Matching Items (14)
Filtering by
- Creators: Barrett, The Honors College
- Creators: Kavazanjian, Edward
- Creators: Allenby, Braden
- Creators: Cadillo – Quiroz, Hinsby
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
The Olympus case gives students an opportunity to analyze the factors and unique cultural environment that led to the accounting fraud in whistle blower Michael Woodford's perspective. It also provides students insights into a traditionally- structured Japanese company to identify the operation style and leadership distinctions from a U.S. structured company. The case is presented from the comprehensive public record and the book How I Went from CEO to Whistleblower, written by Michael Woodford, all surrounding the Olympus fraud and insider whistleblowing. A primary question that arose when the news of the fraud emerged in the media was: Did the accounting fraud solely result from the failure of Japanese executives' leadership style? Some people think that the Olympus president Tsuyoshi Kikukawa who owned ultimate power over the company is supposed to bear the most responsibility for this issue. However, this case argues that the answer to the previous question is no. What's more important than the corrupt executives is Olympus' operational system that indulged those executives' ambition. Therefore, the case focuses on an analysis of the operating system in regard to leadership, culture, internal controls, external controls and the board of directors. This analysis addresses the failure of Olympus comprehensively rather than placing blame on a single individual. It is an opportunity for students to understand and discuss the multiple aspects of a corporate system that should have the practicable controls and functions to prevent the abuse of decision-making power as well as the illegal activity from occurring.
ContributorsFan, Haiyi (Author) / Samuelson, Melissa (Thesis director) / Pany, Kurt (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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
Community associations have become more prevalent in recent years. In 1964, there were fewer than 500 such associations across the United States (At-a- Glance Look at Homeowners Associations and Conflicts). As of 2003, that number had skyrocketed to about 249,000 associations (At-a-Glance Look at Homeowners Associations and Conflicts). That number further increased to about 300,000 associations by 2010 (Ross). The majority of these entities are located in Arizona, California, Florida, Texas, Nevada, and Hawaii (At-a-Glance Look at Homeowners Associations and Conflicts). Community association members are required to pay assessments. One half of these monthly assessments were between $100 and $200 in 2003 (At-a-Glance Look at Homeowners Associations and Conflicts). In 2003, the total annual revenue of United States associations was between $30 and $35 billion dollars (At-a-Glance Look at Homeowners Associations and Conflicts). Due to the large revenue inflows, lack of controls, and an atmosphere of trust, these organizations are susceptible to fraud. Lapses in control relate to issues of a lack of segregation of duties, check writing policies, detective controls such as budgets, and other related controls. Limited fraud controls are sometimes a byproduct of the atmosphere of trust. This atmosphere of trust is probably in part a result of the association's communal orientation as association members can assume that their neighbors have the community's best interest in mind. But this is not necessarily the case. Fraud is an activity which, in 2006, cost United States businesses approximately $652 billion dollars (DiNapoli 2). On average, the cost to protect organizations from fraud and abuse is estimated at between five and seven percent of their annual revenue (DiNapoli 2) (Ratley 8). This thesis explores best practices that small and large community associations can employ to deter such fraud. First, this thesis provides background information regarding community associations, including their structure and surrounding laws which are pertinent to understanding their relationship with fraud prevention. Next, fraud basics are discussed to address the motivation, organizational attributes, and personal characteristics common to this act. Then, examples of community association fraud are discussed to underscore the importance of establishing anti-fraud controls. Finally, best practices are discussed to help community association members and directors enact policies to curb this costly act.
ContributorsLaybourne, Steven (Author) / Goldman, Donald (Thesis director) / Pany, Kurt (Committee member) / Epps, Joe (Committee member) / Barrett, The Honors College (Contributor) / W. P. Carey School of Business (Contributor)
Created2012-12
Description
Currently conventional Subtitle D landfills are the primary means of disposing of our waste in the United States. While this method of waste disposal aims at protecting the environment, it does so through the use of liners and caps that effectively freeze the breakdown of waste. Because this method can keep landfills active, and thus a potential groundwater threat for over a hundred years, I take an in depth look at the ability of bioreactor landfills to quickly stabilize waste. In the thesis I detail the current state of bioreactor landfill technologies, assessing the pros and cons of anaerobic and aerobic bioreactor technologies. Finally, with an industrial perspective, I conclude that moving on to bioreactor landfills as an alternative isn't as simple as it may first appear, and that it is a contextually specific solution that must be further refined before replacing current landfills.
ContributorsWhitten, George Avery (Author) / Kavazanjian, Edward (Thesis director) / Allenby, Braden (Committee member) / Houston, Sandra (Committee member) / Civil, Environmental and Sustainable Engineering Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2013-05
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
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.
ContributorsCool, Grady K (Author) / Byrne, Jared (Thesis director) / Annis, Rachel (Committee member) / Department of Finance (Contributor) / Department of Economics (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description
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.
ContributorsRodriguez, Melissa Gonzalez (Author) / Voorhees, Matthew (Thesis director) / Foy, Joseph (Committee member) / Historical, Philosophical & Religious Studies (Contributor) / Historical, Philosophical & Religious Studies, Sch (Contributor) / School of Politics and Global Studies (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description
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
ContributorsLudwig, William August (Author) / Garverick, Michael (Thesis director, Committee member) / Wolfe, Mindy (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Characterization and Manipulation of Microbiomes From Arid Landfills for Improved Methane Production
Description
Environmentally harmful byproducts from solid waste’s decomposition, including methane (CH4) emissions, are managed through standardized landfill engineering and gas-capture mechanisms. Yet only a limited number of studies have analyzed the development and composition of Bacteria and Archaea involved in CH4 production from landfills. The objectives of this research were to compare microbiomes and bioactivity from CH4-producing communities in contrasting spatial areas of arid landfills and to tests a new technology to biostimulate CH4 production (methanogenesis) from solid waste under dynamic environmental conditions controlled in the laboratory. My hypothesis was that the diversity and abundance of methanogenic Archaea in municipal solid waste (MSW), or its leachate, play an important role on CH4 production partially attributed to the group’s wide hydrogen (H2) consumption capabilities. I tested this hypothesis by conducting complementary field observations and laboratory experiments. I describe niches of methanogenic Archaea in MSW leachate across defined areas within a single landfill, while demonstrating functional H2-dependent activity. To alleviate limited H2 bioavailability encountered in-situ, I present biostimulant feasibility and proof-of-concepts studies through the amendment of zero valent metals (ZVMs). My results demonstrate that older-aged MSW was minimally biostimulated for greater CH4 production relative to a control when exposed to iron (Fe0) or manganese (Mn0), due to highly discernable traits of soluble carbon, nitrogen, and unidentified fluorophores found in water extracts between young and old aged, starting MSW. Acetate and inhibitory H2 partial pressures accumulated in microcosms containing old-aged MSW. In a final experiment, repeated amendments of ZVMs to MSW in a 600 day mesocosm experiment mediated significantly higher CH4 concentrations and yields during the first of three ZVM injections. Fe0 and Mn0 experimental treatments at mesocosm-scale also highlighted accelerated development of seemingly important, but elusive Archaea including Methanobacteriaceae, a methane-producing family that is found in diverse environments. Also, prokaryotic classes including Candidatus Bathyarchaeota, an uncultured group commonly found in carbon-rich ecosystems, and Clostridia; All three taxa I identified as highly predictive in the time-dependent progression of MSW decomposition. Altogether, my experiments demonstrate the importance of H2 bioavailability on CH4 production and the consistent development of Methanobacteriaceae in productive MSW microbiomes.
ContributorsReynolds, Mark Christian (Author) / Cadillo-Quiroz, Hinsby (Thesis advisor) / Krajmalnik-Brown, Rosa (Thesis advisor) / Wang, Xuan (Committee member) / Kavazanjian, Edward (Committee member) / Arizona State University (Publisher)
Created2022