Case Study: Tyco international fraud Tyco Background Tyco International has operations in over 100 countries and claims to be the world's largest maker and servicer of electrical and electronic components; the largest designer and maker of undersea telecommunications systems; the larger maker of fire protection systems and electronic security services; the largest maker of specialty valves; and a major player in the disposable medical products, plastics. Edward Breen, who replaced kozlowski removed
Words: 4682 - Pages: 19
Journal of Business Ethics (2008) 77:431–449 DOI 10.1007/s10551-007-9358-8 Ó Springer 2007 The Dark Side of Authority: Antecedents, Mechanisms, and Outcomes of Organizational Corruption Ruth V. Aguilera Abhijeet K. Vadera ABSTRACT. Corruption poisons corporations in America and around the world, and has devastating consequences for the entire social fabric. In this article, we focus on organizational corruption, described as the abuse of authority for personal benefit, and draw on Weber’s
Words: 11977 - Pages: 48
The Ethics and Attitudes towards Ecotourism in the Philippines - Mary Ann Chen Ng, MSc. Eubios Ethics Institute, Philippines Email: maryannchenng@yahoo.com The Philippines, a developing country in South East Asia, is faced with the challenges of an increasing population, poverty, inequality, and corruption. With more than a quarter of the Filipino population falling below the poverty threshold, the pressure for productivity and growth has led to
Words: 3108 - Pages: 13
are inconclusive. The lack of research in the Hong Kong ´ˆ auditing environment motivates this study, particularly following the Enron debacle. The purpose of this paper is to examine the non-audit services (NASs), competition, rank and types of auditors, in respect of the independence problem as it relates to the practices of Hong Kong auditors in the post-Enron environment. Design/methodology/approach – Four independent variables identified from literature gaps are examined, namely NASs, levels
Words: 8546 - Pages: 35
Repository. For more information, please contact jcera@law.berkeley.edu. Gill: Corporate Governance as Social Responsibility: A Research Agenda Corporate Governance as Social Responsibility: A Research Agenda By Amiram Gill* In the post-Enron years, corporate governance has shifted from its traditional focus on agency conflicts to address issues of ethics, accountability, transparency,and disclosure. Moreover, corporate social responsibility (CSR) has increasinglyfocused on corporate
Words: 13200 - Pages: 53
Conservative Recognition or Cookie Jar Reserves? A Case Study Analysis July 5, 2013 Case Summary: Nick O’Brian has just finished his college degree and has started working for his aunt’s software company, O’Brian Software. Nick was hired as a junior auditor and has only been on the job for a couple of months. His aunt Amelia started the company as a small firm many years ago and finally went public after the company had grown tremendously. She holds the CEO position and runs the bulk of
Words: 1786 - Pages: 8
meetings, and in the development of a field of academic teaching, research and publication. That is one strand| |of the story. As the term entered more general usage in the media and public discourse, it often became equated with either| |business scandals or more broadly with what can called "ethics in business." In this broader sense the history
Words: 6492 - Pages: 26
Module 1 Case Assignment ETH501: Business Ethics Dr. Gary Shelton Saturday, April 26, 2014 A Master’s paper submitted to the faculty of Touro University California In partial fulfillment of the requirement for the award of Graduate Diploma in Master’s Degree in Business Management Introduction The purpose of this assignment is to provide a critical analysis of the 2002 collapse of Adelphia Communications as seen through the lens of Immanuel Kant deontological ethics. This analysis will
Words: 2168 - Pages: 9
TABLE OF CONTENT 1.0 Introduction | | 2.0 Issues Surrounding the Professionalism of Accounting | | 3.0 Literature Review | | 4.0 Presentation of the main Idea about the Professionalism of Accounting | | 5.0 Analysis and discussion | | 6.0 Conclusion | | 7.0 Reference | | 1.0 INTRODUCTION 2.0 ISSUES SURROUNDING THE PROFESSIONALISM OF ACCOUNTING Twenty years ago, Briloff (1986) alerted the profession to the crisis of credibility being faced because society perceived
Words: 3627 - Pages: 15
Executive Summary This report provides an analysis on how ethical conflicts arise in the actuarial profession. Through extensive research we uncover many conflicts of interest and ethical dilemmas that actuaries can face during their everyday work and careers. In particular we look at how genetic factors and rating criterion create conflict. We look at ethical conflict with respect to testimony, pension and reserve actuaries, and also how external watchdogs play a role in auditing actuaries’ decisions
Words: 6143 - Pages: 25
