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- Creators: Agne, Sara
- Creators: Department of Marketing
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
Description
This project will explain the positive impact and effectiveness of Sarbanes-Oxley on corporate responsibility, and through that lens, examine how to make certain subchapters of Title 42, "the Sunshine Act", concerning healthcare fund tracking more transparent and without conflicts of interest. There will be an analysis of the implementation of the Sarbanes-Oxley Act in corporate America and the impact it had on corporate responsibility. There will be a comprehensive review of the history of both the Sarbanes-Oxley Act and the Sunshine Act, along with their origins, stakeholders, and impact on their respective industries. Suggestions to improve certain current United States Code subchapters and subsequent regulations will be announced considering the success that has come from Section 404 of Sarbanes-Oxley.
ContributorsRogers, Anne Marie (Author) / Brian, Jennifer (Thesis director) / Agne, Sara (Committee member) / School of Accountancy (Contributor) / Hugh Downs School of Human Communication (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average Americans. There were several US criminal code sections that resulted from the passing of SOX. Statute 1519, which is often referred to as the "anti-shredding provision", penalizes anyone who "knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to" obstruct a current or foreseeable federal investigation. This statute, although intended to punish behavior similar to that which occurred in the early 2000s by corporations and auditors, has been used to charge people beyond its original intent. Several issues with the crafting of the statute cause its broad application and some litigation even reached the Supreme Court due to its vague wording. Not only is the statute being applied beyond the intent, there are other issues that legal scholars have critiqued it for. This statute is far from being the only law facing these issues as the same issues and critiques are found in the 14th amendment. Rewriting the statute seems to be the most effective way to address the concerns of judges, lawyers and defendants regarding the statute. In addition, Congress could have passed this statute outside of SOX to avoid being seen as overreaching if obstruction of justice related to documents was actually an issue outside of corporate fraud.
ContributorsGonzalez, Joana (Author) / Samuelson, Melissa (Thesis director) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
Where is the fashion industry at now in terms of sustainability and how is it looking to improve for the future? The fashion industry has become one of the most environmentally destructive industries in the world. Since technology has allowed brands to mass produce clothing quickly and cheaply, consumers have become accustomed to purchasing clothing much more frequently. This drastic change in consumer behavior and mass production of garments has led to an incredible amount of waste in our landfills. The current process of manufacturing clothing has pushed fashion to become the second most polluting industry in the world behind oil (McKinsey & Company, 2020). The amount of greenhouse gas emissions released and water used during the clothing manufacturing process is very high. Additionally, harmful chemicals used in the dyeing process pollute nearby water supplies and leave laborers vulnerable to dangerous toxins.
The purpose of this thesis is to assess where the fashion industry has been in terms of sustainability and how it is looking to improve in the future. I researched how fast fashion has caused harm to the environment as consumer behavior has changed, raw materials are sourced unsustainably, and manufacturing of the garments themselves create environmental issues. I also conducted an external environment analysis to assess which current trends will impact the success or failure of sustainable fashion initiatives as well as the competitors that sustainable brands face in the current market. Based on these trends, I identified the demographics that would most likely be interested in sustainable fashion. Finally, I conducted interviews with six professionals in the industry to get their insight on how the industry has changed and where it is heading in terms of sustainability.
The purpose of this thesis is to assess where the fashion industry has been in terms of sustainability and how it is looking to improve in the future. I researched how fast fashion has caused harm to the environment as consumer behavior has changed, raw materials are sourced unsustainably, and manufacturing of the garments themselves create environmental issues. I also conducted an external environment analysis to assess which current trends will impact the success or failure of sustainable fashion initiatives as well as the competitors that sustainable brands face in the current market. Based on these trends, I identified the demographics that would most likely be interested in sustainable fashion. Finally, I conducted interviews with six professionals in the industry to get their insight on how the industry has changed and where it is heading in terms of sustainability.
ContributorsMyong, Cerina (Author) / Riker, Elise (Thesis director) / Lisjak, Monika (Committee member) / Dean, W.P. Carey School of Business (Contributor, Contributor) / Department of Marketing (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05