Business Law, Public Responsibility, and Ethics Commons^™

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 …

April 2026 Ce Spotlight: Mate Training To Renew Dea Licenses Available Online, David Foe

The Journal of the Michigan Dental Association

This document details time-sensitive continuing education opportunities for Michigan dental professionals. It specifically highlights eight hours of online MATE training required for DEA license renewal, available through April 26. Presented by Tom Viola, the training covers the roles of opioid and non-opioid analgesics and the clinical implications of substance use. Furthermore, the document provides resources for members to track their state CE requirements and access on-demand webinars and radiography training through the MDA website to ensure compliance with licensure standards.

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 …

Yes, Dentists (And The Mda) Are Subject To Antitrust Law, Daniel Schulte Jd

The Journal of the Michigan Dental Association

MDA Legal Counsel Dan Schulte provides a critical overview of how antitrust laws apply to individual dentists and professional associations. The article defines illegal activities such as price-fixing, group boycotts, and market allocation, explaining that even informal agreements among competitors can trigger prosecution by the FTC or DOJ. Schulte advises dentists to avoid discussing fees or participation in dental plans with peers at meetings. The document distinguishes between "per se" violations and the "rule of reason" analysis, emphasizing that transparency and independent business decisions are essential to avoid severe legal penalties.

Here Are The Candidates For 2026-27 Mda Positions, Todd Christy Dds

The Journal of the Michigan Dental Association

This document presents the official slate of candidates for leadership positions within the Michigan Dental Association and for representation in the ADA House of Delegates. It details the open officer roles, including president-elect and speaker of the House, along with various trustee positions. The article outlines the governance process for elections occurring during the Annual Session and provides instructions for members wishing to self-nominate from the floor. This feature ensures members are informed about the individuals seeking to shape the future policies and direction of organized dentistry in Michigan.

Government & Insurance Update: Mda Advocacy Successes, James Budd Mpp

The Journal of the Michigan Dental Association

This document summarizes the recent legislative achievements of the Michigan Dental Association’s advocacy team. Key highlights include the House passage of bills regulating dental specialty advertising to ensure transparency for patients and the elimination of the inactive Dental Specialty Task Force. The update also promotes the MDA’s legislative text alert system and online tools designed to help member dentists engage with lawmakers on "hot-button" issues. By staying informed through these platforms, Michigan dentists can support the MDA’s mission to improve practice conditions and access to care across the state.

Volunteering: Service To Humanity Is The Best Work Of Life, William Chase Dds, Maom

The Journal of the Michigan Dental Association

Dr. William Chase reflects on a 45-year career enriched by dental volunteering and humanitarian missions. Chronicling his experiences treating patients in the Philippines and Brazil, he illustrates how altruism provides professional satisfaction that transcends financial gain. The article outlines various domestic opportunities for service, such as the MDA Foundation’s Mission of Mercy and the Donated Dental Services (DDS) program. Chase provides a checklist for interested volunteers and encourages colleagues to emerge from their comfort zones to provide life-altering care to underserved populations locally and abroad.

Profit Vs. Principle: How Formula 1 Navigates Their Global Brand Perception In The Middle East, James R. J. Celli

Senior Theses

This thesis explores how Formula 1 (F1) tries to balance its growing economic goals with the ethical questions that come with expanding into the Middle East. As F1 continues to host races in countries such as Bahrain, Saudi Arabia, the United Arab Emirates, and Qatar, concerns have grown about whether the sport is being used for “sportswashing,” where major sporting events are meant to improve the image of governments with poor human rights records. At the same time, F1 promotes values like sustainability, equality, and human rights, which makes this situation even more complex.

The goal of this research is …

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, …

Mda Advocacy: Advocacy Continues Despite A Challenging Climate, James Budd Mpp

The Journal of the Michigan Dental Association

This update reviews the MDA's legislative efforts during a period of significant gridlock in the Michigan Legislature. It highlights key priorities such as bills addressing virtual credit card payments and dental specialty advertising. The source emphasizes that advocacy remains essential even when progress is slow, as it builds the relationships necessary for future success. Additionally, it outlines the "MDA Service Promise" and announces an upcoming PAC competition at the Annual Session to support the association's political activities.

News You Need, David Foe

The Journal of the Michigan Dental Association

This comprehensive news section covers a wide range of association updates, including previews of the 2026 Annual Session and the Mission of Mercy volunteer event. It provides critical "Dental Benefit Briefs" regarding claims appeals, CMS rule changes for prior authorization, and code deletions affecting reimbursement. The source also features a Q&A with the new ADA 9th District Trustee and highlights new guidelines for using generative AI in dental journalism. Additionally, it reports on community grants and charitable programs like Livingston District’s "Gold for Food".

What Are The Factors Affecting The Financial Sustainability Of Social Enterprises In Egypt?, Mina Atta Ghaly

Theses and Dissertations

This thesis investigates what factors affect the financial sustainability of social enterprises (SEs) in Egypt, situating them within a constrained MSME, legal and sectoral context marked by informality, weak innovation and recurrent shocks. Drawing on global and Egyptian literature, it identifies ten candidate factors—business model, financial management, founders’ skills and mindset, revenue structure, sector and mission, legal framework and innovative finance, capacity building, investment mechanisms and “the right investor”, adaptability to shocks, and ecosystem conditions—and integrates them into an extended Social Enterprise Model Canvas. Using a qualitative, exploratory design with semi‑structured interviews of social enterprise founders, incubators/accelerators, investors and experts, …

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 …

Top Documenting Mistakes To Avoid: Reduce Your Risk Of A Malpractice Case, Jeff Spindler Mda Ifg, Lynda Farnen Jd

The Journal of the Michigan Dental Association

This month’s cover story addresses the critical importance of accurate patient records in reducing the risk of malpractice suits and Board of Dentistry discipline. It identifies common documenting errors, such as charting only abnormal findings, failing to identify the specific treatment provider, and omitting treatment discussions or drug administration details. The authors emphasize that documentation is a team-wide responsibility and offer guidance on correcting errors and adhering to record retention requirements.

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 …

The Power Of Choice: Transformative Moments In The Lives Of Biblical Heroes, Hershey H. Friedman, Linda Weiser Friedman

The Journal of Values-Based Leadership

This paper examines pivotal moments in the lives of key biblical figures and explores how these choices shaped both personal destinies and spiritual legacies. Biblical narratives depicting the lives of Adam, Noah, Joseph, Judah, Moses, Ruth, Boaz, David, Solomon, Zerubbabel, Esther, Mordechai, and Samson illustrate that these transcendent moments involve significant moral choices. We see that even revered figures can experience moral failings, and that some individuals can achieve greatness through singular acts of moral courage. These momentous decisions – whether acts of bravery, failures of judgment, vengeance versus reconciliation, worldly power versus spiritual calling, or moments of redemption—reveal profound …

Change Management With Ethical Leadership, Sophia Rudisill Holmes

The Journal of Values-Based Leadership

Ethical leadership ensures organizational environments are created and nurtured to support complex dilemmas that surface during change management. Leaders and followers in particular can navigate change management with intentional advance planning guided by the motives of their heart. The motives of a leader’s heart is observed by the ethical practices of their core values. Morally leaders and followers core values inform their ethical behaviors. Furthermore, Christian leaders have access to biblical scripture which provides a roadmap for leaders and followers in the mastery of adapting and not resisting during change management. Biblical scriptures also provide examples of practices that solve …

Effects Of Ai Transparency On Perceived Fairness In Ai-Driven Selection Tools: The Mediating Roles Of Ai Literacy And Attitudes Towards Ai, Tony Mellek

Industrial-Organizational Psychology Dissertations

Artificial intelligence is becoming an increasingly prominent feature of modern hiring, creating opportunities to enhance efficiency and consistency in selection. This study examined how AI transparency, AI literacy, and attitudes toward AI shape applicants’ perceptions of fairness when engaging with AI-scored pre-hire assessments. A sample of 290 U.S. adults were randomly assigned to either a high- or low-transparency hiring scenario and then completed measures of AI literacy, attitudes toward AI, and procedural fairness. Results indicated that both AI literacy and attitudes toward AI were strong and significant predictors of perceived procedural fairness, suggesting that applicants who feel knowledgeable about AI …

Enhancing Military Health System Organizational Efficiency And Quality Of Care Through A Social-Ecological Framework, Eric L. Peipelman

College of Graduate Studies: Theses & Dissertations

Timely and fair adjudication of incivility-related actions within the Department of Defense (DoD) and Military Health System (MHS) is increasingly crucial for maintaining accountability, mission readiness, and quality of care. Ongoing delays in resolving workplace complaints and inefficiencies in resource-heavy adjudications highlight the need to shift from reactive complaint handling toward proactive civility promotion and transparent decision-making. This Integrated Learning Experience (ILE) introduces the Peipelman Civility Discussion and Assessment Toolkit (PCDAT)—a comprehensive, evidence-based framework designed to improve civility, optimize resources, and enhance communication, even in the MHS. Based on the Social-Ecological Model (SEM) and adapted from the Workplace Power and …

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. …

Corporate Disclosure Meets Natural Language Processing: Topic Modeling, Disclosure Strategy, And Audit Implications, Wanxin Yu

2026

Corporate disclosures serve as a critical channel for firms to communicate their financial performance, strategic initiatives, and firm-specific risks. In recent years, rapid advances in natural language processing (NLP) have provided powerful new tools for extracting insights from the growing volume and complexity of corporate disclosures. This dissertation consists of three studies that explore how advanced textual analysis can reveal deeper insights into corporate disclosures, managerial behavior, and auditor practices.

The first paper (co-authored) develops a topic-based approach to measuring the substantive content of risk factor disclosures. Using an embedding-based topic modeling framework, we identify 30 interpretable risk topics and …

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 …

Fiscal Illusion And Property Tax Porportionality, Cathy Lynn Johnson

Dissertations of Practice

Tax Increment Financing (TIF) has become a widely utilized economic development tool, allowing municipalities to capture future increases in property tax revenue within designated redevelopment areas.

The study’s purpose was to examine how TIF districts in Illinois affect the proportional distribution of property tax burdens and the allocation of property tax revenues to public school districts. Guided by Resource Allocation Theory, Public Choice Theory, and Fiscal Illusion, the study investigated how the exclusion of incremental EAV alters tax rate calculations and redistributes tax responsibility among taxpayers both within and outside of TIF boundaries. A quantitative analytical framework was developed and …

From Privacy To Profit: The Evolution Of Name, Image, And Likeness Rights And The Revolution In College Athletics Toward Collegiate Capitalism, Donald M. Remy

Dickinson Law Review (2017-Present)

The story of Name, Image, and Likeness (NIL) rights in American law is one of adaptation, transformation, and ultimately, revolution. What began as a modest recognition of personal dignity in the late 19th century has evolved into a multibillion-dollar framework that has fundamentally altered the landscape of college athletics. The journey from Samuel Warren and Louis Brandeis’s seminal articulation of the “right to be let alone” to the June 2025 approval of the House v. NCAA¹ settlement represents not merely a doctrinal evolution but a profound shift in how American society conceptualizes the relationship between identity, commerce, and fair …