Fraudulent financial reporting: The government and accounting
profession react.
The recent occurrences of fraud have resulted in two significant
events that will greatly impact the accounting profession. The two
events are the federal government's enactment of the . . .
The Sarbanes-Oxley Act and the changing responsibilities of
auditors.
On July 30, 2002 the Sarbanes-Oxley Act was signed into law. This
law provides for sweeping reforms to corporate governance, accounting
auditor oversight, and executive responsibility Provisions of . . .
Challenges facing the accounting profession: what do we need to
learn?(Thomas E. Mitchell of Deloitte & Touche)(Interview)
An Interview with Thomas E. Mitchell, Director of Assurance
Professional Development, Deloitte & Touche.
(This interview took place on January 29, 2003.)
Deloitte & Touche, one of the nation's . . .
From the Editor.
The accounting profession was shaken during the past year. A record
number of large business failures were accompanied by fraudulent
accounting practices that were not detected by auditors. Also, . . .
Catholic social thought and socio-economic and political
transformation in Poland.
Introduction
As its title suggests, this paper will look at a perpetual problem
in the social teaching of the Catholic Church: tension between the
Church and competing political systems. This . . .
Ethical foundations of the economy in light of the Encyclicals of
Pope John Paul II.
Introduction
John Paul II says that work is the key to "social
question" [1, p. 3]. It is also the key to understanding economic
issues.
The Creator gave man a command to subordinate the earth . . .
Catholic social thought and economic transition.
Introduction
The transition of formerly Communist countries to market-oriented
economies is certainly one of the most significant developments of our
time. Unfortunately, advice from the West has . . .
The Christian humanization of work: job satisfaction in the
hospitality industry.
Introduction
In the year 2000, the tourism sector will be the largest industry
in the world. Today it is estimated to provide about 255 million jobs
and amounts to 10 percent of world employment. . . .
Contemporary management theories and Catholic Social Teaching:
similarities and differences.
The human person, searching for his own global orientation, needs
decisive answers about the meaning of life. When the most interior of
spiritual motivations are obscured, man is reduced to a . . .
St. Vincent de Paul as CEO: an interview with Rev. Thomas
McKenna, C.M.(Interview)(Biography)
Rev. Thomas McKenna, G.M., Provincial of the Eastern Province for
the Congregation of the Mission (Vincentians)
Interviewed by Charles M.A. Clark, Department of Economics, St.
John's University
. . .
From the editor.(Editorial)
This is the third issue of the Review of Business devoted to the
topic of Catholic Social Thought and Management Education. Our goal has
been to use insights of the social teachings of the Church . . .
Teaching introductory concepts of insurance company management: a
simulation game.
The article describes the learning objectives and outcomes of a
computer game that simulates an insurance market. Students integrate
accounting, finance, risk management and insurance, asset . . .
The EEOC's alternative dispute resolution program: a more
civil approach to civil rights disputes.(the U.S. Equal Employment
Opp
The U.S. Equal Employment Opportunity Commission began to implement
a successful nationwide mediation program in the late-1990s as a way to
resolve employment discrimination claims. In the last few . . .
Managing employee depression in the workplace.
Employee depression is a pervasive and costly problem in American
business and industry. Recent research and new technology have improved
our understanding of this malady but there are many myths . . .
Customer relationship management and e-business: more than a
software solution.
Internet business-to-business sales will reach $1.3 trillion by
2003 and, by 2004, business-to-consumer sales will reach $100 billion.
E-businesses today have reached a point where they are trying . . .
Manage your customers' perception of quality.
Most dimensions of quality and the customer's pursuant sense
of satisfaction are not permanently established at the time of exchange
(transaction point). As the provider maintains . . .
Marketing high tech services.(services will drive growth in high
tech rather than hardware)
High tech services such as technology consulting, systems
integration and implementation of enterprise-wide software applications
like customer relationship management (CRM) are predicted to become . . .
Reflections on leadership: an interview with Walter B. Wriston,
Citigroup CEO (Retired).(Interview)
Citigroup was ranked seventh in the Fortune 500 for 2001. During
that year, the company earned $112 billion from its banking operations
in more than 100 countries. Standard & Poor's . . .
From the editor.
Walter Wriston, retired Chairman and Chief Executive Officer of
Citicorp, opens our winter issue. Mr. Wriston is an American management
titan who foresaw that the commodity of banking was . . .
Five rules every auditor should know: a look at the ASB's
statement on Auditing Standard 92.
The Auditing Standards Board's SAS 92 helps auditors plan and
perform procedures for assertions about derivative instruments, hedging
and investment securities made in organizations' . . .
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