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Dissertations / Theses on the topic 'Scandals'

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Published: 4 June 2021
Last updated: 31 July 2024

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1

Pigato, Alberto <1996&gt. "Tax Scandals e Profilo Etico." Master's Degree Thesis, Università Ca' Foscari Venezia, 2022. http://hdl.handle.net/10579/20852.

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L’obiettivo della tesi di laurea è quello di indagare il profilo etico delle aziende coinvolte in scandali fiscali con il fisco europeo. A tal proposito, per ogni azienda analizzata, è stato necessario indagare i bilanci sostenibili durante gli anni della scoperta dello scandalo e i relativi rating ESG forniti da Bloomberg. Nello specifico, nel primo capitolo viene introdotto il concetto di ratings ESG e vengono spiegate quali sono le dinamiche analizzate da Bloomberg nella creazione di tali ratings. Il secondo capitolo dell’elaborato è dedicato al caso studio. Il campione di ricerca si compone di dodici multinazionali (Tesco, Apple, PepsiCo, Gazprom, HSBC Holdings, Ikea, Shell, BASF, Volkswagen, Engie, Bank of America e Banco Santander) coinvolte in scandali fiscali in Europa. Per ognuna di queste aziende viene fatta un’analisi su come è cambiato il rating fornito da Bloomberg sotto il profilo di Governace. L’ultimo capitolo è dedicato al confronto delle performance ESG del campione considerato e alla stesura di una classifica delle aziende che, in concomitanza allo scandalo fiscale, hanno peggiorato la loro posizione non finanziaria.
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2

WENDERSON, DE LIMA RAIMUNDO. "Scandals and CSR Discourses : The TeliaSonera Case." Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-110233.

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This study explores the corporate social responsibility (CSR) discourses adopted in the TeliaSonera case in Uzbekistan. Due to the higher emphasis CSR literature has put on private owned companies, there is a necessity to discuss social responsibility for corporations, which, as TeliaSonera, are owned by states. With that aim, the paper analyses the discourses employed in the TeliaSonera case, making use primarily of data collected from public statements made by the Swedish state, the company, the media and the law firm Mannheimer Swartling. The paper suggests that different actors, when engaging in public discussions about social responsibility, may base their versions of CSR on different discursive frames of reference. The Swedish media uses socially constructed systems of norms and expectations on business to hold the Swedish state and TeliaSonera accountable for crimes against human rights committed by the Uzbek government. In a context where the gap between public expectations and a company’s performance broadens, corporate legitimacy is jeopardized ultimately threatening the company’s survival. To address the latter, TeliaSonera and the Swedish state have incorporated notions of serious change and closer owner control in their CSR discourses.
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3

BORASCHI, DIAZ DIANA. "Corporate scandals: capital structure and contagion effects." Doctoral thesis, Università Bocconi, 2010. https://hdl.handle.net/11565/4053941.

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4

Zhang, Yan. "How China media frame domestic and overseas corruption scandals : the comparison of media frames on scandals of Two Chen." Thesis, University of Macau, 2010. http://umaclib3.umac.mo/record=b2162047.

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5

Dureska, Ryan. "Scandals, politicians, and the decay of government trust." Connect to resource, 2007. http://hdl.handle.net/1811/29465.

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6

Fuerte, Andres. "Accounting Scandals & Regulations: A Cost-Benefit Analysis." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/786.

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This purpose of this paper is to assess the effects of increased accounting regulations on financial reporting practices. Specifically, this paper provides an in-depth look into two specific regulations, The Sarbanes-Oxley Act of 2002 (SOX) and the Dodd-Frank Act of 2010. SOX was enacted as a result of the many accounting scandals that occurred in the late 1990s, and its main intention was to reduce the likelihood that fraud would occur by establishing additional oversight and increasing the number of regulations for public accounting firms. This paper examines the costs associated with specific provisions within SOX and the effects that they have on public companies. Ultimately, this paper finds that SOX imposes an unfair burden to smaller public companies. Secondly, this paper examines the effect that regulations in the 2010 Dodd-Frank Act had on the financial services industry. The 2008 financial crisis was caused by poor regulations of large financial institutions, which failed to prevent these institutions from engaging in behavior that would later have a negative impact on many Americans. In order to prevent this type of behavior from affecting the stability of the entire U.S. economy, Congress enacted the Dodd-Frank Act. Due to the recent enactment of this act, and because most of its provisions are still being implemented, this paper focuses on identifying and presenting valid arguments for and against some of the act’s most important provisions.
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7

Stemmle, Jonathan Todd. "Coverage of College Sports Scandals in the Newspapers." Thesis, The University of Arizona, 1997. http://hdl.handle.net/10150/292140.

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8

Kang, Soon Lee Eugene. "Accounting scandals and stigma by association via director interlocks." Diss., Texas A&M University, 2005. http://hdl.handle.net/1969.1/4349.

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This dissertation examines the phenomenon of stigma by association between firms in the context of corporate accounting scandals. I draw from the social psychology literature to develop a theoretical framework that supports the notion of director interlocks as a channel in which associated firms may experience stigma. I argue that allegations of corporate accounting scandal generate attributional search by investors to determine the cause(s) of the alleged scandal. Attribution theory suggests that investors are likely to attribute responsibility to corporate boards for failing to detect and prevent these scandals. Investors’ perceptions of incompetent and/or unwilling directors in firms accused of accounting scandals may then spill over to directorship positions in associated firms, resulting in the stigmatization of these associated firms. The results strongly support the above arguments. I further adopted an information-based approach to argue that firms associated with stigmatized firms will experience different amounts of stigma, and some firms may experience no stigma at all. I applied social inference theories and agency theory to develop four categories of variables that may influence the amount of stigma experienced by associated firms. The results of the dissertation present strong evidence in support of most of the hypotheses. The characteristics of the interlocking director, the characteristics of the board, the strength of the director interlock, and the quality of corporate governance in an associated firm appear to influence the amount of stigma experienced by the associated firm. This dissertation highlights the possible (1) negative consequences of director interlocks, (2) understatement of the social costs of corporate accounting scandals, and (3) need for response strategies to mitigate the negative consequences of stigma by association.
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9

Meyer, Therese-Marie. "Where fiction ends four scandals of literary identity construction." Würzburg Königshausen und Neumann, 2006. http://deposit.ddb.de/cgi-bin/dokserv?id=2803752&prov=M&dok_var=1&dok_ext=htm.

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10

Canas, Baena Juliana A. "Alvaro Uribe Velez: Maintaining Popularity Despite Significant Government Scandals." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/scripps_theses/742.

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Despite the scandals and the increase in violence towards vulnerable communities, Uribe and his government still had an extremely high approval rating. His popularity may be explained as a result of the majority of citizens benefitting from his policies because while they violate human rights, they function as mechanisms that support and enhance his success in delivering stability to Colombia’s middle and upper-classes. Moreover, Uribe did not address critics of his government or the media, instead he created a discourse that his government and its policies were responsible for successfully combatting the guerrillas and cartels and improving the economy. Thus many Colombians may have chosen to continue supporting him because they saw his clandestine government tactics as necessary.
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11

Bensman, Todd Thorson Esther. "Newspaper circulation scandals testing a new dimension of media credibility /." Diss., Columbia, Mo. : University of Missouri--Columbia, 2009. http://hdl.handle.net/10355/6564.

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The entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file. Title from PDF of title page (University of Missouri--Columbia, viewed on October 20, 2009). Thesis advisor: Dr. Esther Thorson. Includes bibliographical references.
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12

Kass, Joshua. "A royal disappointment the private scandals of George IV, 1785-1820 /." Diss., Connect to the thesis, 2007. http://hdl.handle.net/10066/1003.

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13

Blaney, Joseph R. "All the President's scandals : the image restoration of President Bill Clinton /." free to MU campus, to others for purchase, 1998. http://wwwlib.umi.com/cr/mo/fullcit?p9924952.

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14

Muller, Cornelis Hermanus. "Coercive agrarian work in South Africa, 1948 - 1965 : 'farm labour scandals'?" Diss., University of Pretoria, 2011. http://hdl.handle.net/2263/30300.

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This dissertation puts into historical context allegations of farm labour abuse during the period 1948 to 1960 on the eastern Transvaal Highveld. It not only gives an exposition of these events, but importantly analyses these allegations of abuse in the context of the South African government’s intervention into farm labour for this period. The dissertation, however, first gives an overview of the government’s policies of regulating and providing farmers with black labour in the period 1910 to 1948. It deals specifically with the dubious measures introduced and coercive actions taken by the National Party government after 1948 to provide farmers with “cheap and plentiful labour”. The reactions to the accusations of abuse by the South African government, the farmers, the conservative, liberal and leftist press, and other independent bodies, such as the churches, Black Sash and the South African Institute of Race Relations, are also explored. The reaction of the African National Congress and the Potato Boycott launched in 1959 by this organisation in response to the mistreatment of farm labourers, also receives specific attention. It concludes with a discussion of how the farm labour scandals and the reaction during the 1950s and more specifically the Potato Boycott of 1959 are still relevant today by considering the contested nature of the commemoration of this event in 2009 AFRIKAANS : Hierdie verhandeling plaas bewerings van die misbruik van plaasarbeid gedurende die periode 1948 tot 1960 op die oostelike Transvaalse Hoëveld in historiese konteks. Dit bied nie net ‘n uiteensetting van hierdie gebeure nie, maar ontleed dié bewerings van mishandeling teen die agtergrond van die Suid-Afrikaanse regering se ingryping ten opsigte van plaasarbeid vir dié tydperk. Die verhandeling bied ten eerste ‘n oorsig van die regering se beleid van die regulering en voorsiening van swart arbeid aan boere gedurende die periode 1910 tot 1948. Dit handel spesifiek oor die twyfelagtige dwangmaatreëls wat deur die Nasionale Partyregering na 1948 geïmplementeer is om boere van “goedkoop en voldoende arbeid” te voorsien. Die reaksies op die bewerings van mishandeling deur die Suid-Afrikaanse regering, die boere, die konserwatiewe, liberale en linkse pers, as ook ander selfstandige instansies, soos die kerke, Black Sash en die Suid-Afrikaanse Instituut van Rasseverhoudinge word ook ondersoek. Die reaksie van die African National Congress en die aartappelboikot wat deur die organisasie in 1959 van stapel gestuur is in reaksie op die mishandeling van plaaswerkers, work ook ontleed. Die studie sluit af met ‘n bespreking van hoe die plaasarbeidskandale, die reaksie in die 1950s en meer spesifiek die aartappelboikot van 1959, steeds vandag relevant is teen die agtergrond van die omstrede herdenking van die gebeurtenis in 2009.
Dissertation (MHCS)--University of Pretoria, 2011.
Historical and Heritage Studies
unrestricted
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15

Pollock, Grace Walmsley Peter. "Signs of secrecy politics of scandal in eighteenth-century english print culture /." * McMaster only, 2006. http://proquest.umi.com/pqdweb?index=0&did=1372005921&SrchMode=1&sid=1&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1196799786&clientId=22605.

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16

Kimgård, Linnéa, and Louise Lundgren. "A review of Revisorsnämnden´s disciplinary actions : Swedish reactions to accounting scandals." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19043.

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In the beginning of the 21st century the accounting scandals of Enron and WorldCom took place. After these scandals there was a demand for an improved supervision since the trust of auditors had decreased as a result of the scandals. If the supervision of auditors increases there is a possibility that the auditors will perform the audit more accurate and the material errors in the financial statements will decline. Revisorsnämnden (RN) is a governmental authority that performs supervision of auditors in Sweden. Some of the supervision has been delegated to the Swedish trade organization Föreningen för Auktoriserade Revisorer. When an auditor has failed to fulfill the obligations of an audit a disciplinary action is started and can lead to a disciplinary measure for the auditor. The purpose of this study is to investigate how the Swedish supervision of auditors works today and also if it is possible to see a change of the disciplinary actions as a result of the accounting scandals. The most common categories of problems will also be examined. To answer the research questions we have conducted a document study of the disciplinary actions of RN. The document study has shown which the most frequently occurring problems of auditing are and which disciplinary measures that have been given. The document study showed that there is not a clear change of the disciplinary actions as a result of the accounting scandals except for the category of independence/disqualification. The most common categories of problems are independence/disqualification, lack of documentation, inventories, the auditor´s own fault, assets and taxes and fees.
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17

Quader, Mithila, and Sara Lidén. "An approach to manage corporate scandals : Legitimizing negative incidents in CSR-reports." Thesis, Karlstads universitet, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68550.

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Background: The relationship between CSR-reports and legitimacy has been on-going from the very beginning that businesses started to report on sustainability related issues. Prior research suggest that businesses can enhance their competitive edge by maintaining legitimacy through CSR-reports. Therefore, prior research also suggests that businesses can alter how information is disclosed in CSR-reports in order to maintain or enhance their legitimacy. This has caused a tendency amongst businesses to create overly positive and unbalanced reports, but what happens when the lack of negative information backfires? Purpose: The purpose of the paper is to examine how negative information is disclosed before a corporate scandal, and which legitimization strategies are applied to communicate in CSR-reports to restore legitimacy after facing a corporate scandal. Method: The paper has applied a thematic analysis to analyze unobtrusive data gathered from CSR-disclosures from ten companies and media outlets who have reported on the scandal, using a qualitative approach.      Findings: Three key findings were made. CSR-reports are used as a legitimacy tool to disclose negative information. The paper identifies continuous signs of companies shifting focus to maintain or restore legitimacy through the use of strengthened language, the addition of a time-aspect or a new perspective. This finding has led to the last key finding and conclusion of this paper; that an additional strategy can be identified in a majority of the companies – the strategy of shifting focus. Keywords: Legitimacy, CSR-reports, corporate scandals, negative incidents
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18

Miller, Allan J. "The impact of certain determinants on the ethical perceptions and attitudes of corporate managers in Malaysia." University of Southern Queensland, Faculty of Business, 2008. http://eprints.usq.edu.au/archive/00004420/.

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[Abstract]: The study of business ethics is an area that has gained a lot of attention around the world and is an ever-growing one in light of the many corporate scandals that have rocked economies in many countries around the globe. In many of the cases concerning corporate scandals, many have taken place in developed nations, and authors have devoted much attention to investigating the possible causes, including those that analyse the problem from an individual’s ethical behaviour standpoint.As a developing nation, Malaysia has seen its share of corporate irregularities, and accusations of breaches of ethical conduct by those who have an interest in corporate transparency and governance have made local headlines. What factors or determinants influence an individual’s ethical behaviour would be useful in these cases, but a dearth of studies from a Malaysian context does not allow this analysis to take place.Therefore, the purpose of this exploratory study is to examine the impact of certain determinants on the perceptions of ethical behaviour of corporate managers in Malaysia. The demographic and situational determinants used in this study -- such as age, gender, level of education, and the presence of a code of ethics in the organisation -- are those commonly scrutinized in attempts to understand individual ethical behaviour.Information analysed quantitatively was obtained from a self-administered questionnaire distributed by e-mail to 750 individuals who are corporate managers in Malaysia.It is hoped that this study contributes to knowledge by assisting Malaysian managers to understand the factors that affect individual ethical behaviour and designing relevant policies and procedures that take the results of this study into account.
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19

Přidal, Martin. "Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75024.

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Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of corporate governance. Moreover, the paper deals with the concept of tax risk management as a way of how tax compliance in general could be enhanced and introduces the current international practice in this field.
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20

Bavoso, Vincenzo. "Explaining financial scandals : corporate governance, structured finance and the enlightened sovereign control paradigm." Thesis, University of Manchester, 2012. https://www.research.manchester.ac.uk/portal/en/theses/explaining-financial-scandals-corporate-governance-structured-finance-and-the-enlightened-sovereign-control-paradigm(9ba15ea7-692c-4fd2-bff3-d5e6a06f5bff).html.

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The explosion of the global financial crisis in 2007-08 reignited the urgency to reflect on the origins and causes of financial collapses. As the above events kick-started an economic meltdown that is still ongoing, comparisons with the Great Crash of 1929 started to abound. In particular, the externalities that a broad spectrum of societal groups had to bear as a consequence of various banking failures highlighted the necessity of a more inclusive and balanced regulation of firms whose activities impact on a wide range of stakeholders.The thesis is centred on the proposal of a paradigm, the “enlightened sovereign control”, that provides a theoretical, institutional and substantive framework as a response to the legal issues analysed in the thesis. These stem primarily from the analysis of two sequences of events (the 2001-03 wave of “accounting frauds” and the 2007-08 global crisis) which represent the background upon which modern financial scandals are explained. This is done by highlighting a number of common denominators emerging from the case studies (Enron and Parmalat, Northern Rock and Lehman Brothers) which caused financial instability and scandals. The research is grounded on the initial recognition of theoretical themes in the field of corporate and financial law, which eventually link with the more practical events examined. This parallel enquiry leads to the investigation of two heavily interrelated spheres of law and finally highlights more practical legal issues that emerge from the analysis.Through this multifaceted approach, the thesis contends that the occurrence of financial crises during the last decade is essentially rooted in two main problems: a corporate governance one, represented by the lack of effective control systems within large public firms; and a corporate finance one identified with the excesses of financial innovation and related abuses of capital market finance. Research conducted in this thesis ultimately seeks to contribute to current debates in the areas of corporate and financial law, through the proposals of the “enlightened sovereign control” paradigm.
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21

Habiba, Princess. "The Containment of Organisational and Institutional Disputes and Scandals: Utilizing a Trading Zone Approach in the Construction of the Object to Explore Their Hidden Dimensions." Thesis, Griffith University, 2014. http://hdl.handle.net/10072/366229.

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Disputes are an inevitable part of life and every day the media reports on a range of organisational or institutional disputes or scandals. Whilst many cases make it into the public domain and are settled through the courts, many are dealt with behind closed doors as private affairs, making access to information about these disputes difficult and thereby contributing to a lack of understanding about what happens in these conflicts. This thesis seeks to explore the containment of organisational and institutional disputes and scandals. This research contributes to new knowledge in two ways; first through the methodological approach which demonstrates a means of expanding existing research, and second through the findings which provide a clearer picture of relations in organisational disputes and scandals. In order to explore the object which is the containment of organisational and institutional disputes and scandals, the methodological approach adopted in this study utilises Bourdieu’s construction of the object which is polytheistic, employing a number of methods. The study has two main stages each driven by questions about the object. Furthermore, in order to create fluency between each method used in the study, Galison’s trading zone approach was adopted. This method involved finding a common ground between each of the stages so that relevant features could be drawn upon to expand the analysis. The first stage frames the object through two historical analyses, namely an analysis of workplace and economic changes from the1930s to the present, which highlighted changes that contributed to the emergence of the category of workplace bullying. This was followed by an analysis of the emergence of the category of workplace bullying using Hacking’s theories and a sample of 68 workplace bullying documents. The second stage involved an epistemological break from the first stage, and was an empirical study of seven cases of organisational and institutional disputes and scandals which reached the public domain. These cases were examined using Boltanski’s affair model to explore aspects of process, and in the context of Bourdieu’s field theory, to examine other factors that played a role in the containment of the conflicts.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
School of Education and Professional Studies
Arts, Education and Law
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22

Svensson, Jonatan, and Sofia Hörnfeldt. "In the Red : Political scandals in the media and the effect of political affiliation." Thesis, Uppsala universitet, Medier och kommunikation, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-194672.

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I denna studie har politiska skandaler studerats ur ett framingperspektiv. Syftet med uppsatsen har varit att undersöka hur rapporteringen skiljer sig åt mellan höger- och vänsterpolitiker i beskrivningen av politiska skandaler. Genom en kvantitativ första undersökning har det konstaterat satt vänsterpolitiker blir omskrivna mer när de är involverade i politiska skandaler, särskilt om skandalen är av ekonomisk natur. I en andra kvalitativ del undersöktes två skandaler på djupet, genom kritisk diskursanalys. Resultaten av den undersökningen visar att vänsterpolitiker gestaltas på ett annat sätt än högerpolitiker när de är involverade i skandaler av ekonomisk natur. Skillnaderna tycks framförallt bero på sociokulturella faktorer. De förväntningar som allmänheten har på politiker påverkar hur de gestaltas i media. Om en politiker inte lever som den lär blir granskningen av densamme mer negativt vinklad.
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Farrel, Danielle. "The 2012 child abuse scandals in the UK : the multifunctional nature of online discourse." Thesis, University of the West of Scotland, 2015. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.731780.

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24

Gray, Troy Hafertepe Kenneth. "Honor, not sainthood interpreting scandals and personal flaws in presidential homes, museums and libraries /." Waco, Tex. : Baylor University, 2009. http://hdl.handle.net/2104/5315.

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25

Henschová, Kristina. "Civilní odpovědnost auditora." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-264163.

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This thesis is avout civil liability of auditors, to whom, for what and in which amount are auditors liable. Thesis deals with the effort which did European union about unification of the approach of its member states. Further chapters deals with geographical distribution of liability regimes and accounting scandals which led to auditors obligation to pay for harms.
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Langdon, James Mark. "The role of Canadian newspapers with respect to political scandals, ministerial responsibility, and ministerial resignation." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/NQ56086.pdf.

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Andreadakis, Stylianos. "Corporate governance in the aftermath of the scandals : the EU response and the role of ethics." Thesis, University of Leicester, 2011. http://hdl.handle.net/2381/9532.

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The purpose of this Thesis is to study corporate governance and its regulation in the aftermath of the scandals that have taken place in the United States and in Europe during the last few years. Corporate governance is a vibrant and constantly changing area of law and the adoption of a regulatory framework must be carried out with both an institutional and dynamic approach. Following the wave of scandals and collapses, corporate governance has topped every agenda and has become one of the most discussed topics worldwide. The focus so far has been placed just on the rules, while the role of ethics has been significantly undermined. The Sarbanes-Oxley Act was the American response to the voices asking for strict rules and severe penalties. The European Union has adopted a more cautious and liberal approach, choosing the path of harmonisation and convergence. The Action Plan represents the roadmap for the future, but it is still not clear what exactly the form of corporate regulation in the European Union will be in the following years. This Thesis explores the recent reforms and provides some thoughts on the nature of the regulatory response that the EU needs to adopt, in order to provide a protective shield against fraud and mismanagement. Self-regulation proved to be insufficient, while regulatory competition and reflexive harmonization are examined as alternative choices. Rules and regulations are important, but do not suffice to solve all corporate governance problems and prevent corporate scandals. No corporate governance reform will be successful unless ethics do become an integral part of modern business strategy, creating a ethical corporate culture, and if all the actors involved do not change their philosophy regarding how they make business.
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Yusha'u, Muhammad Jameel. "Coverage of corruption scandals in the Nigerian press : a comparative analysis of northern and southern newspapers." Thesis, University of Sheffield, 2010. http://etheses.whiterose.ac.uk/10359/.

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This research is about the coverage of corruption scandals in the Nigerian press. It is a comparative study that This research is about the coverage of corruption scandals in the Nigerian press. It is a comparative study that develops an intra-national framework for the study of the Nigerian media system using corruption scandals. The scandals studied are the Petroleum Technology Development Fund (PTDF) scandal and the Former Governors Scandal. The study used both interviews and qualitative content analysis by means of critical discourse analysis. The results of the study suggest that the press in Nigeria is regionally and ethnically divided. These factors influence the way the press report issues including corruption scandals. The study also suggests that factors like clientelism, regionalism, corruption within the press, and lack of training are among the challenges faced by the Nigerian press. It is the position of this study that the press in Nigeria is active in reporting stories about corruption scandals, but has not done enough when it comes to the application of such aspects of journalistic practice like investigative journalism which contributes in the watchdog role of the media. The study concludes by suggesting areas for further research.
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Jimenez-Andrade, Jesus Rodolfo. "Fifteen Minutes of Shame: A Multilevel Approach of the Antecedents and Effects of Corporate Accounting Scandals." Case Western Reserve University School of Graduate Studies / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=case1525741512409321.

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30

Coradeschi, Letizia <1997&gt. "Scandals at the Venice Biennale The cases of Gino De Dominicis, Gran Fury, and Christoph Büchel." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/20506.

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Fin dall'inizio, la Biennale di Venezia è stata caratterizzata da molti scandali; alcuni di essi hanno avuto anche effetti positivi sull’Esposizione Internazionale stessa, generando la curiosità del pubblico, e sulla carriera dell'artista coinvolto. Quindi, anche se i vari Commissari per le Arti Figurative hanno solitamente cercato di evitare di suscitare scalpore, quest'ultimo appare come un elemento imprescindibile dell'evento. Nella mia tesi, ho deciso di analizzare tre progetti che hanno fatto scalpore in tre diverse edizioni della mostra. La prima è Seconda Soluzione d'Immortalità (L'Universo è Immobile) di Gino De Dominicis, che presentò quest'opera alla Biennale per le Arti Figurative nel 1972. Questo lavoro è stato considerato oltraggioso perché Gino De Dominicis ha esposto un giovane con sindrome di Down come parte dell'installazione, l'artista e il suo assistente sono stati persino citati in giudizio per elusione di un incapace. Il secondo è The Pope and the Penis del collettivo di artisti Gran Fury, che ha proposto questo lavoro per la Biennale di Arti Figurative del 1990 per cercare di sensibilizzare sull'epidemia di AIDS e condannare il punto di vista della Chiesa cattolica sulla contraccezione. L'ultimo progetto che ho scelto di analizzare è The Mosque di Christoph Büchel, presentato nel 2015. Questo lavoro ha creato scalpore perché l'artista ha allestito la moschea in una chiesa sconsacrata ed è diventata un luogo di culto funzionante per i musulmani, che non ne avevano mai avuto uno prima. Oltre ai progetti stessi, una parte fondamentale della tesi è dedicata all’impatto di questi scandali sulla stampa e sulla critica d'arte e al provare a rispondere alla domanda: questi scandali artistici hanno avuto solo un effetto mediatico effimero o nascondevano un aspetto più riflessivo?
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Bivi, Rosita <1998&gt. "Is the adoption of the GRI 207 a mean to protect reputation and to avoid scandals?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2022. http://hdl.handle.net/10579/21830.

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The purpose of this thesis is to investigate the relationship between the transparency of sustainability practices and corporate reputation. In particular, the specific aim of the study is to understand if tax transparency is a voluntary choice of companies or if it is used as a mean in order to enhance reputation and avoid scandals. This topic is of recent interest since, due to the Covid-19 pandemic, a lot of governments need tax revenues and are putting their focus on corporate tax planning structures. Furthermore, this topic is acquiring attention also from the private sphere since more and more investors are basing their investment decisions on corporate ESG ratings, which also consider firms’ tax strategy as one of the main determinant variables. In addition to these trends, starting from January 1st, 2021, the new GRI standard ‘GRI 207: Tax’ is effective for reports or other materials published by companies following the principles of the Global Reporting Initiative. In particular, the GRI 207 is a standard which includes guidelines to follow in order to disclose information relating to: o The management approach to tax; o The tax governance and control framework, the reporting mechanisms for concerns of unethical or unlawful behavior in relation to tax, and the assurance process for matters of tax disclosure; o Stakeholder engagement and management of concerns related to tax; o Country-by-country reporting on the tax jurisdictions where the entities operate and are resident for tax purposes. Consequently, in order to analyze this current issue which puts in comparison sustainability and corporate reputation, this thesis will start with a general introduction regarding the sustainability and sustainable development concepts, then it will introduce the common practice of Corporate Social Responsibility (required everyday more and more to companies by stakeholders), and then it will illustrate the main corporate reporting tools and sustainability standards used by organizations. In the second part of the paper, there will be an in-depth analysis of the new GRI 207 standard relating to tax disclosure and transparency and then, in the third part – the one which introduces the real scope of this work – an investigation regarding the relationship between sustainability and reputation. In this phase, a lot of attention will be given to the public exposure of organizations to the public opinion and to medias for their “fiscal behavior” and tax strategy, in relation to the reputational risks connected to that kind of information. Reputation can be considered as an intangible asset to be protected from possible scandals and tax transparency has become a material topic to be included in corporate strategies and to be externally communicated in a clear way towards stakeholders, mainly due to the ever-increasing attention of medias, politicians, non-governmental organizations and others third parties to tax matters and to the achievement of the goals of the global sustainability agenda (since tax revenues are seen as a contribution of organizations to the local economies where they operate in order to allow social developments and investments with the aim of creating long-term value). Lastly, I will conduct an empirical and comparative analysis of about 60 of the Fortune Global 500 companies which adopt the GRI Standards and which pertain to the following industries (classification in accordance to the NACE Rev. 2 Codes): Arts, Entertainment and Recreation, Construction, Financial and Insurance Activities, Information and Communication, Transportation and Storage, Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles. In this way I am going to examine if board characteristics, industrial sectors, geographical locations and reputational-related variables (like the ESG controversies score and the tax fraud score) explain the mechanism of tax disclosure.
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Berggren, Benny, and Fouda Mai Nasser. "According to Swedish Citizens - Sweden has the Safest and Best Food in the World : -Really?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-14426.

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Title: According to Swedish Citizens – Sweden has the Safest and Best food in the world – Really? Level: Thesis for Master’s Degree in Business Administration Authors: Benny Berggren and Mai Nasser Fouda Supervisor: Jonas Kågström, Ph.D. Date: May 20, 2013 Aim: The aim of this thesis is to fill the research gap on whether there are differences in how Swedish consumers remember publicized scandals in regards to the Country of Origin (COO), focusing on age, gender and time. Furthermore, this paper will also aim to look at how different scandals have affected the consumers trust based on whether foreign food scandals have a higher impact. Methodology: Since this thesis tested different relationships a deductive approach was taken with a conclusive research design. Quantitative data was collected via a VAS-scale questionnaire to 187 individuals via random sampling at train stations which had a response rate of 75,9%. By using SPSS, the primary data was analyzed via a Correlation and Factor analysis in accordance with scientific articles from within the fields of Purchasing Decision theory, the COO and Consumer Memory. A semi-open telephone interview with an expert from within the food industry was conducted as additional explanations to the findings were needed. Result & Conclusions: It was found that Swedish consumers remembered scandals differently depending on origin, and were according to themselves more affected by the foreign scandals. Gender did not have a preference depending on the COO of the product and consumer memory while age did. It was also found that trusting food was the essential theme throughout the empirical findings where the Swedish consumers valued cues such as food quality and food safety. This played a significant role on impacting the consumer’s long-term memory. Three different types of trust was found and divided by their characteristics; High-level-involvement products, the COO of the product or the company which the scandal was involved with, and finally, the size, positioning and equity of the brand involved. Business implications: Media can be seen as a key source of spreading negative publicity regarding scandals. It is therefore extra important for companies to act immediately, especially if they have any of the three characteristics of trust since it influences the consumer’s long-term memory in a negative way. These three characteristics combined could have strong more negative impact on the companies, where there is a risk of losing potential & current business partners, decreased brand equity & image and risk of facing legal aspects. This can be very costly both financially and time-wise which ultimately could lead to a negative turnover. Research Implications: future research is suggested to study why the results in this thesis differ from the other scientific findings when it comes to gender. Also suggested is that studies should be conducted similar to this, but based on specific types of food products since this thesis only studied food in general. Furthermore, studies comparing the effect of the consumer memory in regards to food scandals based on different companies are also suggested. Key words: Country of Origin, Scandals, Memory, Trust, Purchasing behavior.
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33

Bryan, Lindsay. "Vae mundo a scandalis, the sin of scandal in medieval England." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/tape17/PQDD_0002/NQ35118.pdf.

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Bickerton, Ashley Jennifer. "‘Good Soldiers’, ‘Bad Apples’ and the ‘Boys’ Club’: Media Representations of Military Sex Scandals and Militarized Masculinities." Thesis, Université d'Ottawa / University of Ottawa, 2015. http://hdl.handle.net/10393/32435.

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This thesis examines news representations of Canadian, American and Australian military personnel involved in military 'sex scandals'. I explore what the representations of military personnel involved in well-publicized sex scandals reveal about scripts of soldiering and militarized masculinities. Despite a history of systemic violence in the military, I ask how and why the systemic nature of militarized masculinities are able to remain invisible, driving representations to focus on the ‘bad’ behaviour of individuals? By engaging with feminist scholarship in International Relations, I present the longstanding culture of misogyny, racism, homophobia and ableism in the Canadian, American and Australian militaries, focusing on the ways in which militarized masculinities are guided by these violent structures, and fundamental to the military's creation of soldiers. My dissertation uses the tools of critical discourse analysis to unpack the ways blame is individualised in cases of sexual and racist violence involving military personnel, while the military’s ableism, rape culture and imperial militarized masculinities are commonly naturalized or celebrated without regard for how they are fundamentally violent. My thesis presents an intersectional feminist project that intervenes in emerging questions in the field of transnational disability studies, tracing how militarism, hegemonic militarized masculinities and imperial soldiering (re)produce categories of ability and disability.
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35

Bertolini, Frida. "Il ruolo e la funzione del falso nella storia della shoah : storici, affaires e opinione pubblica." Thesis, Paris 10, 2013. http://www.theses.fr/2013PA100008/document.

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Celui du faux est un problème auquel les spécialistes de chaque période historique ont dû se confronter, mais qui a subi une accélération et une exaspération avec l’histoire du temps présent, aussi à cause de la présence simultanée des protagonistes qui ont rendu plus complexe une scène historique et commémorative profondément marquée par le rapport entre historiens et témoins, et par la particulière articulation de la mémoire publique et de la mémoire privée. L’événement qui a souffert avec le plus d’acuité du problème du faux à l’époque contemporaine est certainement le génocide des Juifs commis par les nazis pendant la Seconde Guerre Mondiale, car c’est justement au cœur de l’entreprise génocidaire qui a eu lieu la plus grande falsification qui a alimenté tout discours révisionniste ultérieur. La négation de l’extermination, avec le tentative des nazis de dissimuler et détruire les preuves de leur culpabilité, est en effet consubstantiel au déroulement des faits, œuvrant ainsi sur deux niveaux: à l’origine, sur la suppression systématique des traces et des témoins éventuels; plus tard, sur les différentes étapes de l’opération historiographique. Le sophisme négationniste par lequel la réalité meurtrière des chambres à gaz ne peut être prouvée que par ceux qui les ont vus en fonction de leurs propres yeux, c’est à dire par ceux qui y ont perdu la vie, remet en question non seulement la réalité historique de l’événement mais aussi, par conséquent, la mémoire des survivants qui, avec la falsification de leur expérience, sont obligés de faire face depuis l’époque de la persécution nazie. L’historien est devenu donc le protagoniste d’une contemporanéité dans laquelle histoire et mémoire ont fini par se retrouver souvent inextricablement liées
The problem of false is a problem that specialists of different historical period had to confront, but it has been accelerated and exasperated with the history of the present time, also because of the simultaneous presence of the protagonists who made more complex the historic and commemorative scene deeply influenced by the relationship between historians and witnesses, and the specific articulation of public memory and private memory. The event, which has most deeply suffered the problem of false in the modern era is certainly the Jewish genocide perpetrated by the Nazis during World War II, because it is precisely at the heart of genocide that the greatest falsification, that has fueled all subsequent revisionist discourse, began. The denial of the extermination, the Nazis attempt to conceal and destroy evidence of their guilt is indeed consubstantial with the sequence of events and works on two levels: during the Holocaust, by the systematic removal of traces and potential witnesses, and later on the different stages of the historiographical operation. Revisionist sophistry by which the murderous reality of the gas chambers can be proven only by those who saw it with their own eyes, for example by those who have lost their lives, questions not only the historical reality of the event but also, therefore, the memory of the survivors, who with the falsification of their experience, are forced to face since the days of Nazi persecution. The historian thus became the protagonist of a contemporaneity in which history and memory have ended up often inextricably linked
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Cheng, Shuk Man Amy. "The power of framing on political crises : scandals of Mr. James To Kun-sun and Ms. Chan Yuen-han." HKBU Institutional Repository, 2005. http://repository.hkbu.edu.hk/etd_ra/681.

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37

Braziunaite, Ramune. "Isolated Incidents or Deliberate Policy? Media Framing of U.S. Abu Ghraib and British Detainee Abuse Scandals During the Iraq War." Bowling Green State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1308595914.

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38

Saulsbury, William J. "A Comparison of Audit Fee Trends for East Tennessee Based Companies and Similar Companies Based in Similar Regions." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/196.

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Research examines audit fee trends for a decade. The research focuses on audit fees of companies in the East Tennessee Area and compares the audit fees of these companies to similar companies based in similar regions of the United States. Possible causes for the fluctuations of audit fees during the decade are also discussed.
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39

Bujwid, Hugosson Nastasja. "Making an exit - Don't forget your face on the way out : Swedish politician's exit-strategies when face is threatened." Thesis, Uppsala universitet, Institutionen för lingvistik och filologi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-434509.

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This essay is a qualitative study where the theory of face and image repair theory evaluate the apologetic strategy of a pudel. The analysed data is from Swedish former Members of Parliament that had to leave their positions due to scandals they were involved in that affected them personally. The analysis shows that the image repair strategy of bolstering is commonly used, that bolstering poses a threat on the speaker’s positive face, and that bolstering is a jeopardising move when attempting to perform a pudel. This study also confirms that when executed successfully, a pudel could restore image and be a successful face-saving strategy. The results also detect the need to further research on how linguistics and rhetoric can cooperate to make more thorough analyses of speech acts.
Denna uppsats är en kvalitativ studie där teorin om face och image repair analyserar och utvärderar den kommunikativa strategin pudeln. Det analyserade datat kommer från pressmeddelanden, presskonferenser och officiella Facebookmeddelanden från svenska riksdagspolitiker som på grund av en skandal behövt lämna sin ledamotsroll i Sveriges Riksdag. Resultatet påvisar att strategin bolstering inom image repair teorin, är vanligt förekommande, att samma strategi utgör ett ansiktshot på den person som använder sig av den strategin och att om man inte lyckas med sin bolstering, riskerar man att inte rädda sitt ansikte eller anseende. Studien visar också på att en lyckad tillämpning av pudeln kan rädda en persons anseende och ansikte. Resultaten i studien öppnar även upp för framtida undersökning, och påvisar att lingvistiska teorier och retoriska teorier kan komplettera varandra vid mer ingående analyser av talakter.
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Sharkatli, Ammar. "La rémunération des dirigeants sociaux." Thesis, Lille 2, 2015. http://www.theses.fr/2015LIL20016/document.

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Les rémunérations des dirigeants des sociétés cotées suscitent un vif débat tant sur leur montant que sur les principes guidant leur détermination. Ce débat est souvent intensifié par une forte médiatisation prompte à indigner l’opinion publique et à inciter le législateur à se saisir de la question. Celui-ci cherche alors à encadrer les pratiques litigieuses tantôt en imposant des mesures impératives, tantôt en favorisant l’autorégulation. La présente étude a pour ambition d’apprécier la pertinence et l’efficacité de l’ensemble de ces règles relevant du droit dur et du droit souple. Un tel examen du droit positif montre une réelle incapacité à apporter une réponse au problème de l’acceptabilité sociale des rémunérations par le biais de l’outil juridique. En témoigne l’évolution de la législation française depuis ces vingt dernières années, basée sur l’impératif de transparence et l’évolution des procédures de détermination et d’attribution des rémunérations des dirigeants. Les juges ne semblent pas davantage disposer de leviers efficaces de lutte contre l’excès des rémunérations en droit des sociétés. Maints espoirs ont donc été fondés sur les principes provenant du droit souple et en particulier de la gouvernance d’entreprise, espoirs cependant également déçus à bien des égards. Finalement, demeure particulièrement prégnante la question de savoir si le droit, qu’il soit dur ou souple, peut constituer cet outil utile et efficace de régulation du niveau de rémunérations des dirigeants de sociétés cotées
The remuneration of directors of listed companies generated a lively debate and even controversy as to their amount or to the principles guiding their determination. This debate is often intensified by vivid media coverage aimed at instigating the public opinion and encouraging the legislator to take up the question. The latter then seeks to regulate the practices in question either by imposing mandatory measures at times, or by encouraging self-regulation at others. This study aims to assess the relevance and effectiveness of all of these rules under the hard law and soft law. Such an examination of the substantive law shows a real inability to provide an answer to the problem of the social acceptability of these remunerations through legal tool. It also reviews the evolution of French legislation during the last twenty years, based on the need for transparency and the development of procedures for determining and awarding the remuneration of directors. Judges do not appear to have effective leverage and means of struggle in the Corporate Laws against the excesses of the remuneration. So many hopes have been based on the principles derived from the soft law and in particular, Corporate Governance, yet those hopes were however deceived in many ways. Finally, the question that remains particularly urgent and haunting is whether the law, be it hard or soft, can be a useful and effective tool for regulating the level of remuneration of directors and executives of listed companies
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41

Klaus, Enrique. "De la morale au politique : médias, public et scandalisation en Egypte." Thesis, Grenoble, 2012. http://www.theses.fr/2012GRENH026.

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Cette thèse s'inscrit dans le giron des études en ethnométhodologie et porte sur les scandales, en tant que phénomènes sociaux à part entière, et sur leur relation à la politique. Á travers l'analyse détaillée de deux cas de scandale survenus en Égypte en 2005 et 2006, la démarche consiste à observer en contexte et en action les mécanismes de constitution spécifiques aux scandales dans l'espace public égyptien de la fin du règne de Hosni Moubarak. Il s'agit de décrire et d'analyser la manière dont un phénomène public tel qu'un scandale se produit et, ce faisant, de voir comment celui-ci peut revêtir ou non une pertinence politique, quels que soient les « faits » dénoncés au cours de son déroulement. Cette thèse est donc consacrée à une double clarification. D'une part, à partir de l'examen des pratiques méthodiques qui en sont constitutives, elle vise à jeter un peu de clarté sur la « nature » des scandales. D'autre part, en comparant un cas acquérant une coloration politique au cours de son déploiement avec un cas qui en est totalement dénué, il s'agit de sortir du « tout politique » et de voir comment la politisation peut survenir de manière contingente. Cette clarification vise en somme à bien délimiter, à partir du scandale, le domaine de compétence de la science politique quant aux phénomènes donnant « matière » à l'espace public en Égypte
This thesis grounds in ethnomethodology and it tackles with the issue of scandals, as social phenomena in its own right, and with its relationship to politics. Through a detailed analysis of two cases of scandal that broke out in Egypt in 2005 and 2006, my approach consists in taking the scandal in consideration in itself and for itself, in order to observe in context and in action its specific mechanisms of unfolding in the Egyptian public space under the rule of Hosni Mubarak. In other words, I am concerned with describing and analyzing the method through which a public phenomenon such as a scandal occurs. On this basis, I consider how this latter can achieve a political relevancy, whatever the “facts” which are denounced in the course of its unfolding. This thesis is thus dedicated to a double clarification. On the one hand, it aims at clarifying the “nature” of scandals, through the examination of the methodological practices which are constitutive of it. On the other hand, by way of comparing a case taking on a political relevancy in the course of its unfolding with another case which is apolitical, it aims at taking it out of an all-encompassing-political-explanation and at analyzing how politization can occur in a contingent fashion. In sum, this clarification aims at delimiting political sciences' domain of competency with regards to phenomena giving “flesh” to public space in Egypt, through the analysis of scandals
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Bernstein, Jared E. "The Sarbanes-Oxley Act of 2002 and The Publicity Effect." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/671.

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The Sarbanes-Oxley Act of 2002 (SOX) was enacted as a response to some of the most egregious accounting scandals in history. Since SOX’s inception, experts continue to debate the costs and benefits associated with the act. Prior research suggests that some of the benefits associated with the Act may actually be attributable to other concurrent events such as firms’ reactions to the negative publicity. This paper investigates the effect that a firm’s publicity level has on the firm’s likelihood to issue a financial restatement. This study suggests that some of the benefits associated with SOX can actually be attributed to what I call the publicity effect. I find that although high publicity firms are more likely to issue a financial restatement post-SOX relative to low publicity firms, this difference is mitigated by the publicity effect. The empirical model suggests firms that are classified as having low publicity prior to SOX’s enactment are more likely to respond to the adverse publicity of the major accounting scandals. This study suggests that the benefit of more reliable financial statements is a combination of the stringent SOX regulations as well as the market’s reaction to negative publicity. My findings suggest that future cost-benefit analyses of SOX should attempt to capture the publicity effect.
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43

Kanu, Christina. "Personal Foul: Exploring the Exploitation of African-American Male Athletes at Predominantly White Institutions." DigitalCommons@Robert W. Woodruff Library, Atlanta University Center, 2018. http://digitalcommons.auctr.edu/cauetds/141.

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Exploitation of African-American male athletes is one of the results of integrating collegiate sports. Predominately White Institutions’ infatuation with the athletic prowess of black men has become a societal norm. African-American student-athletes make up a majority of these revenue-generating athletic teams. Universities have shown that they are willing to achieve fame even at the academic exploitation of their black student athletes. Since integration there have been multiple cases of academic malfeasance of athletes. Select universities want to utilize the utility of Black male bodies but are not interested in expanding their minds. The University of North Carolina at Chapel Hill will be used as an example in this study. Since the 1960s, scholars have assessed this problem within collegiate sports. This thesis adds to previous research and can assist universities across the country that are committed to solving the dilemma of black athletic exploitation and reforming this oppressive model.
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Åfors, Signe. "Unethical Conduct & Stock Prices : A case study on the wealth effects of unethical corporate behavior." Thesis, Södertörns högskola, Nationalekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-38701.

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In the last decade Corporate Social Responsibility (CSR) has become increasingly important and multiple corporations that have been exposed for unethical behavior have been harshly penalized by the market. This study aims at evaluating wealth effects of unethical corporate behavior by doing a case study, in which an in-depth analysis is conducted on four infamous corporate scandals; Wells Fargo, HSBC, Danske Bank, and Volkswagen. Share prices are compared to an approximation of what the prices could have been, had the scandals not been revealed, to give an indication on abnormal returns around the announcement of the corporate scandals. The approximation is based on the share’s previous correlation with market returns. Results of the study are then contrasted to and analyzed with regard to findings of previously conducted event studies on the wealth loss suffered due to exposed unethical behavior. It is found that the corporate scandals resulted in substantial direct wealth losses in terms of market cap value and shareholder wealth for two of our cases, Wells Fargo and Volkswagen. The value decrease that Danske Bank suffered was also substantial, but had a lag in discernible market reactions in comparison to Wells Fargo and Volkswagen. HSBC has in recent years been lagging behind our price approximation, but any direct negative effect from the scandal announcement cannot be observed.
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45

Chevalier, Eddy. "Pour une approche scandalogique de la civilisation américaine : la preuve par Peyton Place." Thesis, Paris 4, 2011. http://www.theses.fr/2011PA040120.

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Le scandale a mauvaise presse. Celui par qui il arrive est humilié puis raillé. Il est une forme de divertissement que certains jugent indigne. Pourtant, il s’avère être une formidable voie d’entrée pour qui tente de comprendre les États-Unis. Par cette monstrueuse transgression, le refoulé fait son retour. Ainsi, analyser le scandale, c’est envisager l’Amérique comme une nation hantée par le puritanisme. Cette pierre d’achoppement qu’est le scandale peut être la pierre angulaire d’une nouvelle construction théorique : un mélange d’anthropologie, de sociologie et de psychanalyse pour débusquer la part d’Ombre d’une Amérique étrangère à elle-même. Voilà pourquoi, paradoxalement, un roman se trouve au cœur de ce travail de recherche de civilisation américaine. Un roman lapsus échappé dans les années cinquante : Peyton Place. Plus qu’une étude de cas, son analyse illumine le concept-même du scandale aux États-Unis. Le destin de son auteur, pharmakos moderne et celui de l’œuvre elle-même illustrent les différents mécanismes de la machine infernale du scandale. Traité de scandalogie ironique, grotesque, kitsch et camp, Peyton Place est une manne pour le scandalologue. Mis en regard avec The Awakening de Kate Chopin, ce roman, vilipendé par la critique et ignoré par la recherche universitaire, met également en scène la féminité du scandale. Les deux œuvres féminisaient l’Amérique, ancrant leur narration transgressive dans une maternité teintée de primitivisme, annonçant ainsi une nouvelle ère où la sexualité serait plus libre. La scandalogie, elle aussi, est pionnière. Elle appelle à l’exhumation d’œuvres oubliées, raillées ou calomniées pour un nouveau canon américain. Peyton Place n’était pas qu’une « gifle au bon goût public », il émasculait l’Amérique. Plus encore, il déchirait le tissu mythique de la nation. Le scandalologue, forcément mythologue, n’est donc pas voyeur : il est visionnaire
Scandal is tabloid fodder. Those who have fallen from grace are mocked and humiliated and most people think scandal is but a trivial matter. The shocking, disgraceful deeds and affairs of idols have long become part of the entertainment industry. However, scandal and gossip are two different things and the former can help us delve into the American psyche. Scandal is enlightening in more ways than one. It dramatically calls attention to collective fears that have repressed and preserved in the unconscious. Scandal, making them reappear, helps us probe the nation’s unfathomable depths: America is a mansion haunted by Puritanism, as it were. Scandal is a stumbling block but it can also be the corner stone of a new theoretical approach rooted in anthropology, sociology and psychoanalysis to shed light on the black, dense Shadow of America. Peyton Place is a Freudian slip of a novel that shocked the not so Placid Fifties and actually illuminates the whole concept of scandal. Because Grace Metalious was treated like a modern-day pharmakos, her fate illustrates the mechanism of that infernal machine scandal is. Peyton Place is kitsch, camp, ironic and grotesque but it is above all a treatise on scandal. Just like Kate Chopin’s The Awakening, Peyton Place feminized nature, rooting its narrative into primeval matriarchy and heralding a new era of free-flowing sexuality. Peyton Place was more than a slap in the face of public taste; it was a kick in the groin of the American male. More than that, it shred America’s mythical fabric of lies into pieces. A scandalogist is no Peeping Tom, then: he is a visionary
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Aebi, Delphine. ""Il faut trouver un modus vivendi" : le scandale au théâtre des années 1940 aux années 1960." Thesis, Grenoble, 2011. http://www.theses.fr/2011GRENL025/document.

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L'ensemble de notre démarche se fonde sur un constat : le scandale, souvent abordé à travers des discours moraux le condamnant ou le célébrant, est en réalité un évènement protéiforme et profondément ambigu. Il trouve sur la scène le lieu par excellence de son déclenchement, le théâtre étant étroitement lié aux idées de surgissement et d'immédiateté. Le théâtre et le scandale, communément associés aux notions du spectaculaire, de l'exhibition et du conflit, ne sauraient toutefois s'y réduire pour des auteurs en quête d'une définition de leur identité et de leur relation aux autres. Les années 1940 à 1960 en France constituent une période troublée et instable qui mène des dramaturges pourtant très différents à converger vers un même but : la création d'une communauté dynamique. Le scandale représente pour eux un moyen de communication privilégié entre la scène et la salle, offrant l'espoir d'un théâtre capable de concilier l'individu et la cité
Our whole approach is based on the observation that scandal, often addressed through moral discourses that condemn or celebrate it, is actually a protean and profoundly ambiguous event. Because drama is closely linked to the concepts of emergence and immediacy, scandal finds on stage the perfect place for its release. However, in the eyes of authors seeking a definition of their identity and their relationship to others, drama and scandal, although commonly associated with notions of the spectacular, exhibition and conflict, should not be reduced to this trope. The years 1940 to 1960 in France are a troubled and unstable period, leading playwrights from different horizons to converge towards the same goal: creating a vibrant community. Scandal represents for them a privileged means of communication between the stage and the audience, offering hope of a theatre capable of reconciling the individual and the city
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47

Arredondo, Christina Marlene. "The affects [sic] of behavior on celebrity image." CSUSB ScholarWorks, 2005. https://scholarworks.lib.csusb.edu/etd-project/2627.

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48

McMenamin, Maureen Regina. "Handling a public relations crisis in a top 50 television market a case study of WNEP-TV 16 in Moosic, Pennsylvania /." Instructions for remote access. Click here to access this electronic resource. Access available to Kutztown University faculty, staff, and students only, 1997. http://www.kutztown.edu/library/services/remote_access.asp.

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Thesis (M.S.)--Kutztown University of Pennsylvania, 1997.
Source: Masters Abstracts International, Volume: 45-06, page: 2715. Typescript. Abstract precedes thesis as preliminary leaves [1-2]. Includes bibliographical references (leaves 76-80).
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49

Yousuf, Abdulkadir, and William Mohammadi. "Revisorernas oberoende ifrågasätts : går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?" Thesis, Umeå University, Umeå School of Business, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-18505.

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The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.

As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions. They instead introduced an Analytical Model, which is a tool designed to help auditors in their decision making process concerning their independence. This has led us to the following research question: What is the auditors' attitude towards auditing a company that they also offer a consultancy service? What measures do auditors take to maintain their independence?

The purpose of this study is therefore to acquire knowledge about auditor's attitude to provide consultancy service to their clients and if this affects their independence. We also wanted to see if the existing tools, such as the "Analytical Model" help auditors to maintain their independency. Another purpose is to find out if a difference exists between how auditors who work in large or small public companies handle the different situations that might affect their independence.

A deductive methodology was applied to acquire the necessary theories and previous research contributions in the area. Most of the work is from other countries and the results are contradicting. Some researchers have found that there is a relationship between consultancy service to audit clients and the impairment of the auditor's independence while others oppose.

In order to answer our research question, we performed sex qualitative interviews with certified public accountants in both small and large auditing firms. Our findings show that the consultancy service to audit clients affects the auditor's independence, especially if the consultancy service is substantial. We also found that there is a difference between how small and large companies manage different situations that may undermine the auditor's independence. Furthermore, our results show that the larger the auditing firm is, the better it is equipped to offer consultancy service to audit clients and at the same time maintain the auditor's independence. This is mainly due to the fact that large auditing firms have more qualified consultants who work in different departments with in the company. This makes it possible that some of the consultants deal with the auditing while others offer consultancy service to the same client.


Revisorernas dubbla roller och hur det kan påverka revisorns oberoendeställning är ett återkommande problem som har debatterats flitigt efter redovisningsskandalerna. Vid redovisningsskandalerna har de inblandade revisorerna fått kritik med tanke på att de har gjort ett undermåligt arbete samt lämnat felaktig information. Ett exempel på detta är Enronskandalen där lagstiftarna i USA ansåg att revisorerna i Enron brustit gällande oberoendereglerna och därmed inte påpekat alla fel som ledningen i Enron undanhöll från intressenterna. Samma problematik men i mycket mindre proportioner har även drabbat Sverige. Där ledningen i Skandia "fifflat" med bokföringen och revisorerna som skulle upptäcka bristerna såg bara mellan fingrarna. Efter dessa skandaler har anklagelser gjorts mot revisorerna om varför de inte förvarnat allmänheten tillräckligt om vad som försiggick i skandalföretagen. Detta har väckt vårt intresse att närmare undersöka och få en ökad förståelse om problematiken. Vidare har Många forskare och experter påpekat att revisorerna dilemma just ligger vid tillhandahållandet av dubbla tjänster gentemot revisionsklienten. En del har påpekat att problematiken ligger just vid konsultationen som revisorer ger till sina revisionsklienter, och att detta i sin tur påverkar revisorns möjlighet att utföra ett självständigt granskningsarbete.

 

Lagstiftarna i Sverige har för några år sedan infört ett verktyg som revisorer skall förhålla sig till vid hantering av de rollkonflikter som kan uppstå vid rådgivning och granskning av företag. För att ta reda på hur denna rollkonflikt påverkar revisorernas obereondeställning vill vi ta del av revisorernas uppfattning om problematiken med dubbla roller. Vidare är vi intresserad att få en ökad förståelse om dubbla roller medför att revisorerna tenderar brista gällande deras oberoendeställning. Detta ledde till vår forskningsfrågar:

Vad är revisorns inställning till att en och samma revisor/revisionsbyrå erbjuder både konsult- och revisionstjänster till klienten och vad gör då revisorn för att bevara sin oberoendeställning vid tillhandahållandet av dessa dubbla tjänster till klienterna?

Syftet med studien är att förvärva en ökad förståelse om revisorernas inställning till dubbla roller och dess påverkan på revisorernas oberoende. Vidare ett av delsyftena är att resonera om de befintliga lagar och verktyg hjälper dem att uppfylla oberoendekravet eller om det behövs ytterligare lagskärpningar. Ett annat delsyfte är att analysera om det finns skillnader mellan stora och små revisionsbyråer gällande hanteringen av dubbla roller.

För att få en bra grund att stå på före vår empiri har vi genom ett deduktivt angreppssätt skaffat de nödvändiga teorier, lagar och forskningsresultatet kring revisorer och revisorns olika roller. Exempel på dessa teorier är revision, revisorns dubbla roller, oberoendekrav, analysmodellen och konsult- och granskningsarvoden. Vidare har vi även inslag av det abduktiva angreppssättet för att kunna ta del av eventuella teorier som eventuella kan komma fram genom djupintervjuerna. För att undersöka problematiken har vi valt att genomföra en kvalitativ studie där vi har undersökt sex revisorer, fyra av dessa arbetar i stora revisionsbyråer och resterande två på mindre byråer. Denna studie är vidare skriven ur revisorperspektiv där vi med en hermeneutisk kunskapssyn skall förstå och tolka respondenternas syn på problemområdet.

Vår studie har i korthet visat att fristående rådgivning till revisionsklienterna påverkar revisorns oberoendeställning. Vidare har det visat sig att det finns skillnader på hur stora och mindre revisionsbyråerna minimerar eller eliminerar olika hot för att bevara oberoendekravet.

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50

ARAUJO, Cletiane Medeiros. "Corrupção e Accountability: Uma análise sobre a onda de escândalos de corrupção no governo Dilma." Universidade Federal de Pernambuco, 2012. https://repositorio.ufpe.br/handle/123456789/18737.

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Em que medida os escândalos de corrupção impactam na probabilidade de responsabilização dos agentes públicos denunciados? Mobilizando a literatura sobre accountability democrática e relação Executivo-Legislativo, este estudo tem como objetivo analisar quais são os determinantes para a onda de demissão de parte dos ministros do Governo Dilma Roussef ao longo dos dezessetes primeiros meses de mandato. Para isto, foram selecionadas 677 notícias de três jornais de larga circulação nacional, a saber: Folha de S.Paulo; O Estado de S. Paulo; e O Globo. Este trabalho argumenta que a maior intensidade de notícias sobre denúncias de corrupção envolvendo ministros do governo impacta positivamente na probabilidade da saída do agente público da pasta ministerial, destacando assim o papel da mídia no processo de prestação de contas. Quanto às questões que enfocam o processo de negociação de decisões pelos agentes dos Poderes Executivo-Legislativo argumenta-se que o maior número de cadeiras na Câmara dos Deputados pertencentes ao partido do ministro denunciado impacta positivamente na probabilidade de sua saída, caracterizando o comportamento de puxar o tapete em meio a um ambiente de recursos limitados e horizonte temporal curto. Por fim, o fato de o ministro denunciado ser de um partido ideologicamente distante em relação ao partido do presidente lhe confere maior instabilidade no cargo, em outros termos, haveria uma menor tolerância por parte da chefia do Executivo para com os ministros denunciados em escândalos de corrupção quando estes forem membros de partidos mais distantes ideologicamente em relação ao PT.
To what extent corruption scandals impacting the likelihood of accountability of public officials denounced? Mobilizing the literature on democratic accountability and Executive-Legislative relations, this study aims to examine what are the determinants for the wave of resignation from the ministers of the government Dilma Rousseff over the seventeen first months in office. For this, we selected 677 reports of three newspapers of wide national circulation, namely: Folha de S. Paulo, Estado de S. Paulo and O Globo. This paper argues that the greater intensity of news about corruption allegations involving government ministers have a positive impact on the probability of exit from the public official ministerial portfolio, thus underscoring the role of media in the process of accountability. The questions that focus on the process of negotiation of decisions by agents of the Executive-Legislative argued that the largest number of seats in the House of Representatives belonging to the party of the minister denounced a positive impact on the probability of its output, characterizing the behavior of pulling carpet amid an environment of limited resources and short time horizon. Finally, the fact that the minister denounced be a party ideologically distant relative to the president's party gives greater instability in the job, in other words, there would be less tolerance by the chief of Executive to the ministers reported on scandals corruption when they are members of parties more ideologically distant relative to PT.
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