Matching Items (6)
Filtering by
- All Subjects: Fraud
- Creators: WPC Graduate Programs
- Creators: Bernsten, Bianca
Description
Overt forms of sexism have become less frequent (Swim Hyers, Cohen & Ferguson, 2001; Sue & Capodilupo, 2008). Nonetheless, scholars contend that sexism is still pervasive but often manifests as female microaggressions, which have been defined as often subtle, covert forms of gender discrimination (Capodilupo et al., 2010). Extant sexism scales fail to capture female microaggresions, limiting understanding of the correlates and consequences of women’s experiences of gender discrimination. Thus, the purpose of the current study was to develop the Female Microaggressions Scale (FeMS) based on an existing theoretical taxonomy and content analysis of social media data, which identifies diverse forms of sexism. Two separate studies were conducted for exploratory factor analysis (N = 582) and confirmatory factor analysis (N = 325). Exploratory factor analyses supported an eight-factor, correlated structure and confirmatory factor analyses supported a bifactor model, with eight specific factors and one general FeMS factor. Overall, reliability and validity of the FeMS (general FeMS and subscales) were mostly supported in the two present samples of diverse women. The FeMS’ subscales and body surveillance were significantly positively correlated. Results regarding correlations between the FeMS subscales and anxiety, depression, and life satisfaction were mixed. The FeMS (general FeMS) was significantly positively correlated with anxiety, body surveillance, and another measure of sexism but not depression or life satisfaction. Furthermore, the FeMS (general FeMS) explained variance in anxiety and body surveillance (but not depression, self-esteem, or life satisfaction) above and beyond that explained by an existing sexism measure and explained variance in anxiety and depression (but not self-esteem) above and beyond that explained by neuroticism. Implications for future research are discussed.
ContributorsMiyake, Elisa (Author) / Tran, Giac-Thao Thanh (Thesis advisor) / Bernsten, Bianca (Committee member) / Tracey, Terence (Committee member) / Arizona State University (Publisher)
Created2018
Description
An ethical dilemma is not a matter of “right” versus “wrong,” but rather it is a situation of conflicting values. A common ethical dilemma is that of honesty versus loyalty—is it better to tell the truth, or remain loyal to the company? In the Japanese culture, truth is circumstantial and can vary with different situations. In a way, the Japanese idea of honesty reflects how highly they value loyalty. This overlap of values results in the lack of an ethical dilemma for the Japanese, which creates a new risk for fraud. Without this struggle, a Japanese employee does not have strong justification against committing fraud if it aligns with his values of honesty and loyalty.
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.
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.
ContributorsTabar, Kelly Ann (Author) / Samuelson, Melissa (Thesis director) / Goldman, Alan (Committee member) / WPC Graduate Programs (Contributor) / W.P. Carey School of Business (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
Early in the development of American's interest in athletics there has been a conditioning of the mind toward promoting and rewarding male athletes, while ignoring and undercutting female athletes. There is substantial evidence of the existence of monetary and promotional time given to male athletes and very little support given to their female counterparts. The gender pay gap in professional sports is a culmination of gender discrimination within the entire sports realm. It appears to start at the high school level, continue on into the collegiate sector, and is finally magnified in the professional arena. In high school, male sport's programs are given preference to game and practice times, locations, as well as promotions. In college, male athletic programs are advertised and highlighted as being the premier events to go to. This is also seen in college bookstores with the dominating male event merchandise for sale. In the professional arena, the astronomical value of male athletes' salaries, which go into the multi-millions, makes the gender pay gap glaring. These discrepancies between men and women at each level of sport are in part caused by the underlying informal systems or societal norms and values currently present and encouraged in American culture and communities. These informal systems are often countered by formal systems, such as Title IX. Change cannot truly take place until the two systems are aligned. Thankfully, society today seems to be headed in a more equitable direction; therefore, promoting hope and promise for a more equal future between male and female athletes and their programs.
ContributorsBaldwin, Macy Jeanette (Author) / Goegan, Brian (Thesis director) / Eaton, John (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
This study examined if Hofstede's cultural dimensions are able to predict the scheme used to commit fraud and the frequency of the scheme. All six of Hofstede's cultural dimensions were applied to 9 different countries across the world. These countries were selected based on the number of fraud cases that were reported in the 2016 Report to the Nations published by the Association for Certified Fraud Examiners. The theory was that Hofstede's Cultural dimensions would be able to predict the scheme that would be used to commit fraud. The results however do not support this hypothesis. There were some significant relationships between some of the schemes and Hofstede's cultural dimensions. However there were some of the schemes that had no significant relationships which could be due to the limitations of this study.
ContributorsGutierrez, Diana (Author) / Dawson, Greg (Thesis director) / Samuelson, Melissa (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
The competitive nature of business requires managers to consistently work towards eliminating unnecessary costs and improving financial management. Worldwide, fraud remains a pervasive and expensive problem for businesses. Fraud involving misappropriation of assets (commonly referred to as embezzlement) and fraudulent financial reporting cost organizations trillions of dollars worldwide. To better understand the most effective ways of combating misappropriation and to a lesser extent, fraudulent financial reporting, this paper evaluates research and reports the results of expert interviews with accountants, forensic experts, and security specialists.
ContributorsMurnane, George (Author) / Munshi, Perseus (Thesis director) / Pany, Kurt (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Age plays a major role in human behavior, yet little research examines how age shapes ethical behavior. We examine the effects of age on ethical behavior when people face three different ethical pressures: time pressure, financial pressure, and social pressure. We predict that younger people are more likely than older people to engage in unethical behavior. We also predict that younger people are more influenced by ethical pressures than older people. Results from an experiment provide evidence that younger people are more likely than older people to engage in unethical behavior. In addition, both older and younger people are influenced by the ethical pressures we examine in this study. However, the results do not provide evidence that younger people are more influenced by those ethical pressures than older people. Our study contributes to research examining ethical behavior and age differences in the workplace while providing managers and auditors with a larger perception of unethical drivers.
ContributorsGibly, Eliyahu (Co-author) / Galili, Neta (Co-author) / Call, Andrew (Thesis director) / Emett, Scott (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05