Journal of Legal, Ethical and Regulatory Issues

Articles from Vol. 9, No. 1-2, January-July

Cultural and Gender Differences in the Ethical Beliefs of Accountants
ABSTRACT This study examines differences in the ethical responses of accountants in an international environment. The link between culture and the gender of the subjects are the variables of interest. Accountants (n=326) from eight countries, representative...
Ethics in Advertising: Sex Sells, but Should It?
ABSTRACT The purpose of this paper is to discuss whether or not it is ethical to use sexual appeals in advertising. The study also examines (1) if sex actually sells and if so, when and where is it being used in advertising, (2) the use of men and...
Exploring the Legal Framework for Business and Ethical Practices in Ghana
ABSTRACT Paper reports the findings of a study conducted in 2004 as part of a project leading to the development of business codes for Ghana. The analysis of the legal and regulatory framework specifically dealt with the extent to which the legal...
Guideposts concerning the Development and Implementation of Quality Childcare/daycare for Inner-City Families
ABSTRACT The issue of childcare quality is one facing many American families today. The role of government in solving this problem is the subject of heated debate. How can government aid those families in need while balancing the incentives of labor...
Information Technology Professionals Meet Sarbanes-Oxley
ABSTRACT The Sarbanes-Oxley Act of 2002 (SOA) is a law that will affect the lives of top level company officers along with finance and accounting professionals. Top level officers are responsible for the veracity of financial reporting under the...
Reverse Age Discrimination: A New Twist to an Age-Old Problem
ABSTRACT In General Dynamics Land Systems v. Cline the Supreme Court held that it was not illegal under the ADEA to preference older workers over younger workers with respect to some benefit plans, even though both sets of employees were protected...
Software Errors: Recovery Rights against Vendors
ABSTRACT Businesses that experience problems with physical products they have purchased find that the legal system provides adequate redress for their grievances. Large verdicts or out of court settlements are not unusual for product liability in...
The Effects of Legal Environment on Voluntary Earnings Forecasts in the U.S. versus Canada
ABSTRACT Past research documents managers' reluctance to issue voluntary earnings forecasts in part due to legal considerations. Since Canadian laws create a less litigious environment than those of the U.S., this study finds that when the two environments...
The Stars of Morningstar: Why They May Not Shine Very Bright
ABSTRACT Morningstar star ratings are a well known third party provider of information on mutual funds used by fund companies, advisors and investors. The star ratings oversimplify a complex choice by seizing on an individual's limited ability to...
The Worker Adjustment and Retraining Notification Act: Policy and Practice Issues for Employers
ABSTRACT The Worker Adjustment and Retraining Notification Act (WARN) provides that, with certain exceptions, employers of 100 or more workers must give at least 60 days advance notice of a plant closing or mass layoff to affected workers and to...
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