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Social and Behavioral Sciences Commons

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Articles 1 - 4 of 4

Full-Text Articles in Social and Behavioral Sciences

Implicit Communication And Enforcement Of Corporate Disclosure Regulation, Ashiq Ali, Michael T. Durney, Jill E. Fisch, Hoyoun Kyung Jul 2020

Implicit Communication And Enforcement Of Corporate Disclosure Regulation, Ashiq Ali, Michael T. Durney, Jill E. Fisch, Hoyoun Kyung

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This study examines the challenge of implicit communication -- qualitative statements, tone, and non-verbal cues -- to the effectiveness of enforcing corporate disclosure regulation. We use a Regulation Fair Disclosure (Reg FD) setting, given that the SEC adopted the regulation recognizing that managers can convey non-public information privately not just through explicit quantitative disclosures but also through implicit communication. In a high-profile enforcement action, however, the court focused on a literal examination of the manager’s language rather than his positive spin to conclude that the SEC had been “too demanding” in examining the manager’s statements and that its enforcement policy …


Empowering Employees To Prevent Fraud In Nonprofit Organizations, John M. Bradley Jan 2015

Empowering Employees To Prevent Fraud In Nonprofit Organizations, John M. Bradley

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This Article examines the significant problem of fraud within nonprofit organizations and demonstrates that current anti-fraud measures do not adequately reflect the important role employees play in perpetuating or stopping fraudulent activity. Psychological and organizational behavior studies have established the importance of (1) participation and (2) peers in shaping the behavior of individuals within the organizational context. This Article builds on that research and establishes that to successfully combat fraud, organizations must integrate employees into the design, implementation, and enforcement of anti-fraud strategy and procedures. Engaged, empowered employees will be less likely to commit fraud and more likely to dissuade …


First Generation E-Rulemaking: An Assessment Of Regulatory Agency Websites, Stuart Shapiro, Cary Coglianese Apr 2007

First Generation E-Rulemaking: An Assessment Of Regulatory Agency Websites, Stuart Shapiro, Cary Coglianese

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We examine 89 websites from federal regulatory agencies in order to evaluate their ease of use for those interested in commenting on or learning about their proposed regulations. We find that while there has been a lot of attention given to second and third generation “e-rulemaking” efforts, agency websites, a first generation innovation, still have considerable room for improvement. Notwithstanding legislative and executive branch efforts to enhance the accessibility of regulatory information on the Internet, our coding of regulatory agency websites reveals considerable variation in the quality of agency websites, with many websites still failing to provide relatively basic features.


Citizen Participation In Rulemaking: Past, Present, And Future, Cary Coglianese Jan 2006

Citizen Participation In Rulemaking: Past, Present, And Future, Cary Coglianese

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Administrative law scholars and governmental reformers argue that advances in information technology will greatly expand public participation in regulatory policy making. They claim that e-rulemaking, or the application of new technology to administrative rulemaking, promises to transform a previously insulated process into one in which ordinary citizens regularly provide input. With the federal government having implemented several e-rulemaking initiatives in recent years, we can now begin to assess whether such a transformation is in the works—or even on the horizon. This paper compares empirical observations on citizen participation in the past, before e-rulemaking, with more recent data on citizen participation …