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For four years, Valerie Thorpe was Director of Accounting for Taurus Construction. She was fired by the company's owner, Vic Bullard, when she refused to falsify…
For four years, Valerie Thorpe was Director of Accounting for Taurus Construction. She was fired by the company's owner, Vic Bullard, when she refused to falsify accounting entries. Bullard's directive would have lowered profits, thereby deceiving his business partner and committing tax evasion. Until her firing late in the spring of 2011, Valerie had a few concerns about Bullard's lack of ethics in his business dealings. However, she has not questioned him previously because of her own emotional condition after the unexpected death of her husband. During the spring 2011 semester in graduate school, Valerie was inspired when her classmates recounted their own experiences of resigning from jobs because of unethical managers and owners. Valerie had thought of resigning from Taurus; but, Bullard fired her first. Six months after her firing, Valerie is seriously contemplating whether she should report Bullard's tax evasion to the Internal Revenue Service.
Field Based Research. Interviews with the case protagonist.
Relevant courses and levels
The case is suitable for graduate and undergraduate courses in business ethics, accounting ethics, entrepreneurship, income tax accounting and an undergraduate auditing class.
This is a real-life case applying ethical frameworks coverage of which can be challenging as students perceive those theories and frameworks as “dry.”
This chapter uses agency theory and ethics literature to assess the moderating effect of manager's moral equity on the relation between budget participation and propensity…
This chapter uses agency theory and ethics literature to assess the moderating effect of manager's moral equity on the relation between budget participation and propensity to create slack. Moral equity is the major evaluative criterion for ethical judgment, is based on the overall concept of fairness, justice and right and is often very influential in contemporary moral thought (Robin & Reidenbach (1996) Journal of Business, 5(1) 17–28). The results indicate that a manager's moral equity moderates the effect of budget participation. For managers with high moral equity, the relationship between participation and manager's propensity to create slack is significantly negative while, for managers with low moral equity, the relationship is significantly positive. Further analyses indicate that high budget participation and high moral equity result in less propensity to create slack than high budget participation and low moral equity.
The purpose of this paper is to explore how internal auditing may recover from being one of the corporate governance gatekeepers that failed to prevent the global financial crisis.
This paper draws on the theory of professions and provides a brief analysis of internal auditing history, ending with an appraisal of contemporary status.
Internal auditing has not been “fit for purpose” and can be enhanced. Low expectations of internal audit are currently addressed by enhanced guidelines from a number of parties. Internal audit needs to move firmly into the corporate governance space – to audit corporate governance more effectively and to provide more dependable assurance to boards.
The global Institute of Internal Auditors can use recent enhanced internal auditing guidelines as a springboard to regain their lead. Internal audit needs to cut the umbilical cord that ties it to management. The accepted “dual reporting” of internal audit is flawed.
Society cedes professional status to an occupational group when it is in society’s best interests to do so. An attribute of a profession is its accent on serving the public interest. It is unsatisfactory that, five years after the global financial crisis broke, the international Standards for internal auditing still do not articulate the correct professional conduct on making external disclosures in the public interest when internal auditors are aware of serious wrongdoing not satisfactorily addressed internally.
This paper comprises a conceptual analysis to challenge the internal audit profession.
The purpose of this paper is to present a three-part framework of information engagement for situated gynecological cancers. These particular cancers intertwine with…
The purpose of this paper is to present a three-part framework of information engagement for situated gynecological cancers. These particular cancers intertwine with medicalization of sexuality and gender power dynamics, situating information behaviors and interactions in women’s socio-health perceptions. Using Kavanagh and Broom’s feminist risk framework, the framework establishes functional and temporal parameters for sense-making and information engagement.
This paper employs a structured, reiterative literature review with emergent thematic analysis. Nine indices from medicine, information studies, and sociology were searched using combinations of five terms on cervical cancer (CC) and 14 terms on information engagement in the title, abstract, and subject fields. Results were examined on a reiterative basis to identify emergent themes pertaining to knowledge development and information interactions.
Environmentally, social stigma and gender roles inhibit information seeking; normalizing CC helps integrate medical, moral, and sexual information. Internally, living with the dichotomy between “having” a body and “being” a body requires high-trust information resources that are presented gradually. Actively, choosing to make or cede medical decision-making requires personally relevant information delivered in the form of concrete facts and explanations.
The study covers only one country.
This study’s information framework and suggestions for future research encourage consideration of gender power dynamics, medicalization of sexuality, and autonomy in women’s health information interactions.