Corporate Misconduct: The Legal, Societal, and Management Issues

Margaret P. Spencer, Ronald R. Sims
Greenwood Publishing Group, 1995 - 215 páginas

An in-depth discussion and analysis of corporate misconduct and its complexities. Volume editors and their contributors explore the legal, societal, and business ramifications; offer a wide range of real-world and theoretical examples and the lessons they teach; and provide practical recommendations to management for countering misconduct in their own organizations. The book is also a valuable resource for teachers and students of business ethics, management, and business-government relations.

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Páginas seleccionadas


A Look at Corporate Crime
Corporate Criminal Liability
Corporate Sentencing Guidelines
The Regulators Perspective on Corporate Fraud
Corporate Fraud and the Investor
Business Practices and
Corporate Codes of Conduct
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Página 76 - ... (i) transactions are executed in accordance with management's general or specific authorization; (ii) transactions are recorded as necessary (I) to permit preparation of financial statements in conformity with generally accepted accounting principles or any other criteria applicable to such statements, and (II) to maintain accountability for assets...
Página 73 - ... (1) to employ any device, scheme, or artifice to defraud. (2) to make any untrue statement of a material fact or to omit to state a material fact necessary in order to make the statements made, in the light of the circumstances under which they are made, not misleading, or (3) to engage in any act, practice, or course of business which operates or would operate as a fraud or deceit upon any person.
Página 140 - Copyright protection subsists, in accordance with this title, in original works of authorship fixed in any tangible medium of expression, now known or later developed, from which they can be perceived, reproduced, or otherwise communicated, either directly or with the aid of a machine or device.
Página 74 - It shall be unlawful for any person to make any untrue statement of a material fact or omit to state any material fact necessary in order to make the statements made, in the light of the circumstances under which they are made, not misleading, or to engage in any fraudulent, deceptive, or manipulative acts or practices, in connection with any tender offer...
Página 65 - ... an aggravating or mitigating circumstance of a kind, or to a degree, not adequately taken into consideration by the Sentencing Commission in formulating the guidelines that should result in a sentence different from that described.
Página 76 - ... (iii) access to assets is permitted only in accordance with management's general or specific authorization; and (iv) the recorded accountability for assets is compared with the existing assets at reasonable intervals and appropriate action is taken with respect to any differences.
Página 76 - ... make and keep books, records, and accounts, which, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the issuer...
Página 114 - Internal control is a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: ( 1 ) effectiveness and efficiency of operations, (2) reliability of financial reporting, and (3) compliance with applicable laws and regulations.
Página 48 - Federal statutes is one, wherein the crime consists in purposely doing the things prohibited by statute. In that class of crimes we see no good reason why corporations may not be held responsible for and charged with the knowledge and purposes...
Página 140 - ... such a new copy or adaptation is created as an essential step in the utilization of the computer program in conjunction with a machine and that it is used in no other manner, or 2.

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Acerca del autor (1995)

MARGARET P. SPENCER, an Associate Professor of Law at the College of William & Mary, has served as Assistant Attorney General for the Commonwealth of Virginia, Senior Appellate Attorney with the Civil Rights Division of the U.S. Department of Justice, and as an Assistant United States Attorney. She teaches civil procedures, criminal procedure, and criminal trial advocacy, and is the author of Prosecutorial Immunity: The Response to Prenatal Drug Use and An Overview of the ADA.

RONALD R. SIMS is Floyd Dewey Gottwald Professor of Business Administration and Director of the M.B.A. program at the College of William & Mary. A consultant to private and public sector organizations in organizational behavior and human resource management, he is author, coauthor, editor, or coeditor of numerous books, among them Ethics and Organizational Decision Making: A Call for Renewal (Quorum, 1994), Diversity and Differences in Organizations: Agenda for Answers and Questions (Quorum, 1993), and Training Enhancement in Government Organizations (Quorum, 1993).

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