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- Creators: Barrett, The Honors College
- Creators: School of Accountancy
- Creators: Casas-Arce, Pablo
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
This paper looks at the Japanese values relating to honesty and loyalty to show how much these ideas overlap. The lack of a conflict of values creates a risk for fraud, which will be shown through an analysis of the scandals of two Japanese companies, Toshiba and Olympus. These scandals shine light on the complexity of the ethical dilemma for the Japanese employees; since their sense of circumstantial honesty encourages them to lie if it maintains the harmony of the group, there is little stopping them from committing the fraud that their superiors asked them to commit.
In a global economy, understanding the ways that values impact business and decisions is important for both interacting with others and anticipating potential conflicts, including those that may result in or indicate potential red flags for fraud.
Have new fraud and earnings manipulation detecting tools improved confidence in capital markets? To answer this question, I will provide a survey of tools currently used to detect fraud and earnings manipulation, discuss the effects of fraud and earnings manipulation, and look at changes in historical records of consumer confidence and investment returns as a test to our question.
In light of the 2020 Presidential election, accusations regarding early voting methods have risen as a topic of debate among active voters. In order to ensure the voter’s trust in voting methods, it is important to analyze whether such accusations are truthful or just dramatized speculation. Do early voting methods negatively infringe on the integrity the U.S. election process? Using gathered voter statistics and conducted partisan research within recent elections, this defense examines the impact early voting has had through the analysis of two of its most controversial claims. The author finds that there exists little to no reasonable support to conclude existence of infringement to the integrity of the election process, and the reasons that explain this topic’s rise in popularity lies in the failure to accept defeat and the notion of fear.
This thesis discusses accounting fraud in the workplace today, using the recent Wirecard scandal as a jumping off point. The thesis goes into the common causes of accounting fraud (organized by the three components of the fraud triangle), effective methods for countering fraud, and lessons that can be learned from the 2020 Wirecard scandal