Matching Items (10)
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
Romania is in the midst of an identity emergency due to its relatively recent departure from a communist dictatorship. This paper will take a look at identities within Romania while paying close attention to the way that emerging political, economic, religious and gender identities have been and are being used to oppress the Romanian queer population. This paper seeks to justify an application of Western values towards the call for enfranchisement of Romanian queers. Western values, in this sense, will be based on Enlightenment notions of equality in all people and based on philosophers whose writings and paradigms are centered in the Western world. Furthermore, it will discuss violence and masculinity in hopes that understanding and critically examining these topics may be used in application towards the emerging Romanian identities and statistics which highlight and implicate queer oppression. Again, this paper will not seek to definitely link as causal any one emerging identity towards the oppression of the queer minority in Romania nor will it seek to undermine any single Romanian institution, but rather question the correlative elements of Romanian society that may be implicated in potential oppression, violences, and a neglect of the Romanian queer minority.
ContributorsWoodmansee, Jon Wessley (Author) / Montesano, Mark (Thesis director) / Brake, Elizabeth (Committee member) / Barrett, The Honors College (Contributor) / School of Politics and Global Studies (Contributor)
Created2014-05
Description
Perhaps the most common and forceful criticism directed at absolutist deontological theories is that they allow for the occurrence of morally catastrophic events whenever such events could only and certainly be prevented by the violation of a deontological constraint. Some deontologists simply bite the bullet, accept this implication of their theory, and give their best arguments as to why it does not undermine absolutism. Others, I think more plausibly, opt for an alternative deontological theory known as ‘moderate deontology’ and are thereby able to evade the criticism since moderate deontology permits violations of constraints under certain extreme circumstances. The goal of this thesis is to provide a defense of moderate deontology against three worries about the view, namely, that it is more accurately interpreted as a kind of pluralism than as a deontology, that there is no non-arbitrary way of setting thresholds for deontological constraints, and that the positing of thresholds for constraints would lead to some problematic results in practice. I will respond to each of these worries in turn. In particular, I will argue that moderate deontology is properly understood as a deontological theory despite its partial concern for consequentialist considerations, that thresholds for deontological constraints can be successfully located without arbitrariness by democratic appeal to people’s commonsense moral intuitions, and that the alleged problematic results of positing thresholds for constraints can be effectively explained away by the moderate deontologist.
ContributorsCook, Tyler Blake (Author) / Calhoun, Cheshire (Thesis advisor) / Portmore, Douglas (Committee member) / Brake, Elizabeth (Committee member) / Arizona State University (Publisher)
Created2017
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
This thesis seeks to investigate the use of Artificial Intelligence when reviewing STEM job applications and the human biases that are present in AI system training datasets. Further, it proposes to gender neutralize training dataset terms to evaluate job applications based on merit and qualifications, promoting the inclusivity of women in STEM jobs and seeking to eliminate job application system bias from a Utilitarian perspective.
ContributorsMannenbach, Kelly (Author) / Sopha, Matthew (Thesis director) / Marchant, Gary (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor)
Created2023-05
Description
This dissertation engages with the philosophical, psychological, and scientific literature on two important topics: empathy and human enhancement. My two broad goals are to clarify the role of empathy in ascriptions of responsibility and to consider how enhanced empathy might alter those ascriptions.
First, I argue that empathy is best thought of as a two-component process. The first component is what I call the rational component of empathy (RCE). RCE is necessary for moral responsibility as it allows us to put ourselves in another's shoes and to realize that we would want help (or not to be harmed) if we were in the other's place. The second component is what I call the emotive component of empathy (ECE). ECE is usually an automatic response to witnessing others in distress. Expanding on Michael Slote's view that moral distinctions track degrees of empathy, I argue that it is ECE that varies in strength depending on our relationship to specific people.
Second, I argue that in order to achieve Peter Singer's goal an "expanding circle" of care for all human beings, it will be necessary to use some form of artificial empathy enhancement. Within this context, I try to show that empathy enhancement is 1) a reasonably foreseeable possibility within the next decade or so, and 2) morally defensible.
Third, I argue that philosophers who argue that psychopaths are not morally responsible for their actions are mistaken. As I see it, these philosophers have erred in treating empathy as a singular concept and concluding that because psychopaths lack empathy they cannot be held morally responsible for their actions. The distinction between RCE and ECE allows us to say that psychopaths lack one component of empathy, ECE, but are still responsible for their actions because they clearly have a functional RCE.
Fourth, I paint a portrait of the landscape of responsibility with respect to the enhanced empath. I argue that the enhanced empath would be subject to an expanded sphere of special obligations such that acts that were previously supererogatory become, prima facie, morally obligatory.
First, I argue that empathy is best thought of as a two-component process. The first component is what I call the rational component of empathy (RCE). RCE is necessary for moral responsibility as it allows us to put ourselves in another's shoes and to realize that we would want help (or not to be harmed) if we were in the other's place. The second component is what I call the emotive component of empathy (ECE). ECE is usually an automatic response to witnessing others in distress. Expanding on Michael Slote's view that moral distinctions track degrees of empathy, I argue that it is ECE that varies in strength depending on our relationship to specific people.
Second, I argue that in order to achieve Peter Singer's goal an "expanding circle" of care for all human beings, it will be necessary to use some form of artificial empathy enhancement. Within this context, I try to show that empathy enhancement is 1) a reasonably foreseeable possibility within the next decade or so, and 2) morally defensible.
Third, I argue that philosophers who argue that psychopaths are not morally responsible for their actions are mistaken. As I see it, these philosophers have erred in treating empathy as a singular concept and concluding that because psychopaths lack empathy they cannot be held morally responsible for their actions. The distinction between RCE and ECE allows us to say that psychopaths lack one component of empathy, ECE, but are still responsible for their actions because they clearly have a functional RCE.
Fourth, I paint a portrait of the landscape of responsibility with respect to the enhanced empath. I argue that the enhanced empath would be subject to an expanded sphere of special obligations such that acts that were previously supererogatory become, prima facie, morally obligatory.
ContributorsGurney, David (Author) / McGregor, Joan (Thesis advisor) / Brake, Elizabeth (Committee member) / Marchant, Gary (Committee member) / Tsosie, Rebecca (Committee member) / Arizona State University (Publisher)
Created2016
Description
Moral philosophy should create concepts and formulate arguments to articulate and assess the statements and behaviors of the morally devoted and the traditions (such as religious and ethical systems) founded by the morally devoted. Many moral devotees and their traditions advocate love as the ideal to live by. Therefore, moral philosophy needs an account of love as an ideal. I define an ideal as an instrument for organizing a life and show that this definition is more adequate than previous definitions. Ideals can be founded on virtues, and I show that love is a virtue.
I define love as a composite attitude whose elements are benevolence, consideration, perception of moment (importance or significance), and receptivity. I define receptivity as the ability to be with someone without imposing careless or compulsive expectations. I argue that receptivity curbs the excesses and supplements the defects of the other elements. Love as an ideal is often understood as universal love.
However, there are three problems with universal love: it could be too demanding, it could prevent intimacy and special relationships, and it could require a person to love their abuser. I argue that love can be extended to all human beings without posing unacceptable risks, once love is correctly defined and the ideal correctly understood.
Because of the revelations of ecology and the ongoing transformation of sensibilities about the value of the nonhuman, love should be extended to the nonhuman. I argue that love can be given to the nonhuman in the same way it is to the human, with appropriate variations. But how much of the nonhuman would an ideal direct one to love? I argue for two limits to universal love: it does not make sense to extend it to nonliving things, and it can be extended to all living things. I show that loving all living things does not depend on whether they can reciprocate, and I argue that it would not prevent one from living a recognizably human life.
I define love as a composite attitude whose elements are benevolence, consideration, perception of moment (importance or significance), and receptivity. I define receptivity as the ability to be with someone without imposing careless or compulsive expectations. I argue that receptivity curbs the excesses and supplements the defects of the other elements. Love as an ideal is often understood as universal love.
However, there are three problems with universal love: it could be too demanding, it could prevent intimacy and special relationships, and it could require a person to love their abuser. I argue that love can be extended to all human beings without posing unacceptable risks, once love is correctly defined and the ideal correctly understood.
Because of the revelations of ecology and the ongoing transformation of sensibilities about the value of the nonhuman, love should be extended to the nonhuman. I argue that love can be given to the nonhuman in the same way it is to the human, with appropriate variations. But how much of the nonhuman would an ideal direct one to love? I argue for two limits to universal love: it does not make sense to extend it to nonliving things, and it can be extended to all living things. I show that loving all living things does not depend on whether they can reciprocate, and I argue that it would not prevent one from living a recognizably human life.
ContributorsJohnson, Carter Lane (Author) / Calhoun, Cheshire (Thesis advisor) / Brake, Elizabeth (Committee member) / McGregor, Joan (Committee member) / Arizona State University (Publisher)
Created2020
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
Description
This project focuses on the effects of partisanship and electoral contestation on the likelihood of state legislators to adopt an independent ethics commission. Existing literature suggests that ethics reform is a function of public perception and the need to assuage public outrage in the face of scandal. Additionally, many legislators view ethics laws as suggestions of their own ineptitude and thus resist reform. However, this existing view fails to consider the unique nature of the enabling legislation of ethics commissions and often conflates external, public drivers of reform with internal drivers personal to the individual legislators. Using logistic regression and time series analysis, this project finds that increased durations of single-party control in state legislatures decreases the chances of that legislature having an independent commission, suggesting that legislators use the partisan ethics committees as political weapons when they are in power. When the dominant party does not face the risk of becoming the minority, there is little in place to motivate ethics reform, thus the lack of commissions. This research identifies the need to develop more focused measures of inter-legislator partisanship and suggests that the effects of different types of ethics laws, specifically those pertaining to ethics commissions, should more often be studied in isolation, rather than as one single category.
ContributorsRobertson, Gordon (Author) / Hoekstra, Valerie (Thesis director) / Suk, Mina (Committee member) / Barrett, The Honors College (Contributor) / School of Politics and Global Studies (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Department of Information Systems (Contributor)
Created2022-05