Journal of Legal, Ethical and Regulatory Issues

Articles from Vol. 12, No. 1, January

Change in the Taxpayer-Tax Preparer Relationship: The Effects of Circular 230
BACKGROUND The professional environment of any specialized area consists of far more than technical skills. An implicit understanding of professional ethics is necessary to maintain confidence when working in the interest of the public (Becker,...
Critique of a Premise: Illuminating Cracks in the Agency Theory Framework
INTRODUCTION Suppose a great commotion arises in the street ... about a lamp-post, which many influential persons desire to pull down. A grey-clad monk, who is the spirit of the Middle Ages, is approached upon the matter, and begins to say, in the...
Cyber-Plagiarism: Different Method-Same Song
HONOR CODES The recent corporate scandals represented by the bankruptcy and criminal prosecutions of officials from Enron, WorldCom and other apparently successful corporations have raised the question whether business ethics education should hold...
Ethical Views of Chinese Business Students: A Three Year Survey of Enron's Effects
INTRODUCTION Earlier generations of business research focused exclusively on America and Western Europe. The world has changed, as the large state-run economies have crumbled and capitalism has bloomed across the globe. Business leaders in American...
Presenting the Dimensionality of an Ethics Scale Pertaining to Tax Evasion
INTRODUCTION Many articles have been written about tax evasion. Most of them have appeared in the accounting, economics and public finance literature. The usual thrust of these articles is to discuss technical aspects of tax evasion. Practitioner...
Recent United States Supreme Court Decisions and Human Resource Management Decision Making: The 2007/2008 Term
INTRODUCTION Former 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). The Constitutional...
The Impact of Earnings Management on Capital Markets: Ethical Consideration of the Players
INTRODUCTION In light of media attention to corporate scandals and numerous restatements of financial statement that occurred during 2001-2002 one common demand on company chief executive officers and chief financial officers became evident. This...
The Proposed Employee Free Choice Act: Implications in the Workplace
INTRODUCTION In May, 2006, janitors at the University of Miami ended a two-month strike which included hunger strikes and a short take-over of an administration building. The janitors are employed by the university's cleaning contractor, Unicco...
The Public Policy Exception to Employment at Will: Balancing Employer's Right and the Public Interest
INTRODUCTION Workers in the United States are most commonly hired, and fired, based on the employment relationship deemed "at will." While England provided the foundation to most law in the United States, the questions regarding the duration of...
The Time Is Right-Or Is It? the Supreme Court Speaks in Ledbetter V. Goodyear Tire & Rubber Co
FACTS The plaintiff, Lilly Ledbetter ("Ledbetter"), began her career at Goodyear Tire and Rubber ("Goodyear") in 1979. For most of her twenty year career at Goodyear, Ledbetter was the only female manager. Initially, Ledbetter's salary was the same...

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