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This paper reviews the current Corona virus situation, then examines the legal definitions of negligence and fiduciary duty in an attempt to determine whether closing a university because of health concerns over the Corona virus might result in legal liability for the university’s board...
Persistent link: https://www.econbiz.de/10014032171
This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and … became effective in January 1, 2013. The law includes 17 Articles on a wide range of accounting and auditing topics …
Persistent link: https://www.econbiz.de/10013053309
The timeliness of financial reporting has been an important topic in the accounting literature for decades. There is a …
Persistent link: https://www.econbiz.de/10013083912
Our laws have sought to promote “and enforce a sense of morality in the business community. Well-settled laws regulating fraud, undue influence, fiduciary relationships, confidential information, truth-in-advertising, fair reporting practices, etc., have their origins in moral codes and...
Persistent link: https://www.econbiz.de/10014359157
There are a number of ethical issues in the area of international trade that affect managers. This article will address two ethical issues that have been almost totally neglected in the literature -- antidumping and sanctions. Antidumping laws are special interest legislation. Rather than...
Persistent link: https://www.econbiz.de/10005124913
A search of the accounting, trade and ethics literature failed to find a single article that discussed the role that … recommendations for change. The author calls for the various state and national accounting organizations to closely examine the …
Persistent link: https://www.econbiz.de/10005062615
Most Favored Nation (MFN) status, trade embargoes and blockades have traditionally been used to entice nations to alter their behavior or to punish them for certain behavior. The intentions behind these policies are generally noble, at least on the surface. However, instituting these policies...
Persistent link: https://www.econbiz.de/10005119248
This article addresses some issues in graduate accounting education from the perspectives of economics, law and ethics …. There are separate sections on certification and graduate accounting education, curriculum, faculty and accreditation. The … article concludes with some suggestions for a model accounting program …
Persistent link: https://www.econbiz.de/10012742763
Various presidential candidates over the years have promised to reduce the U.S. trade deficit. Such arguments are based on the mistaken belief that trade deficits are bad. This paper explains why the United States is doomed to have trade deficits, and why it doesn't matter.The paper also...
Persistent link: https://www.econbiz.de/10012980622
Donald Trump has stated that he is in favor of free trade, but that he wants it to be fair. He has said that, if elected president, he would renegotiate NAFTA and other trade deals that he views as unfair to the American worker. When Ford recently announced that it would move a portion of its...
Persistent link: https://www.econbiz.de/10012980626