Journal of Legal, Ethical and Regulatory Issues

Articles from Vol. 12, No. 1, 2009

Change in the Taxpayer-Tax Preparer Relationship: The Effects of Circular 230
ABSTRACTTax advisors have become the most recent profession to receive public investigation after being exposed for unethical and abusive practices. High profile cases resulting in costly penalties due to fraudulent tax activities have brought accounting...
Critique of a Premise: Illuminating Cracks in the Agency Theory Framework
ABSTRACTAgency theory has contributed much in explaining relationships between principals and agents. However, it is based on certain premises as its foundation. This paper offers a critiques of one such premise; namely, the information as a commodity...
Cyber-Plagiarism: Different Method-Same Song
ABSTRACTHow does one change the actions of someone who is determined to engage in academic dishonesty? The following suggestions range from attempts to change character and the academic culture to redesigning the educational environment. Cheating occurs...
Ethical Views of Chinese Business Students: A Three Year Survey of Enron's Effects
ABSTRACTThis research details an exploratory three year survey of the ethical attitudes of Chinese graduate business (MBA) students. Our findings show that Chinese students know few details about the Enron controversy. Further, their knowledge has shown...
Presenting the Dimensionality of an Ethics Scale Pertaining to Tax Evasion
ABSTRACTThe concept of tax evasion is the primary focus of the study. Data is gathered from a survey of approximately eleven hundred individuals across six countries. An eighteen-item scale is presented, analyzed, and discussed. Findings suggest that...
Recent United States Supreme Court Decisions and Human Resource Management Decision Making: The 2007/2008 Term
ABSTRACTFormer Supreme Court Justice, Lewis Powell described the federal judiciary and the United States Supreme Court as perhaps "the most important instrument for social, economic, and political change" (Lazarus, 2008). Recent terms of the Supreme...
The Impact of Earnings Management on Capital Markets: Ethical Consideration of the Players
ABSTRACTThis research investigates the post market effects created by the various earnings management schemes perpetrated from 1995 through 2002. The study compares stock price movement trends of 30 companies with the movement of the three major stock...
The Proposed Employee Free Choice Act: Implications in the Workplace
ABSTRACTCard check elections are being touted by various pro-union groups as a "fairer" way of determining employee representation wishes than the NLRB representation election specified in the National Labor Relations Act (Wagner Act). They argue that...
The Public Policy Exception to Employment at Will: Balancing Employer's Right and the Public Interest
ABSTRACTDespite the fact that employment at will remains the fundamental tenet in American employment law, more and more circumstances have served to remove the termination of an employee from the "at will" arena. The employer's power and control over...
The Time Is Right - or Is It? the Supreme Court Speaks in Ledbetter V. Goodyear Tire & Rubber Co
ABSTRACTIn a 5-4 decision, the U.S. Supreme Court ruled that an employee may not sue their employer under Title VII unless they have filed a formal complaint with the Equal Employment Opportunity Commission (EEOC) within 180 days after the alleged unlawful...