Matching Items (10)
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- All Subjects: ethics
- Creators: School of Accountancy
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
- Resource Type: Text
Description
Financial statements are one of the most important, if not the most important, documents for investors. These statements are prepared quarterly and yearly by the company accounting department, and are then audited in detail by a large external accounting firm. Investors use these documents to determine the value of the company, and trust that the company was truthful in its statements, and the auditing firm correctly audited the company's financial statements for any mistakes in their books and balances. Mistakes on a company's financial statements can be costly. However, financial fraud on the statements can be outright disastrous. Penalties for accounting fraud can include individual lifetime prison sentences, as well as company fines for billions of dollars. As students in the accounting major, it is our responsibility to ensure that financial statements are accurate and truthful to protect ourselves, other stakeholders, and the companies we work for. This ethics game takes the stories of Enron, WorldCom, and Lehman Brothers and uses them to help students identify financial fraud and how it can be prevented, as well as the consequences behind unethical decisions in financial reporting. The Enron scandal involved CEO Kenneth Lay and his predecessor Jeffery Skilling hiding losses in their financial statements with the help of their auditing firm, Arthur Andersen. Enron collapsed in 2002, and Lay was sentenced to 45 years in prison with his conspirator Skilling sentenced to 24 years in prison. In the WorldCom scandal, CEO Bernard "Bernie" Ebbers booked line costs as capital expenses (overstating WorldCom's assets), and created fraudulent accounts to inflate revenue and WorldCom's profit. Ebbers was sentenced to 25 years in prison and lost his title as WorldCom's Chief Executive Officer. Lehman Brothers took advantage of a loophole in accounting procedure Repo 105, that let the firm hide $50 billion in profits. No one at Lehman Brothers was sentenced to jail since the transaction was technically considered legal, but Lehman was the largest investment bank to fail and the only large financial institution that was not bailed out by the U.S. government.
ContributorsPanikkar, Manoj Madhuraj (Author) / Samuelson, Melissa (Thesis director) / Ahmad, Altaf (Committee member) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Marijuana is the most commonly used illicit substance in the United States with over two million pounds seized annually and with a usage rate estimated at 19.8 million people in 2013 (SAMSHA, 2014). Currently there is a nationwide movement for the legalization of recreational marijuana via referendum at the state level. Three states and the District of Columbia have already adopted amendments legalizing marijuana and over a dozen more currently have pending ballots. This report explores what would be the impact of legalizing marijuana in Arizona through the examination of data from Colorado and other governmental sources. Using a benefit/cost analysis the data is used to determine what the effect the legalization of marijuana would have in Arizona. I next examined the moral arguments for legalization. Finally I propose a recommendation for how the issue of the legalization of recreational marijuana should be approached in Arizona.
ContributorsDiPietro, Samuel Miles (Author) / Kalika, Dale (Thesis director) / Lynk, Myles (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor)
Created2015-05
Description
The intent of this thesis was to explore current literature to further understand the work environments of medical fields and the obstacles that are unique to women pursuing medical careers. It is acknowledged that a significant glass ceiling exists for women in medical fields, specifically areas such as academia and surgery. Thus, the research is focused on determining explanations for a lack of women in said medical specialties, as well as understanding the source of the obstacles women face in medicine. This study was designed to obtain a general background from a literature review and then, to compare and supplement the findings with in-depth interviews of females in a variety of medical careers. From the literature review and the interviews, it was confirmed that the largest area of inequality women in medical fields faced was struggling to balance work and personal life, specifically motherhood. Furthermore, the knowledge gained from the literature review and interviews provided a framework for suggesting possible solutions to help women successfully balance a professional medical career and a personal life.
ContributorsHaugen, Kelsey Blair (Author) / Fonow, Mary Margaret (Thesis director) / Scheiner, Georganne (Committee member) / McGibbney, Michelle (Committee member) / Barrett, The Honors College (Contributor) / T. Denny Sanford School of Social and Family Dynamics (Contributor)
Created2013-05
Description
This study aims to identify the presence and impact of gender stereotypes for the business and construction industries and how women are hindered by these stereotypes. Through a two part study including a survey and one-on-one interviews with male and female participants, qualitative and quantitative data was collected to identify trends in stereotypes. The analysis identified the existence of gender stereotypes in four general categories: Education, Occupational Advancement, Work-Life Balance, and Glass Ceiling. In the subsequent passages, testimonials from study participants and additional research elaborate on how these categories of gender stereotypes impact women at specific companies and women in the business and construction industries as a whole. These testimonials allowed us to form conclusions on gender stereotyping in business and construction revealing the overall impact of many "unwritten" blockades against women's occupational success including the Glass Ceiling, Good Ol' Boys Club, and "Think Manager \u2014 Think Male". Although many of these stereotypes have impacted the business and construction industries for decades, many individuals currently in the workforce believe the new entrants into the workforce, the Millennial Generation, will likely cause gender stereotypes in the workforce to diminish.
ContributorsTroupe, Katherine (Co-author) / Evans, Nicole (Co-author) / Dove-Viebahn, Aviva (Thesis director) / Cassidy, Nancy (Committee member) / Weaver, Edwin (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
As an accounting major entering the field of financial auditing, I have learned how important the understanding and knowledge of ethics are. I have also learned how often there are grey areas that can cause a generally honest and ethical person to make a not-so-ethical choice. Due to the prevalence and difficulty of such situations involving ethical matters in the workplace, legislation has been put in place such as the Sarbanes-Oxley Act and the Whistleblower Protection Act. I believe the knowledge of such legislation combined with a knowledge of ethical skepticism can not only better the accounting industry, but better the business industry as a whole. This belief led to conducting this study, which aims to identify the impact of whistleblowing and ethics education on undergraduate business students and their likelihood to blow the whistle and analyze ethically ambiguous scenarios with greater skepticism. Through a survey including true or false questions and ethically ambiguous scenarios to be rated on a Likert scale, data was gathered for analysis. Data was divided into three groups for response comparison: accountancy students with Accounting 360: Ethics for Professional Accountants (ACC 360) complete, accounting students with ACC 360 incomplete, and non-accountancy students without ACC 360. The analysis provided some statistically significant responses where students who had completed an accounting ethics course were more likely to blow the whistle and rate a scenario as unethical over students who had not completed the course. However, following survey analysis and research on prior studies, further research is needed to determine more definitively the impact of such education. The data analysis and overall research collected allowed me to form conclusions on whistleblowing and ethics education in undergraduate studies. With the prevalence of ethical dilemmas and fraudulent behavior in the workplace, such a constructive ethical framework and whistleblowing behavior can be taught to improve the likelihood of blowing the whistle and determining ethical dilemmas as unethical. This leads to the proposal that all business students, not just accountancy students, be required to complete a business ethics course for the betterment of our professional careers.
ContributorsIkuma, Olivia R. (Author) / Call, Andrew (Thesis director) / Cassidy, Nancy (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
Parenting magazines within the U.S. have long been a source of comfort and information for parents. As evidenced by subscription numbers in the millions, parents’ desire for ‘expert’ advice on all aspects of child rearing make them prime consumers for the magazine industry. One study found that when parents seek advice, parenting magazines were second only to friends as a resource, and were consulted more often than professional resources such as doctors or health organizations (Koepke & Williams, 1989). Ultimately, the images and concepts parents retain from their exposure to parenting magazines are conveyed (explicitly or implicitly) to their children. At its very core, gender scripts serve as an institutionalized form of social control, or as Bem believes, “a basic organizing principle for every human culture” (1981). Further, researchers have elaborated, “gender inequalities and sex stereotypes hurt the majority of individuals by limiting their range of experiences, and thus their growth” (Spees & Zimmerman, 2002). This provides an absolute disservice to individuals and to our communities two fold, as gendered messages in parenting magazines can shape (or indeed limit) the experiences and perceptions of both parents and their children. The intention of this study is to examine the ways in which editorial content in Parents magazine has the potential to influence parents’ perception of gender in relation to their children and child rearing practices. It also seeks to explore how these gender messages have changed over the last ten years, as well as what these messages may be communicating to parents about their children. I aim to frame this discussion within a condensed review of literature that supports the importance and influence of parenting magazines in recent history. I will also consider how early on children display an understanding of gender and a few of the many ways gender typing may affect them in childhood and beyond. In this thesis, I approach this issue through the theory of socialization, in which I argue the magazine’s gender messages are communicated to parents, who then convey these messages to their children during childhood. However, this study acknowledges the importance of observing an issue from multiple standpoints and I believe that further research on this topic should be done from both a socialization and a social construction viewpoint. I will then critically analyze, through a feminist theoretical framework, gender implications found among the images and some of the accompanying text in Parents magazine in 2002 and 2012. Through this thesis, I argue that Parents magazine, through its editorial content, provides some unique spaces in which gender equality can be furthered, while it has also become more stereotyped and restricted within other areas in the last ten years.
ContributorsSheldon, Jessica (Author) / Scheiner, Georganne (Thesis director) / McGibbney, Michelle (Committee member) / Katsulis, Yasmina (Committee member) / Barrett, The Honors College (Contributor) / College of Liberal Arts and Sciences (Contributor)
Created2012-12
Description
At a time when the national and world community is viewing collegiate business programs as complicit in many recent business scandals rooted in ethical violations and breaches of trust, improving ethics education is a high priority. Review of current research on techniques for effectively teaching ethics highlights the importance of incorporating conversational learning, decision models, and relevant, personalized case discussions into undergraduate ethics lessons. Focusing exclusively on ethics education in the first-year business seminar WPC 101, we evaluated the current ethics/academic integrity module and found it to be lacking many research-supported techniques. To develop an updated curriculum, we first used the EthicsGame Ethical Lens Inventory in a survey of 114 W. P. Carey students to explore whether a connection between students' majors and primary ethical lenses would demonstrate the effectiveness of designing different, tailored ethics curricula for students in each major. Regression analysis of the survey responses indicated that this research was inconclusive for every major except for Accountancy, which already has a specific (upper-division) ethics course. This initial research stage led to the creation of a universally applicable ethics curriculum based on the Baird Decision Model. Incorporating techniques from the literature review, the new WPC 101 Academic Honesty & Ethics curriculum includes a presentation on the Baird Decision Model, a small-group discussion of a relevant ethical dilemma, and a class role play. The curriculum additionally includes detailed Facilitator Guidelines for educators. The curriculum was piloted in WPC 101 classes during Spring 2016, and we present student and facilitator feedback as well as suggestions for further research and improvement. Use of this research-backed curriculum and further study into its impact on student decision making will allow W. P. Carey to continue advancing in pursuit of training students to be effective ethical leaders.
ContributorsMcClelland, Allison (Co-author) / Mayper, Rebecca (Co-author) / Samuelson, Melissa (Thesis director) / Parker, John (Committee member) / Department of Information Systems (Contributor) / Department of Management (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Society has formed certain stereotypes surrounding genders and the roles that they play in society based on the qualities that each gender is assumed to have (Lopez & Ensari, 2014; Eagly & Wood, 2012; Heilman, 2012). Leadership is seen as a masculine role because of the similar perceptions between what qualities men possess and what qualities leadership requires. (Koenig et al., 2011). Biases against women in leadership prevent women from successfully gaining high-level positions at the same rate as men, despite equal qualifications (Lopez & Ensari, 2014). There is great debate on how this problem can be resolved. On the one hand, trends toward institutional and policy changes in the 1970’s and 1980’s were intended to create greater equality and help women reduce bias in the workforce. More recently, however, the tone of the conversation has shifted. Books like Sheryl Sandberg’s “Lean In” have seen great popularity as they emphasize the role women have to combat bias through personal empowerment rather than waiting for the system to change. As a consequence of this shift in ideology, a possible shift has occurred in perceptions of where responsibility for change lies. This presents the question: Does exposure to empowerment literature increase perceptions of women’s responsibility to fix the gender inequality issue in the workplace?
ContributorsSchewe, Rachel (Author) / Samuelson, Melissa (Thesis director) / Hart, Wendy (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
The goal of this study was to explore the relationship between locus of control and the influence of an unethical authority figure. This research is a preliminary, exploratory study given research design limits. It was hypothesized that subjects oriented towards internal locus of control are better able to resist pressure from an unethical authority figure. Subjects oriented towards the powerful others and chance orientations were hypothesized to be less able to resist pressure from an unethical authority figure. The results found that the presence of an unethical authority figure had little to no influence on self-perceived unethical decision-making; the difference in unethical behavior between cases with an authority figure present and without one present was not statistically significant. Further, no support was found for the hypotheses as no statistically significant relationship between locus of control orientations and the difference between the control case and test case was found (R2 = 0.02, model P-value > 0.05). Further analysis confirmed the results of Detert et al. (2008), finding no relationship between survey subjects’ locus of control orientations and unethical decision-making. Additional analysis indicates a relationship between unethical decision-making and gender (B = -5.14, P = 0.03, P < 0.05), providing some interesting avenues for future research.
ContributorsAmorosi, Kaitlin (Author) / Samuelson, Melissa (Thesis director) / Orpurt, Steven (Committee member) / Department of Finance (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
I conducted research on the three tenants of the Fraud Triangle and the theories that were built from it, allowing me to identify the common reasons why people violate ethical standards and commit fraud. Having evaluated different theories for understanding fraudulent motivations and rationalizations, witnessing current practices in the field of forensic accounting, and analyzing input from peers, I have been able to identify the behind-the-scenes rationales of why people commit financial fraud.
My research proves the importance of teaching individuals behavioral ethics to prevent themselves from entering situations that could lead them to commit fraud. This is an ongoing education that needs to be taught as technology changes and fraud techniques improve. Employees need to be constantly reminded of these key issues. Unfortunately, if individuals never learn to prevent themselves from acting on unknown biases, they could instead be learning the serious legal and financial consequences of their ignorance in behavioral ethics.
ContributorsFavata, Ashley (Author) / Dawson, Gregory (Thesis director) / Geiger, Karen (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor)
Created2022-05