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Description
An ethical dilemma is not a matter of “right” versus “wrong,” but rather it is a situation of conflicting values. A common ethical dilemma is that of honesty versus loyalty—is it better to tell the truth, or remain loyal to the company? In the Japanese culture, truth is

An ethical dilemma is not a matter of “right” versus “wrong,” but rather it is a situation of conflicting values. A common ethical dilemma is that of honesty versus loyalty—is it better to tell the truth, or remain loyal to the company? In the Japanese culture, truth is circumstantial and can vary with different situations. In a way, the Japanese idea of honesty reflects how highly they value loyalty. This overlap of values results in the lack of an ethical dilemma for the Japanese, which creates a new risk for fraud. Without this struggle, a Japanese employee does not have strong justification against committing fraud if it aligns with his values of honesty and loyalty.
This paper looks at the Japanese values relating to honesty and loyalty to show how much these ideas overlap. The lack of a conflict of values creates a risk for fraud, which will be shown through an analysis of the scandals of two Japanese companies, Toshiba and Olympus. These scandals shine light on the complexity of the ethical dilemma for the Japanese employees; since their sense of circumstantial honesty encourages them to lie if it maintains the harmony of the group, there is little stopping them from committing the fraud that their superiors asked them to commit.
In a global economy, understanding the ways that values impact business and decisions is important for both interacting with others and anticipating potential conflicts, including those that may result in or indicate potential red flags for fraud.
ContributorsTabar, Kelly Ann (Author) / Samuelson, Melissa (Thesis director) / Goldman, Alan (Committee member) / WPC Graduate Programs (Contributor) / W.P. Carey School of Business (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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Description
The purpose of this thesis is to explore if any correlation exists between the proposed components of happiness with overall self-perceived happiness. This thesis also explores how introversion and extraversion, gender, and working status affects the proposed components of happiness for college students and how their happiness influences engagement, motivation,

The purpose of this thesis is to explore if any correlation exists between the proposed components of happiness with overall self-perceived happiness. This thesis also explores how introversion and extraversion, gender, and working status affects the proposed components of happiness for college students and how their happiness influences engagement, motivation, preference of organizational culture, and the activities that they engage in. This research was gathered from secondary sources and a survey that was given to undergraduate students at Arizona State University. We found that well-being, gratitude, achievement, psychological empowerment, and affection contribute to both extraverts and introverts' happiness. In addition, we found that extraverts reported higher means than introverts in each factor; including happiness in general and what contributes to it. Contrary to popular belief, our research shows that autonomy either had no correlation or negatively correlates with happiness. In addition, we found that both extraverts and introverts participate in social and nonsocial activities rather than solely on their expected type of activity. Our research also shows that females reported higher means than males on gratitude, achievement, and autonomy. One significant implication of this study is that it can help individuals to better understand themselves and people they interact with.
ContributorsVasquez, Delia (Co-author) / Lopez, Miguel (Co-author) / LePine, Marcie (Thesis director) / Arce, Alma (Committee member) / Barrett, The Honors College (Contributor) / Department of Supply Chain Management (Contributor) / Department of Psychology (Contributor) / School of Accountancy (Contributor)
Created2014-12
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DescriptionA group project working to implemented programs in the Town of Gilbert that build an entrepreneurial ecosystem within the town.
ContributorsCarneal, Tracy (Co-author) / Browning, Kelcey (Co-author) / Camoriano, James (Co-author) / Badulescu, Chris (Co-author) / Lindsey, Laura (Thesis director) / Riddel, Dana (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor)
Created2014-05
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Description
Executive compensation is broken into two parts: one fixed and one variable. The fixed component of executive compensation is the annual salary and the variable components are performance-based incentives. Clawback provisions of executive compensation are designed to require executives to return performance-based, variable compensation that was erroneously awarded in the

Executive compensation is broken into two parts: one fixed and one variable. The fixed component of executive compensation is the annual salary and the variable components are performance-based incentives. Clawback provisions of executive compensation are designed to require executives to return performance-based, variable compensation that was erroneously awarded in the year of a misstatement. This research shows the need for the use of a new clawback provision that combines aspects of the two currently in regulation. In our current federal regulation, there are two clawback provisions in play: Section 304 of Sarbanes-Oxley and section 954 of The Dodd\u2014Frank Wall Street Reform and Consumer Protection Act. This paper argues for the use of an optimal clawback provision that combines aspects of both the current SOX provision and the Dodd-Frank provision, by integrating the principles of loss aversion and narcissism. These two factors are important to consider when designing a clawback provision, as it is generally accepted that average individuals are loss averse and executives are becoming increasingly narcissistic. Therefore, when attempting to mitigate the risk of a leader keeping erroneously awarded executive compensation, the decision making factors of narcissism and loss aversion must be taken into account. Additionally, this paper predicts how compensation structures will shift post-implementation. Through a survey analyzing the level of both loss- aversion and narcissism in respondents, the research question justifies the principle that people are loss averse and that a subset of the population show narcissistic tendencies. Both loss aversion and narcissism drove the results to suggest there are benefits to both clawback provisions and that a new provision that combines elements of both is most beneficial in mitigating the risk of executives receiving erroneously awarded compensation. I concluded the most optimal clawback provision is mandatory for all public companies (Dodd-Frank), targets all executives (Dodd-Frank), and requires the recuperation of the entire bonus, not just that which was in excess of what should have been received (SOX).
ContributorsLarscheid, Elizabeth (Author) / Samuelson, Melissa (Thesis director) / Casas-Arce, Pablo (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
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Description
This thesis discusses our path toward creating Cookies 4 Change (C4C), a student organization at Arizona State University. This organization works in tandem with the Community School's Initiative (CSI) at Children's First Leadership Academy (CFLA), a school for housing insecure K-8 students in the valley. This mission of Cookies 4

This thesis discusses our path toward creating Cookies 4 Change (C4C), a student organization at Arizona State University. This organization works in tandem with the Community School's Initiative (CSI) at Children's First Leadership Academy (CFLA), a school for housing insecure K-8 students in the valley. This mission of Cookies 4 Change is to mentor 7th and 8th grade students of the CSI program at Children's First Leadership Academy in life, in entrepreneurial endeavors, in academic pursuits, and in fundraising to illuminate future potential in both education and careers beyond. To fulfill this mission, we researched three main fields: volunteer motivation, self-esteem in the classroom, and curriculum. This research helped us to first determine the best way to structure our organization to keep ASU students engaged, second to build the self-esteem of the middle school students, and third to create sustainable curriculum on the topic of entrepreneurship. In addition, to ensure the sustainability of Cookies 4 Change, we are developing strong and committed members to take the reigns of the organization when we graduate. We have created detailed pass along documents to complement this thesis and assist them in running C4C. Lastly, we discuss the potential scalability of Cookies 4 Change as a concept to different underprivileged schools in the valley and other cities with a similar socioeconomic makeup. By delving further into our story, the research, the organization, the curriculum, our future, and the scalability, we hope to detail the work we have done to help these students and how the organization will continue helping after we are gone.
ContributorsMiller, Jenna Marie (Co-author) / Lefever, Ian (Co-author) / Feeney, Mary (Thesis director) / Clausen, Tom (Committee member) / Department of Economics (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
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Description
This paper takes a look at developing a technological start up revolving around the world of health and fitness. The entire process is documented, starting from the ideation phase, and continuing on to product testing and market research. The research done focuses on identifying a target market for a 24/7

This paper takes a look at developing a technological start up revolving around the world of health and fitness. The entire process is documented, starting from the ideation phase, and continuing on to product testing and market research. The research done focuses on identifying a target market for a 24/7 fitness service that connects clients with personal trainers. It is a good study on the steps needed in creating a business, and serves as a learning tool for how to bring a product to market.
ContributorsHeck, Kyle (Co-author) / Mitchell, Jake (Co-author) / Korczynski, Brian (Co-author) / Peck, Sidnee (Thesis director) / Eaton, John (Committee member) / Barrett, The Honors College (Contributor) / Department of Finance (Contributor) / Department of Economics (Contributor) / Department of Management (Contributor) / Department of Psychology (Contributor) / Department of Supply Chain Management (Contributor) / School of Accountancy (Contributor) / W. P. Carey School of Business (Contributor)
Created2014-05
Description
The purpose of this honors thesis project is to educate and excite French students on the subject of French films, as well as any person who might be interested in immersing himself/herself in the world of French cinema. This project aims to provide an introduction to French culture through film,

The purpose of this honors thesis project is to educate and excite French students on the subject of French films, as well as any person who might be interested in immersing himself/herself in the world of French cinema. This project aims to provide an introduction to French culture through film, and thereby inspire a love of Francophone culture and movies. To accomplish this goal, this honors project will first introduce the differences between French and American films and explain how those differences are based on the underlying culture of the two regions. These differences, in addition to the language barrier, can cause cultural misunderstandings. As a result, these misunderstandings often prevent many Americans from ever experiencing French cinema. The varying history, pacing, writing styles, and gender roles of French and American films can be analyzed to discover each culture's norms and values. Though films often come from a place of imagination, they can also give clues about the life of the society that creates and watches them. After first exploring the history and evolution of cinema in France and America, the project will also analyze the major cinematic differences between the two. Finally, the project contains advice for the reader on film-watching strategies to maximize his/her understanding and enjoyment. Films can serve as a unique and educational lens where viewers can observe cultures in an entertaining environment. When watching foreign films, viewers can hope to gain more insight into the people and the norms of different cultures, and hopefully they will become excited to learn more.
ContributorsSelman, Kaitlyn Michelle (Author) / Poteet, Lesley (Thesis director) / Bahtchevanova, Marianna (Committee member) / School of International Letters and Cultures (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2017-12
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Description
Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average

Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average Americans. There were several US criminal code sections that resulted from the passing of SOX. Statute 1519, which is often referred to as the "anti-shredding provision", penalizes anyone who "knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to" obstruct a current or foreseeable federal investigation. This statute, although intended to punish behavior similar to that which occurred in the early 2000s by corporations and auditors, has been used to charge people beyond its original intent. Several issues with the crafting of the statute cause its broad application and some litigation even reached the Supreme Court due to its vague wording. Not only is the statute being applied beyond the intent, there are other issues that legal scholars have critiqued it for. This statute is far from being the only law facing these issues as the same issues and critiques are found in the 14th amendment. Rewriting the statute seems to be the most effective way to address the concerns of judges, lawyers and defendants regarding the statute. In addition, Congress could have passed this statute outside of SOX to avoid being seen as overreaching if obstruction of justice related to documents was actually an issue outside of corporate fraud.
ContributorsGonzalez, Joana (Author) / Samuelson, Melissa (Thesis director) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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Description
This study examined if Hofstede's cultural dimensions are able to predict the scheme used to commit fraud and the frequency of the scheme. All six of Hofstede's cultural dimensions were applied to 9 different countries across the world. These countries were selected based on the number of fraud cases that

This study examined if Hofstede's cultural dimensions are able to predict the scheme used to commit fraud and the frequency of the scheme. All six of Hofstede's cultural dimensions were applied to 9 different countries across the world. These countries were selected based on the number of fraud cases that were reported in the 2016 Report to the Nations published by the Association for Certified Fraud Examiners. The theory was that Hofstede's Cultural dimensions would be able to predict the scheme that would be used to commit fraud. The results however do not support this hypothesis. There were some significant relationships between some of the schemes and Hofstede's cultural dimensions. However there were some of the schemes that had no significant relationships which could be due to the limitations of this study.
ContributorsGutierrez, Diana (Author) / Dawson, Greg (Thesis director) / Samuelson, Melissa (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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Description
My thesis is a creative project in which I designed, developed, marketed, and sold a mobile application on the iOS (iPhone) platform. In addition to developing a mobile application, I also formed a Limited Liability Company, Flem LLC, which I will own, manage, and operate for the duration of this

My thesis is a creative project in which I designed, developed, marketed, and sold a mobile application on the iOS (iPhone) platform. In addition to developing a mobile application, I also formed a Limited Liability Company, Flem LLC, which I will own, manage, and operate for the duration of this project and beyond the thesis project. Flem LLC allows me to create a unique brand for my company, separate from myself, as well as providing legal protection for my personal assets. My initial application is titled "Derpy Calc". It is a basic calculator for iPhone capable of adding, subtracting, multiplying, dividing, and taking the square root of positive, negative, and decimal numbers. Derpy Calc is unique because before it will output an answer, Derpy, the calculator's personality, will make a remark or ask a question that is factual, random, or silly. This application is targeted at teenagers and young adults and the outputs Derpy gives will be targeted those demographic. The purpose of this application is to provide humor and spontaneity to the process of doing math and is currently the only iOS application with that focus. Derpy debuted on the Apple App store on March 1st 2013. As of March 27th, it is on Version 1.2, has had 457 advertisement views on 328 downloads. It has earned Flem LLC a total of $0.75 in advertising revenues.
ContributorsFleming, William Patrick (Author) / Peck, Sidnee (Thesis director) / Nemanich, Louise (Committee member) / Faucon, Christophe (Committee member) / Barrett, The Honors College (Contributor) / Department of Finance (Contributor) / School of Accountancy (Contributor)
Created2013-05