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- All Subjects: ethics
Description
Overt forms of sexism have become less frequent (Swim Hyers, Cohen & Ferguson, 2001; Sue & Capodilupo, 2008). Nonetheless, scholars contend that sexism is still pervasive but often manifests as female microaggressions, which have been defined as often subtle, covert forms of gender discrimination (Capodilupo et al., 2010). Extant sexism scales fail to capture female microaggresions, limiting understanding of the correlates and consequences of women’s experiences of gender discrimination. Thus, the purpose of the current study was to develop the Female Microaggressions Scale (FeMS) based on an existing theoretical taxonomy and content analysis of social media data, which identifies diverse forms of sexism. Two separate studies were conducted for exploratory factor analysis (N = 582) and confirmatory factor analysis (N = 325). Exploratory factor analyses supported an eight-factor, correlated structure and confirmatory factor analyses supported a bifactor model, with eight specific factors and one general FeMS factor. Overall, reliability and validity of the FeMS (general FeMS and subscales) were mostly supported in the two present samples of diverse women. The FeMS’ subscales and body surveillance were significantly positively correlated. Results regarding correlations between the FeMS subscales and anxiety, depression, and life satisfaction were mixed. The FeMS (general FeMS) was significantly positively correlated with anxiety, body surveillance, and another measure of sexism but not depression or life satisfaction. Furthermore, the FeMS (general FeMS) explained variance in anxiety and body surveillance (but not depression, self-esteem, or life satisfaction) above and beyond that explained by an existing sexism measure and explained variance in anxiety and depression (but not self-esteem) above and beyond that explained by neuroticism. Implications for future research are discussed.
ContributorsMiyake, Elisa (Author) / Tran, Giac-Thao Thanh (Thesis advisor) / Bernsten, Bianca (Committee member) / Tracey, Terence (Committee member) / Arizona State University (Publisher)
Created2018
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
Early in the development of American's interest in athletics there has been a conditioning of the mind toward promoting and rewarding male athletes, while ignoring and undercutting female athletes. There is substantial evidence of the existence of monetary and promotional time given to male athletes and very little support given to their female counterparts. The gender pay gap in professional sports is a culmination of gender discrimination within the entire sports realm. It appears to start at the high school level, continue on into the collegiate sector, and is finally magnified in the professional arena. In high school, male sport's programs are given preference to game and practice times, locations, as well as promotions. In college, male athletic programs are advertised and highlighted as being the premier events to go to. This is also seen in college bookstores with the dominating male event merchandise for sale. In the professional arena, the astronomical value of male athletes' salaries, which go into the multi-millions, makes the gender pay gap glaring. These discrepancies between men and women at each level of sport are in part caused by the underlying informal systems or societal norms and values currently present and encouraged in American culture and communities. These informal systems are often countered by formal systems, such as Title IX. Change cannot truly take place until the two systems are aligned. Thankfully, society today seems to be headed in a more equitable direction; therefore, promoting hope and promise for a more equal future between male and female athletes and their programs.
ContributorsBaldwin, Macy Jeanette (Author) / Goegan, Brian (Thesis director) / Eaton, John (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
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
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