sufficiently examined in the literature. Due to the increasing global influence of transition economies, factors associated with firm tax compliance in transition economies are particularly of interest. Based on a sample of over 5,000 firms from 22 former Soviet Bloc transition economies, we find that higher levels of corruption and higher levels of particularized trust (reliance on …

Section 5: Business, Institute Of Bill Of Rights Law, William & Mary Law School

Supreme Court Preview

No abstract provided.

The Effect Of Arthur Andersen's Demise On Clients' Audit Fees And Auditor Conservatism: International Evidence, Bin Srinidhi, Mahmud Hossain, Chee Yeow Lim

Research Collection School Of Accountancy

Using samples from 12 non-U.S.A. countries, we find that following Arthur Andersen's failure in the United States of America, successor Big-N auditors charged an audit fee premium for ex-Andersen clients compared to existing clients and non-Andersen switch-ins. We show that this audit fee premium is not attributable to the Andersen switch-ins having lower prior earnings quality or lower bargaining power than non-Andersen switch-ins. We also show that ex-Andersen clients exhibit higher earnings quality after the switch than do ongoing clients and other switch-ins. These results suggest that the audit fee premium is attributable to auditor conservatism. Furthermore, we find that …

Roles And Responsibilities Of Corporate Lawyers In The Securities Market In Anglo-American Law (With Implications For Singapore), Wai Yee Wan

Research Collection Yong Pung How School Of Law

No abstract provided.

Acts And Work, Theology Of Work Project, Aaron Kuecker

Theology of Work Project

1. Introduction to Acts
2. The Beginning of God's New World (Acts 1-4)
   • A Community with a Mission (Act 1:6)
   • An Orienting Vocation for the Kingdom of God (Acts 1:8)
   • An Orienting Identity as God's Kingdom Witnesses in Daily Life (Acts 2:1-41)
   • An Orienting Community that Practices the Ways of God's Kingdom (Acts 2:42-47; 4:32-38)
     • The Economics of Radical Generosity (Acts 2:45; 4:34-35)
     • The Holy Spirit Empowers Radical Generosity With Every Kind of Resource (Acts 2:42-47; 4:32-38)
     • A Just Community Is a Witness to the World (Acts 2:47; 6:7)
3. A Clash of Kingdoms: Community and Power (Acts 5-7)
   • Ananias and Sapphira: A …

A Theory Of Vertical Political Interaction In Cigarette Taxation, Khawaja Mamun

WCBT Faculty Publications

This paper examines the political interdependence of federal and state cigarette tax rates. We develop a lobby group model where a state’s endogenous reaction to a federal cigarette tax hike depends crucially on the political responses of the cigarette producer and anti-smoking lobby groups.

Reconciling Whales And Lobstermen, Margaret (Peg) A. Van_Patten Ms.

Wrack Lines

Right whales are highly endangered; only 300-400 are left on earth. One of the primary causes of mortality is entanglement in fishing gear. This article is about a Sea Grant project in which lobstermen willingly shared information about how and where they fish to try and help avoid harming whales.

Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu

Research Collection School Of Computing and Information Systems

The purpose of this paper is to offer accounting educators additional perspectives for ethics education by considering teaching approaches from medicine and law. It takes the form of literature review and argument. The paper finds that ethics education in accounting shows deficiencies in terms of code-bound content, less systematic formal training, less informal hands-on training, and less usage of partnering in comparison to ethics education in medicine and law, thereby producing students with higher moral cognitive capabilities. Based on these findings, the authors provide some recommendations for improvement.

Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu

Research Collection School Of Computing and Information Systems

The purpose of this paper is to offer accounting educators additional perspectives for ethics education by considering teaching approaches from medicine and law. It takes the form of literature review and argument. The paper finds that ethics education in accounting shows deficiencies in terms of code-bound content, less systematic formal training, less informal hands-on training, and less usage of partnering in comparison to ethics education in medicine and law, thereby producing students with higher moral cognitive capabilities. Based on these findings, the authors provide some recommendations for improvement.

Sabbath & Management, Theology & Application, Michael E. Cafferky

Faculty Works

Without detracting from the importance of setting aside one day of worship each week some scholars believe that the meaning of Sabbath contains broader principles. This paper presents a summary of Sabbath theology based on two biblical themes: Creation and Covenant. It provides support for why managers should consider applying Sabbath principles in their work. Part III shows some of the ways in which this might play out in managerial work.

“Green” Technology And Ecologically Unequal Exchange: The Environmental And Social Consequences Of Ecological Modernization In The World-System, Eric Bonds

History and American Studies Articles

This paper contributes to understandings of ecologically unequal exchange within the world-systems perspective by offering a series of case studies of ecological modernization in the automobile industry. The case studies demonstrate that “green” technologies developed and instituted in core nations often require specific raw materials that are extracted from the periphery and semi-periphery. Extraction of such natural resources causes significant environmental degradation and often displaces entire communities from their land. Moreover, because states often use violence and repression to facilitate raw material extraction, the widespread commercialization of “green” technologies can result in serious human rights violations. These findings challenge ecological …

Executive Compensation And Regulation Imposed Governance: Evidence From The California Non-Profit Integrity Act (2004), Tharindra Ranasinghe, S. Khumawala, S. Mishra, S. Dhole

Research Collection School Of Accountancy

No abstract provided.

Understanding The Relationship Between Entrepreneurship Education, Experiential Learning And Business Ethics, Kathleen Farrell, Thomas Cooney, Christina Benson, Gary Palin

Conference papers

Recent cognitive research in entrepreneurship describes the entrepreneur as a ‘motivated tactician’, who can be characterized as a “fully engaged thinker who has multiple cognitive strategies available” (Haynie et al., 2010: p18), and the ability to shift and choose rapidly from among them based on specific goals, motives, needs and circumstances, leading to the ability to act (or not) in response to perceived entrepreneurial opportunities. The Association for Experiential Education broadly defines experiential education as: “a philosophy and methodology in which educators purposefully engage with learners in direct experience and focused reflection in order to increase knowledge, develop skills and …

Employee Surveillance And The Modern Workplace, Marko Pitesa

Research Collection Lee Kong Chian School Of Business

Employee surveillance is rapidly becoming widespread in the modern workplace. The rise of information technologies is enabling the development of unprecedented methods of surveillance and employees as well as employers are now facing a need for a reassessment of the system of moral relations this phenomenon entails. This chapter provides an overview of the most widespread workplace surveillance methods and tries to identify the stakeholders and analyse the relations between them. Finally, the key findings of this ethical assessment are pointed out and guidelines for a morally responsible approach to workplace surveillance are proposed. The level of the analysis, in …

Disciplinary Effect Of Internal Control Provisions Of Sox On Corporate Governance Structures, Beng Wee Goh

Research Collection School Of Accountancy

This study examines whether the internal control provisions under the Sarbanes–Oxley Act (SOX) have a disciplining effect on the governance structures of firms. We find that audit committee members and outside directors of firms that disclose material weaknesses (MWs) under Section 302 of SOX are more likely to leave the firms compared to their counterparts in a matched sample of control firms without such weaknesses, and they lose more outside directorships than their counterparts in the control firms. These results are consistent with the notion that the labor market imposes reputational penalties for internal control failures. Although the MW firms …

Client Conservatism And Auditor-Client Contracting, Yoonseok Zang, Chee Yeow Lim, Mark Defond

Research Collection School Of Accountancy

Auditors risk costly litigation and loss of reputation when they are associated with clients that engage in substandard financial reporting, and prior research argues that accounting conservatism reduces managements‟ tendency to misreport. Thus, we predict that client conservatism affects auditor-client contracting by reducing auditor litigation and reputation risk. Consistent with our predictions, we find that conservative audit clients are less likely to trigger auditor litigation or issue accounting restatements; and that auditors of conservative clients charge lower audit fees, issue fewer going concern opinions, and resign less frequently. Taken together, these findings are consistent with client accounting conservatism playing an …

Communicating Ethics: Analysis Of Annual Letters To Stakeholders, Christopher Bryan

Communication & Leadership Dissertations and Theses

This research examines how executives, leaders and managers communicate their sense of ethics. Literature from various disciplines is increasingly focusing on the strong ethical tone-at-the-top and strong ethical culture to prevent organizational wrongdoing. The literature suggests that leaders face unique challenges in communicating their ethics and that the communication of ethics is inhibited by a psychological bias and the work is grounded in the cultural communication theory of Geertz and Pacanowsky and the organizational culture work of Schein. The research focuses on CEO annual letters written to stakeholders. This form of communication is a high-profile channel of communication and written …

Whole Foods Market ™ Case Study: Leadership And Employee Retention, Kristin L. Pearson

MBA Student Scholarship

Employee retention can be a challenge for Human Resources in today’s business climate, especially in retail food service occupations due to long and sometimes unpredictable hours, limited benefits, and growth potential to name a few. Despite the obstacles, Whole Foods Market has been able to overcome such limitations allowing employees flourish and as a result have set an industry benchmark for reducing voluntary turnover. This case study research is an examination of Whole Foods Market CEO John Mackey and his modern approach to leadership and its effect on employee retention. The purpose of the research is to examine the association …

Personal Social Networking: Affects On Companies Hiring Decisions, Damaris Betances, Robert Solarczyk, Cathy Bellows

MBA Student Scholarship

The purpose of this exploratory study was to investigate the effects personal social networking sites had on candidate’s opportunities for obtaining employment and how and to what extent hiring managers used this information in the hiring process. Hiring managers across four industries: Retail, Banking, Healthcare and Hospitality were surveyed to learn how they are using social media sites to “screen” potential mid-level (and above) managers for their organizations. Additionally, the researchers wanted to determine what social media content was most influential in developing negative perception of the candidate. The results of the study showed contrasting results to prior studies which …

The Growing Concern Of Poverty In The United States: An Exploration Of Food Prices And Poverty On Obesity Rates For Low-Income Citizens, Catherine Gillespie, Kathy Gray, Ethan Bailey, John Zivalich

Undergraduate Economic Review

Studies demonstrate the link between income and obesity, determining factors to explain the strong correlation between high body mass index and low socioeconomic status. Many focus on uncovering predictors but few use a systems approach: identifying the interaction among predictors and their relative magnitude concerning obesity. This study asks: do poverty or food price indicators have a statistically stronger relationship with obesity?

By collecting data, evaluating trends, and analyzing statistics, this study extends research by revealing a stronger relationship between obesity and food prices as opposed to obesity and poverty.

The Impact Of Nationality, Gender, And Education On Students’ Buying Attitudes Towards Ethical And Socially Responsible Products, Christina Blundin, Suphamas Chatvisedphan, Siraprapa Dusadeewanich, Elena Perova, Xuebo Wang

MBA Student Scholarship

In today’s corporate climate, a company’s ethical and social responsible (ESR) involvement raises concern amongst consumers. Companies seek methods to demonstrate their high level of ESR in order to win customers’ loyalty. Prior research has been performed examining different variables with regards to the purchase of ESR products. This study utilizes empirical evidence from a private university in Rhode Island, Johnson & Wales University to investigate the significance of demographic variables such as nationality, gender and educational level with regards to students' ESR buying attitude. Additionally considered and analyzed external factors are product price, advertisement and industry concern. Results indicate …

Corporate Social Responsibility: Fallacies And Flaws, Christina Blundin

MBA Student Scholarship

Over time, the ideals of business and society have become discordant from one another. When exactly this occurred is not as important as the effects it has had. When society began asking more from business, it voiced its concerns over companies solely existing to create profits, as well as their lack of responsibility to society. Consequently, businesses were coerced into performing acts of Corporate Social Responsibility (CSR), and philanthropy, to justify the profits they receive. However, in the pursuit of CSR, both business and society got short changed. They misconstrued the tenants of CSR. Each thought that it was the …

Using Second Circuit Precedent To Fundamentally Change Mutlinational Corporations' Global Foreign Corrupt Practices Act Internal Investigations, Travis Robert-Ritter

Brigham Young University International Law & Management Review

No abstract provided.

Attitudes Of Canadian Beef Producers Toward Animal Welfare, J. M. Spooner, C. A. Schuppli, D. Fraser

Farm Animal Welfare Collection

Commercial beef production in western Canada involves raising cows and calves on large tracts of grassland, plus grain-based ‘finishing’ of animals in outdoor feedlots. This study used open-ended, semi-structured interviews to explore views on animal welfare of 23 commercial beef producers in this system. Although wary of the term ‘animal welfare’, participants understood the concept to encompass three well-known elements: (i) basic animal health and body condition; (ii) affective states (comfort, contentment, freedom from hunger or thirst); and (iii) the ability to live a ‘natural’ life. Participants attached importance to protecting animals from natural hardships (extreme weather, predators), yet many …

Accounting For Goodwill Pre&Post Sfas 142 And The Implications For Earnings Management, Liang Jian Wu

Honors Scholar Theses

This thesis explores how impairment charges driven by management assessment have led to the possibility of earnings management under the SFAS 142 standard. The goal of carrying out this research is to help the user understand the implications behind allowing management to judge impairment charges (US GAAP) versus pre SFAS 142 when intangibles such as a goodwill were amortized (currently IFRS).

How has SFAS 142 opened the door for earnings management? If there is evidence to prove this assumption, then what factors drive management's impairment decisions. This information is pertinent to investors when analyzing a potential investment as goodwill can …

Business Courts And Interstate Competition, John F. Coyle

William & Mary Law Review

Over the past two decades, specialized trial courts that hear business disputes primarily or exclusively have been established in nineteen states. To explain the recent surge of interest in these courts, policymakers and scholars alike have cited the process of interstate competition. Specifically, these commentators have argued that business courts serve, among other purposes, to attract out-of-state companies to expand their business, reincorporate, or litigate disputes in the jurisdiction that created the business court.

This Article critically evaluates each of these theories. It argues first that business courts do not serve to attract companies from other states because business expansion …

Interpreter Roles And Transition For Public School Students Who Are Deaf: A Multiple Case Study, John Hinz

Doctoral Dissertations and Projects

This qualitative multiple case study research project examines interpreter use for students who are Deaf in the public school system and juxtaposes it with interpreter use found in the work sector after the school-to-work (STW) transition. Semi-structured interviews with 16 Deafness professionals and 6 study participants who are Deaf, as well as workplace observations yield bits of data which are coded and themed for review. Results confirm that interpreter use is abundant in public schools and scant in the work sector. Further results determine that STW placements for students who are Deaf can be haphazard, while employers are largely unaware …

Geographic Proximity Between Auditor And Client: How Does It Impact Audit Quality?, Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu, Yoonseok Zang

Research Collection School Of Accountancy

Using a large sample of audit client firms, this paper investigates whether and how the geographic proximity between auditor and client affects audit quality proxied by accrual-based earnings quality. We define an auditor as a local auditor (1) if the auditor’s practicing office is located in the same metropolitan statistical area (MSA) as the client's headquarters and (2) if the geographic distance between the two cities where the auditor’s practicing office and the client’s headquarters are located is within 100 kilometers or they are in the same MSA. As predicted, our empirical results are consistent with local auditors providing higher-quality …

From Boardroom To Parliament, Singapore Management University

Perspectives@SMU

Everyone has different motivations for working, . But the primary incentive for slogging it out in the corporate jungle would be money— at least that is what employers believe. This helps explain why companies are often willing to shell out wads of cash to outbid one another in the labour market for top executives.

F.A.C.E.S. (Faculty Academic Community Education Showcase): Professional Growth Experiences In A Career University, Paul J. Colbert, Ph.D.

MBA Faculty Conference Papers & Journal Articles

Institutes of higher education exist for the purpose of developing, fostering, nurturing, and stimulating the intellectual growth and development of students. The core values of a college education provide students conceptual and practical educational opportunities that focus on improving their skills and knowledge. These skills and knowledge translate into purposeful, real-life learning experiences. However, in the academic community, learning is not restricted to students. Faculty, too, must be supported and provided opportunities for personal and professional growth and development. Although professional development is not a novel concept in the education profession, schools often take up the gauntlet, but fall short …