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Earnings Management: Causes, Techniques, and Transparent Financial Reporting

Author: Mintz, Steven
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006

[This document has not yet been rated] 27288 views

Earnings management occurs when managers use judgments to purposefully alter operating results to mislead stakeholders into thinking the company is doing better than it really is or to gain a personal advantage.

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GVV Curriculum: Home Page

(Available to all users) Introduction, Annotated Table of Contents, Teaching Modules

Author: Gentile, Mary C.
Product Type:
Source: Giving Voice to Values Curriculum Initiative
Publication Year: 2009

[This document has not yet been rated] 21971 views

Giving Voice to Values (GVV) is an innovative research and curriculum development project, launched by The Aspen Institute Business and Society Program and Yale School of Management. This page serves as the homepage for Faculty for GVV materials...

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Giving Voice to Values Curriculum: Home Page

(Available to all users) Introduction, Annotated Table of Contents, Teaching Modules

Author: Gentile, Mary C.
Product Type: Essays and Concept Papers; Syllabi
Source: Giving Voice to Values Curriculum Initiative
Publication Year: 2009

[This document has not yet been rated] 10805 views

Drawing on both the actual experiences of business practitioners as well as cutting edge social science and management research, Giving Voice to Values fills a long-standing and critical gap in business education by expanding the definition of what it means to teach business ethics.

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Phar-Mor, Inc.: Accounting Fraud, Litigation, and Auditor Liability

Authors: Buckless, Frank A.; Glover, Steven M.; Prawitt, Douglas F.
Product Type: Cases
Source: Prentice Hall
Publication Year: 2000

[This document has not yet been rated] 10171 views

This case discusses the accounting fraud that was successfully crafted by the upper management tier of Phar-Mor, Inc. Many upper level managers received prison sentences, and numerous legal claims against the retail company and its auditors, Coopers & Lybrand LLP, were made, the majority of which were settled out of court...

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Sarbanes-Oxley Act: What Has it Wrought?

Author: Keating, Elizabeth
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006

[This document has not yet been rated] 9274 views

The Sarbanes-Oxley Act is the most significant piece of corporate securities legislation since the Securities Act of 1933 and The Securities and Exchange Act of 1934. The Act's requirements are significant and have brought about substantial change in the work and role of auditors and the operations and financial disclosures of publicly traded corporations. However, this change has not been costless. This Teaching Module complements "Sarbanes Oxley Act: How Did We Get Here?"...

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What the Law Allows

Author: Gentile, Mary C.
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2005

[This document has not yet been rated] 7659 views

This module – What the Law Allows – was created because some faculty mentioned how it is often assumed that managers and directors are required to take actions that serve shareholders by maximizing short term share price. They wanted to examine those areas where the law allows managers and directors to consider other stakeholders and the firms' longer term well-being. Accordingly, this module focuses on the following question...

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Innovation Corrupted: The Rise and Fall of Enron (A, B)

Author: Salter, Malcolm S.
Product Type: Cases
Source: Harvard Business School
Publication Year: 2005

[This document has not yet been rated] 7521 views

Presents a brief historical overview of Enron's rise, its strategic successes and failures...

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Amway in China (A, B)

A New Business Model; Adapting to a Changing Environment

Authors: Tan, David; Tan, Justin
Product Type: Cases
Source: Richard Ivey School of Business
Publication Year: 2009

Faculty Rating: 1 stars1 stars1 stars1 stars1 stars [1 Faculty Rating] 7022 views

Amway is a large manufacturer of household products that uses the direct selling approach. It has expanded into different markets over the years, most recently the Chinese market. However, the company must look at its strategy after the Chinese government implements regulations on the direct marketing business model...

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Advertising Ethics Cases: Reasons, Rationalizations, Biases, and Heuristics

Author: Drumwright, Minette E.
Product Type: Cases
Source: Available on CasePlace.org
Publication Year: 2005

[This document has not yet been rated] 6433 views

Six fictionalized scenarios of ethical dilemmas in advertising.  

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Arthur Andersen LLP

Authors: Hawkins, David F.; Cohen, Jacob
Product Type: Cases
Source: Harvard Business School
Publication Year: 2006

[This document has not yet been rated] 6126 views

This case highlights the history of Arthur Andersen and the collapse of the firm following the Enron Corp. audit and the Department of Justice obstruction of justice conviction. To encourage the discussion of the role of audit firms, the accounting industry, and internal controls.

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