Journal of Legal, Ethical and Regulatory Issues

Articles from Vol. 10, No. 1, 2007

Auditor Negligence Liability to Third Parties Revisited
ABSTRACTThe Enron disaster prompted the Sarbanes-Oxley Act of 2002 with new auditor independence rules, creation of the Public Company Accounting Oversight Board, corporate governance and certification requirements, whistleblower protections, extended...
Faculty Ethics from the Perspective of College of Business Administrators
ABSTRACTRecent corporate scandals have led to calls for improved instruction in ethics in colleges of business. The leading accrediting body for business programs, the Association to Advance Collegiate Schools of Business (AACSB) has also recently increased...
Federal Civil Rights Legislation and State Sovereign Immunity
ABSTRACTState governments employ millions of people, and provide services to millions of Americans as well, some of which are of a governmental nature, but many of which are similar to those offered by the private sector. While the employment practices...
Impact of the Sarbanes-Oxley Act on Accountant Liability
ABSTRACTPresident Bush signed the Sarbanes-Oxley Act (SOA) into law on July 30, 2002. At that time he said that it brought about "the most far-reaching reforms of American business practices since the time of Franklin Delano Roosevelt" . The SOA was...
Kelo V. City of New London: Is Eminent Domain for Economic Development Public Use or Public Abuse?
ABSTRACTThe U.S. Supreme Court's majority opinion in the eminent domain case of Kelo v. City of New London is one that elicited public outrage, abundant commentary, and wide-spread condemnation -pun intended. In a passionate dissent, Justice Sandra Day...
Property Law, Personhood and Ethics: Stem Cell Research & Its Impact on Property Law
ABSTRACTDevelopments in biotechnology raise a myriad of issues relating to intellectual property law and ethics. Intellectual property law and specifically patent law, has been forced to create guidelines for patenting living matter. Patent law permits...
The Effect of Punishment on Ethical Behavior When Personal Gain Is Involved
ABSTRACTWith the recent onslaught of accounting frauds, the nature of unethical decision making in organizations has shifted from the lack of sensitivity for the ethical aspects of decisions to one where executives have used their positional power for...
The National Labor Relations Act and Non-Union Employers: Policy and Practice Issues in a Changing Environment
ABSTRACTFor most non-union employers, the National Labor Relations Act (NLRA) is probably not the federal statute that has drawn a great deal of attention in recent years. Given the steady decline in union membership, density, and the number of representation...

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