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An insider is a person that has or had a legitimate right to access computing resources of an organization. This definition includes any current or former employee, contractor, customer, or business partner as an insider. Insider threat is the...
Tourism-based economies throughout the world are experiencing a surge in growth, driven in part by decreases in travel costs, increases in the average time available for leisure, and decreases in information costs. In the warmer climes,...
This study provides a data analysis to identify the prevalence of double dipping in the New York State education system. Pension data, earnings in retirement, and hand-collected governance data are used in the statistical analyses. Collectively...
Organizations around the world have become increasingly concerned about managing for sustainability, yet undergraduate education about sustainability often presents the challenge of dealing with students equipped with a modest understanding of...
A consistent finding in sustainability research is that women are eco-friendlier than men, a gap usually ascribed to differences in socialization. Our research explored a corollary process—the cognitive association of environmentalism with...
Responding to Pope Francis’s appeals in Laudato si’ and to societal pressures, multinational enterprises (MNEs; Dunning, 1977) are increasingly searching for ways to structure demands for corporate social responsibility (CSR). Previous...
Whether a company expects to remain in existence for a reasonable time into the future is a fundamental consideration for investors and creditors when evaluating investment alternatives. Investors and creditors are understandably concerned...
The Financial Accounting Standards Board (FASB) issued its long-awaited new standard on the accounting for leases in Accounting Standards Update (ASU) 2016-02, on February 25, 2016. Since ASU 2016-02 focuses primarily on lessee accounting, this...
In recent years, sustainability reporting has increasingly become common practice by large corporations. The Governance and Accountability Institute reported that 75% (375) of the companies of the S&P 500 Index prepared sustainability...
This paper presents a challenging and interactive legal, policy, and ethics exercise for business students which engages them to explore “nonmarket” (social, political, and legal) issues related to the Keystone XL pipeline project through...