Matching Items (13)
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- All Subjects: ethics
- Creators: School of Accountancy
- Status: Published
Description
What's in a name? A person not a number is a multimedia eBook that will explore how the media treats coverage of sexual assault victims and challenges the traditional no-naming policy instilled in almost every professional newsroom. Historical context to no-naming policies, opinions from critics of the no-naming policy and legal information will be provided. This book serves to encourage journalists and editors to consider identifying victims after long, thoughtful discussions, to educate media consumers on the topic, to eradicate the societal stigma of rape, and to reflect the views of survivors so that they may feel more willing to share their stories. Identifying sexual assault victims conforms to the journalistic imperative to tell the truth as fully as possible and to inform the public as completely as possible. When the information is part of the public record and there are no legal limitations on its use, identifying sexual assault victims will have a positive impact in educating the public and eradicating the stigma associated with being the victim of sexual assault. This book proposes that through educated, thoughtful and truthful stories about sexual assault can spark careful conversations and help turn around the stigma our society has placed on victims. The full eBook, complete with photos, videos and other audio components, is available at https://alejandraarmstrong.atavist.com/whats-in-a-name-a-person-not-a-number.
ContributorsArmstrong, Alejandra Moya (Author) / Gilger, Kristin (Thesis director) / Petchel, Jacqueline (Committee member) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
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
While Italian and American news may look similar from a surface observation, the history and the development of news practices in each respective country is very different. The intent of this research is to dissect the breaking news cycle and point out differences and offer an explanation as to why these differences exist. The research for this will be collected using a variety of methods including first-hand observation, interviews and photographs. It will require travel to the four Italian media locations that are being compared as well as historic research to be conducted in order to provide context for the study. What is collected at the various Italian media organizations will be compared with the American news outlets The Arizona Republic and Arizona NBC affiliate, 12 News. The study goals are focused around three main research questions that aim to uncover differences in breaking news practices regarding ethics, the reporting process and promotion using social media. Cultural, historic and physical barriers separate the two countries. Because of this, directly comparing breaking news between the locations will be difficult, thus it is crucial to be able to analyze what data are being gathered in order to uncover patterns and draw conclusions.
ContributorsNicosia, Domenico Giuseppe (Author) / Silcock, B. William (Thesis director) / Dell'Anna, Antonella (Committee member) / Johnson, Aric (Committee member) / Barrett, The Honors College (Contributor) / School of International Letters and Cultures (Contributor) / School of Social and Behavioral Sciences (Contributor) / Walter Cronkite School of Journalism and Mass Communication (Contributor)
Created2014-05
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
This paper aims to assess potential similarities and differences in the way that public relations professionals approach ethics in Spain and The United States. The approach taken for this study was first a thematic analysis of industry-accepted codes of ethics. These were the PRSA Code of Ethics from the United States and the ADECEC and Dircom codes of ethics from Spain. Although the codes provide a basis for a basic analysis, it is hard to say how public relations professionals implement ethical practices in their work solely based on codes of ethics. To further study the ethics in practice, interviews with public relations professionals from a 2012 trip to Madrid were transcribed and analyzed for key themes. To assess ethics in practice in the United States, public relations blog posts related to ethics were analyzed for key themes. The history of public relations in Spain is much shorter than in the United States The histories of the and cultural differences may be the cause of some of the differences in ethics.
ContributorsLurie, Hannah Jessica (Author) / Gilpin, Dawn (Thesis director) / Matera, Fran (Committee member) / Barrett, The Honors College (Contributor) / School of International Letters and Cultures (Contributor) / Walter Cronkite School of Journalism and Mass Communication (Contributor)
Created2014-05
Description
On September 11, 2012, terrorists attacked the American Diplomatic Mission in Benghazi, Libya. Four men died in the attack, including a U.S. ambassador, and 10 others were injured. As has become customary with terrorist attacks, there was constant coverage of the attack by newsrooms all over the world. And as terrorism has become a more prevalent occurrence, newspapers have been confronted with unique ethical issues. This study examines how four international newspapers – The New York Times in the United States, The International Herald Tribune in France, The Gulf Times in Qatar and The Guardian in Britain— responded to the attack in Benghazi and whether they violated journalism ethical codes in three specific areas. A content analysis of 140 print articles published in a little more than three weeks after the attack revealed that The New York Times and The International Herald Tribune were more likely to frame the attack around politics, whereas The Guardian and The Gulf Times focused on international ramifications of the attack. It also found that all four newspapers changed their stories on what was to blame for the attack as time went on. In this study, a total of 41 violations of ethical codes were displayed. The Guardian presented the highest number with 15. These findings suggest that the newspaper’s geographic separation from the incident and Britain’s lack of personal involvement may have influenced its coverage. Additionally, the findings revealed that journalism ethics codes need to be updated to reflect some of the moral dilemmas that are unique to terrorist attacks.
ContributorsMcCarthy, Meghan Catherine (Author) / Silcock, Bill (Thesis director) / Carlson, John (Committee member) / Magruder, Jane (Committee member) / Barrett, The Honors College (Contributor) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / School of Politics and Global Studies (Contributor)
Created2013-05
Description
This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment. In addition to this main problem, inadequate documentation, no separation of duties, and unqualified employees were also identified as violations of effective internal controls. The department of real estate ordered a "cease and desist" on August 8, 2013 due to illegal company activities. The company participated in illegal actions regarding: the trust account and company documentation and procedures. Material weaknesses were found in the company's internal controls; therefore the result of this study was an adverse opinion on internal controls.
ContributorsFrederick, Nicole Lorraine (Author) / Munshi, Perseus (Thesis director) / Benali, Kayla (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Psychology (Contributor)
Created2013-12
Description
This paper seeks to provide a comprehensive consideration of the full implications of engaging in real earnings management through 1.) an in-depth literature review of selected studies concerning real earnings management, 2.) supplemental interviews to consider real earnings management from various perspectives including supply chain management, accounting and management, as well as 3.) a final framework of the considerations that must be made to fully understand the implications of real earnings management. Though the ethics of real earnings management will be discussed, no determination will be made to support or discredit its use. The methods of real earnings management are plentiful and would benefit most from being judged on a case-by-case basis before coming to any firm conclusions.
ContributorsWestgard, Kristy Kayan (Author) / Maltz, Arnold (Thesis director) / Leckey, Andrew (Committee member) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of the tedious, repetitive tasks involved in their profession. Adopting new technologies that can autonomously collect more data from a broader range of sources, turn the data into business intelligence, and even make decisions based on that data begs the question of whether human roles in accounting will be completely replaced. A partial answer: If the ramifications of past technological advances are any indicator, cognitive technology will replace some human audit operations and grow some new and higher order roles for humans. It will shift the focus of accounting professionals to more complex judgment and analysis.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.
ContributorsWitkop, David (Author) / Dawson, Gregory (Thesis director) / Munshi, Perseus (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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