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- Creators: Harrington Bioengineering Program
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
At Arizona State University (ASU), there is a perceived lack of interdisciplinary symposiums for student presenters and a lack of understanding about the university's "#1 in Innovation" title awarded by U.S. News & World report. In addition, ASU focuses on advertising innovation in a few select fields, such as astronomy and space exploration. To address these issues, a team of Lincoln Undergraduate Scholars planned an Ethics & Innovation Symposium with the theme of "Defining Our Future" for April 11, 2018. I chose to conduct a post-event analysis of logistics, successes, and failures. This additional evaluation was meant to serve as a measure of the symposium's sustainability for future years. This thesis addresses the methods of event planning (incl. marketing, gathering student presenters, catering, room reservation), results, and analysis of outcomes specifically for the Ethics & Innovation Symposium. Overall, the thesis document will benefit anyone interested in planning some event at the university level. Additional reference documents are included in this report to provide help with creating a general checklist, developing marketing deliverables, and contacting university departments/organizations.
ContributorsJagadish, Ishitha (Author) / Coursen, Jerry (Thesis director) / Kenney, Sean (Committee member) / O'Neil, Erica (Committee member) / Harrington Bioengineering Program (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
Description
Memory augmentation will play a vital role in the development of our future. The predicted introduction of downloadable brains will be the first of many neurocognitive technologies that will alter our lives at both the societal and individual levels. These technologies can affect everything from educational institutions to the judicial system, meanwhile raising issues such as autonomy, human psychology, and selfhood. Because of its tremendous potential, memory augmentation and its implications should thoroughly be examined.
ContributorsKim, Jinkyu (Author) / McGregor, Joan (Thesis director) / Robert, Jason (Committee member) / Helms Tillery, Stephen (Committee member) / Barrett, The Honors College (Contributor) / Division of Educational Leadership and Innovation (Contributor) / Harrington Bioengineering Program (Contributor)
Created2013-05
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 development of computational systems known as brain-computer interfaces (BCIs) offers the possibility of allowing individuals disabled by neurological disorders such as Amyotrophic Lateral Sclerosis (ALS) and ischemic stroke the ability to perform relatively complex tasks such as communicating with others and walking. BCIs are closed-loop systems that record physiological signals from the brain and translate those signals into commands that control an external device such as a wheelchair or a robotic exoskeleton. Despite the potential for BCIs to vastly improve the lives of almost one billion people, one question arises: Just because we can use brain-computer interfaces, should we? The human brain is an embodiment of the mind, which is largely seen to determine a person's identity, so a number of ethical and philosophical concerns emerge over current and future uses of BCIs. These concerns include privacy, informed consent, autonomy, identity, enhancement, and justice. In this thesis, I focus on three of these issues: privacy, informed consent, and autonomy. The ultimate purpose of brain-computer interfaces is to provide patients with a greater degree of autonomy; thus, many of the ethical issues associated with BCIs are intertwined with autonomy. Currently, brain-computer interfaces exist mainly in the domain of medicine and medical research, but recently companies have started commercializing BCIs and providing them at affordable prices. These consumer-grade BCIs are primarily for non-medical purposes, and so they are beyond the scope of medicine. As BCIs become more widespread in the near future, it is crucial for interdisciplinary teams of ethicists, philosophers, engineers, and physicians to collaborate to address these ethical concerns now before BCIs become more commonplace.
ContributorsChu, Kevin Michael (Author) / Ankeny, Casey (Thesis director) / Robert, Jason (Committee member) / Frow, Emma (Committee member) / Harrington Bioengineering Program (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / Barrett, The Honors College (Contributor) / School for the Future of Innovation in Society (Contributor) / Lincoln Center for Applied Ethics (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
When an individual is conceived there is a metaphorical roll of the dice. A game of chance is played with their genetics to which they cannot consent. Unlucky players could have inherited mild conditions such as chronic allergies to terrible diseases such as Cystic Fibrosis or Tay-Sachs. Controlling the genetics of an individual through the use of gene editing technology could be the key to ending this cycle of genetic diseases. Once detrimental diseases are now being cured through direct applications of genetic engineering. Even as we see the uses of genetic engineering technologies change the world, the more “sci-fi” applications have yet to be fully realized or explored. Editing hereditary genes before birth may have the ability to eliminate diseases from entire genetic lines, reduce the possibility for certain cancers and diseases, and perhaps even modify phenotypes in humans to create enhanced humans. Although this scientific field shows promise, it does have its reservations. Like any other scientific field, its ability to benefit humanity depends on its use.
ContributorsSchuler, Jacob (Co-author) / Silva, Anthony (Co-author) / Brian, Jennifer (Thesis director) / Ross, Christian (Committee member) / Harrington Bioengineering Program (Contributor) / School of Life Sciences (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
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