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Article
Publication date: 1 October 2004

Vernon P. Dorweiler and Mehenna Yakhou

The term “scandal” has been associated with business, in both the business press and the general press. The main emphasis is in U.S. business, although other countries and…

Abstract

The term “scandal” has been associated with business, in both the business press and the general press. The main emphasis is in U.S. business, although other countries and individual companies globally are also included. This article analyses the main factors constituting business companies and their misuse in unlawful practices. Particular attention is given to criminal acts of corporate officers. Common practices are identified. This analysis is to identify conduct of corporations, as illustrations of “scandalous” conduct.

Details

Management Research News, vol. 27 no. 10
Type: Research Article
ISSN: 0140-9174

Keywords

Article
Publication date: 1 June 2005

Vernon P. Dorweiler and Mehenna Yakhou

The U. S. economy is based on free enterprise. “Free” indicates that the national economy is based largely on necessary restrictions, both in business transactions and in capital…

Abstract

The U. S. economy is based on free enterprise. “Free” indicates that the national economy is based largely on necessary restrictions, both in business transactions and in capital transactions. The hall‐mark of free enterprise is the kind of competition that considers both the size and geographic scope of the participants. Restraint on competition is determined by law, by regulation, and by judicial decision. Arange of these determinations has been established in the modern U. S., to set expected conduct of business. The purpose of this paper is to examine the conduct of corporations that is beyond legal business affairs, and those that falls into unlawful areas. “Unlawful” here defines violations of law and regulation. Clearly the federal and state governments have enacted an integrated scope of law controlling conduct in both business practices and employment protection. This analysis focuses on the external violations of law and regulation.

Details

Managerial Law, vol. 47 no. 3/4
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 1 February 2005

Vernon P. Dorweiler and Mehenna Yakhou

To provide a framework for an objective “scorecard” for performance of academic administrators.

4083

Abstract

Purpose

To provide a framework for an objective “scorecard” for performance of academic administrators.

Design/methodology/approach

Literature reviews show that business organizations, as well as academic institutions, are fundamentally rethinking their strategies and operations because of changing environment and calls for more accountability to government and the public. The balanced scorecard is described as a novel approach to face these challenges.

Findings

The balanced scorecard has been shown as an effective tool to evaluate an organization, and its performance. Performance is identified as the linkage between outcomes and the multiple factors affecting those strategic outcomes.

Research limitation/implications

While the study provides a general framework for a balanced scorecard to academic institutions, it does not provide an exhaustive list of academic goals and associated measures for evaluation.

Practical implications

A very useful guidance to academic administrators in their search for ways to improve institutional effectiveness and demonstrate accountability to government and the public.

Originality/value

The study offers insights on how to translate the business basis of the balanced scorecard to the academic setting.

Details

Managerial Auditing Journal, vol. 20 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 February 2005

Mehenna Yakhou and Vernon P. Dorweiler

The paper aims to describe the reach of the Sarbanes‐Oxley Act that was passed by Congress in 2002 to overcome corporate abuse of federal securities law.

5125

Abstract

Purpose

The paper aims to describe the reach of the Sarbanes‐Oxley Act that was passed by Congress in 2002 to overcome corporate abuse of federal securities law.

Design/methodology/approach

Analysis focused on the impact of the Act on corporate governance and the resulting effects on accounting and auditing functions.

Findings

The Act is ab initio to correct corporate officers’ abuses. The research provides information of the range of consequences of the Act.

Originality/value

The research is novel in reporting on the effects of the Act. It provides duties to parties in the corporation, directors and executive officers (specifically, CEOs and CFOs) and attorneys.

Details

Corporate Governance: The international journal of business in society, vol. 5 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 1 April 2004

Mehenna Yakhou and Vernon P. Dorweiler

Adopting the Sarbanes‐Oxley Act has provided impetus to reforming corporate accounting and corporate governance. Implementation of this legislation is so broad as to move from…

4958

Abstract

Adopting the Sarbanes‐Oxley Act has provided impetus to reforming corporate accounting and corporate governance. Implementation of this legislation is so broad as to move from mere statutory compliance, to provide authority for changes in the professions of accountants and corporate officers and corporate counsel. This paper describes effects of the Sarbanes‐Oxley Act (Public Law No. 107‐204, Sec. 1‐1107) on the principal management and control functions of the business environment.

Details

Managerial Auditing Journal, vol. 19 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 May 1994

Nazik S. Roufaiel and Vernon Dorweiler

Describes the auditor′s responsibility in the expanding arena ofcomputer‐related criminal activity within the organization and theorganization′s liability for criminal activity…

1976

Abstract

Describes the auditor′s responsibility in the expanding arena of computer‐related criminal activity within the organization and the organization′s liability for criminal activity. Formulates professional standards of conduct from these definitions of responsibility, both for the auditor and for the organization.

Details

Managerial Auditing Journal, vol. 9 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

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