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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

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
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Description
Anti-Semitism is a recurrent phenomenon in modern history, but has garnered relatively little focus among research psychologists compared to prejudice toward other groups. The present work frames anti-Semitism as a strategy for managing the implications of Jews’ extraordinary achievements compared to other groups. Anti-Semitic beliefs are sorted into two types:

Anti-Semitism is a recurrent phenomenon in modern history, but has garnered relatively little focus among research psychologists compared to prejudice toward other groups. The present work frames anti-Semitism as a strategy for managing the implications of Jews’ extraordinary achievements compared to other groups. Anti-Semitic beliefs are sorted into two types: stereotypes that undercut the merit of Jews’ achievements by attributing them to unfair advantages such as power behind the scenes; and stereotypes that offset Jews’ achievements by attaching unfavorable traits or defects to Jews, which are unrelated to the achievement domains, e.g. irritating personalities or genetically-specific health problems. The salience of Jews’ disproportionate achievements was hypothesized as driving greater endorsement of anti-Semitic stereotypes, and envy was hypothesized as mediating this effect. Individual differences in narcissistic self-esteem and moral intuitions around in-group loyalty and equity-based fairness were hypothesized as moderating the effect of Jewish achievement on anti-Semitic beliefs. The results showed greater endorsement of undercutting – but not offsetting – stereotypes after reading about Jewish achievements, compared to Jewish culture or general American achievement conditions. Envy did not significantly mediate this effect. The moral foundation of in-group loyalty predicted greater endorsement of anti-Semitic stereotypes in the Jewish Achievement condition, and lesser endorsement in the Jewish Culture condition. Fairness intuitions did not significantly predict stereotype endorsement. Limitations of the sample and next steps are discussed.
ContributorsDuarte, Jose Leopoldo (Author) / Cohen, Adam B. (Thesis advisor) / Neuberg, Steven (Committee member) / Karoly, Paul (Committee member) / Nagoshi, Craig (Committee member) / Arizona State University (Publisher)
Created2015
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Description
Accounting estimates are developed in a bottom-up fashion; subordinates generate estimates that are reviewed by managers. The anchoring heuristic suggests managers may be highly influenced by subordinates’ initial estimates. However, motivated reasoning theory predicts that reporting incentives will bias managers’ review in favor of estimates that are incentive consistent, and

Accounting estimates are developed in a bottom-up fashion; subordinates generate estimates that are reviewed by managers. The anchoring heuristic suggests managers may be highly influenced by subordinates’ initial estimates. However, motivated reasoning theory predicts that reporting incentives will bias managers’ review in favor of estimates that are incentive consistent, and managers will selectively attend to information that supports their preferred conclusion, including their perceptions of the subordinate. Using experimental methods I manipulate the consistency of the subordinate estimate with management reporting incentives, and the narcissistic description of the subordinate. Consistent with motivated reasoning theory, I find that managers anchor on incentive consistent subordinate estimates, regardless of subordinate narcissism, but anchor less on incentive inconsistent subordinate estimates, especially when the estimate comes from a narcissistic subordinate. I also find evidence that managers believe narcissistic subordinates act strategically in their own self-interest, and selectively attend to this belief to adjust away from incentive inconsistent subordinate estimates, but not incentive consistent subordinate estimate. My results reveal two potential weaknesses in the management review process: susceptibility to subordinate anchors, and bias created by reporting incentives.
ContributorsHayes, Matthew J (Author) / Reckers, Philip (Thesis advisor) / Lowe, Jordan (Committee member) / Maksymov, Eldar (Committee member) / Arizona State University (Publisher)
Created2016