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Topic: Legal / Ethical Issues
YOUR SEARCH PRODUCED 1336 MATCHES. PAGE 1 of 134 Items 1-10 of 1336
Search results with a darker orange shading indicate that the product is a teaching module.
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
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.
Coca Cola India
Authors: Kaye, Jennifer; Argenti, Paul A.
Product Type: Cases
Source: Arthur W. Page Society
Publication Year: 2005
On August 5, 2003, The Center for Science and Environment, an NGO in India, attacked the safety of Coca-Cola India's products in a press release titled "Twelve Major Drink Brands Sold in and around Delhi Contain a Deadly Cocktail of Pesticide Residues." Though Coke was well within the Indian government's legal limits for pesticide residue in beverages, Coke India CEO Sanjiv Gupta had to decide on the most effective communication strategy to restore public trust and had to weigh a larger policy decision at the same time...
Preparing to be the Stakeholder Relationship Manager: The Case of Wal-Mart
Authors: Scully, Maureen; Roberts, Alex
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2007
This Teaching Module now includes a Teaching Note for Faculty. The job description for Wal-Mart's recently created "Senior Director for Stakeholder Management" seeks "an innovative, out-of-the-box thinker" who can work on the company's commitments in areas including labor and wages, health care, product sourcing, and the environment. Are business schools today training leaders who could fill this role?
The Promise and Perils of Globalization: The Case of Nike
Author: Locke, Richard
Product Type: Cases
Source: This case is published as a chapter, “The Promise and Perils of Globalization: The Case of Nike”, in the book Management: Inventing and Delivering Its Future.
Publication Year: 2003
This case study of Nike Inc. traces the evolution of Nike's policies and practices vis-à-vis labor and environmental standards. The case illustrates the company's evolving definition and commitment to good corporate citizenship and the continuing controversy surrounding the company's practices in this arena.
Accounting Fraud at WorldCom
Authors: Kaplan, Robert S.; Kiron, David
Product Type: Cases
Source: Harvard Business School
Publication Year: 2004
The case provides sufficient detail to allow for a full discussion of the pressures that lead executives and managers to "cook the books," the boundary between earnings smoothing or management and fraudulent reporting, the role for internal control systems and internal audit to prevent or rapidly detect accounting fraud, the expectations about governance processes performed by external auditors and the board of directors, and the pressure and consequences when middle managers follow orders that they know are wrong...
IKEA's Global Sourcing Challenge (A, B)
Authors: Bartlett, Christopher A.; Dessain, Vincent; Sjoman, Anders
Product Type: Cases
Source: Harvard Business School
Publication Year: 2006
Traces the history of IKEA's response to a TV report that its Indian carpet suppliers were using child labor. Describes IKEA's growth, including the importance of a sourcing strategy based on its close relationships with suppliers in developing countries...
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 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...
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
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?"...
PowerPoint: Financial Statement Fraud (Enron & Others)
Author: American Institute of Certified Public Accountants
Product Type: Multimedia
Source: American Institute of Certified Public Accountants
Publication Year: 2005
This PowerPoint presentation includes a number of recent examples of accounting fraud, including Enron, MCI, WorldCom and others.
Sarbanes-Oxley Act: How Did We Get Here?
Author: Keating, Elizabeth
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006
The Public Company Accounting Reform and Investor Protection Act, known as “Sarbanes-Oxley Act”, was passed in 2002 following a series of corporate bankruptcies and allegations of executive management malfeasance, most notably Enron and WorldCom. The regulation of securities had not been this significantly altered since...
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