Working Paper # 03-115 Rev. 09/04 Conflicts of Interest and the Case of Auditor Independence: Moral Seduction and Strategic Issue Cycling Don A. Moore Carnegie Mellon University Philip E. Tetlock Haas School of Business Lloyd Tanlu Harvard Business School Max H. Bazerman Harvard Business School This paper has benefited from the feedback of Art Brief‚ George Loewenstein‚ and three anonymous reviewers of an earlier version of the paper. This paper was supported by a grant from
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Practitioner Research Review and Synthesis Seiler [1] proposes a new way to think about intergroup conflicts. Indeed‚ he argues that traditional explanations such as simple personality clashes‚ conflicting ideas and competition for resources‚ authority or power do not pass the litmus test with regards to modern conflict management theories. Seiler posits that the health of the relationship between two groups is directly related to the “energy” devoted by groups to one another. In other words‚ how
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Workplace conflict is a specific type conflict that occurs in the workplace. Conflict can arise anywhere‚ anytime‚ by any given person. Workplaces are already stressful enough before conflict contributes to its share of stress. Long hours‚ hierarchical structure of the organization and unrealistic expectations are just a few of a dozen of factors that help shape the conflict that arises in the workplace. There are many different types of conflict that occur in the workplace. The five most common
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Four V’s All business processes differ in some way from one another. There are certain common characteristics that they share. Volume: Does the business produce a few specialist items or is it producing lots of the same thing? High volumes of output indicate repeatability due to familiarity of the process. Specialized staffing and machinery may be evident to maximize efficiency of the operation. Economies of scale may be apparent in terms of price point entry to a market. They are doing the same
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this year celebrated a document symbolizing freedom‚ it is ironic how it also crushed the many hopes and dreams of black Americans living in the south. Reconstruction was the time period after the civil war dating from 1865 to 1877. The two main goals of Reconstruction was to rebuild the South’s economy and to end slavery. It was all going well with the 13th‚ 14th‚ and 15th amendments; it was like a dream come true. Unfortunately‚ Reconstruction ended due to the North and South. Although the South
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Goals of Sentencing There are five goals of sentencing: punishment‚ deterrence‚ incapacitation‚ rehabilitation‚ and restitution. Punishment‚ also called retribution is society’s way of getting revenge on a criminal for the harm they have caused. Retribution is society’s way of getting revenge or feeling like they got even with a criminal. In society a crime not only harms the victim of a crime‚ but society as well. A criminal’s injurious actions may outrage society as a whole. This creates the
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created three goals before returning for our final semester. My three goals were to first finish the year with an A in all my classes‚ second to graduate Plainfield East High School with a GPA close to 5.0‚ and finally make it to where I want to be in life‚ to make my dreams a reality. All three goals are very important to me and each of them in my mind need to be accomplished. There is a certain amount of work and effort that needs to be put into accomplishing these goals. If all three goals are in fact
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Conflicts occur when people (or other parties) perceive that‚ as a consequence of a disagreement‚ there is a threat to their needs‚ interests or concerns. Although conflict is a normal part of organization life‚ providing numerous opportunities for growth through improved understanding and insight‚ there is a tendency to view conflict as a negative experience caused by abnormally difficult circumstances. Disputants tend to perceive limited options and finite resources available in seeking solutions
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Steps Removing the blocks and setting goals 1. ------------------------------------------------- 1 ------------------------------------------------- Figure out what it is that’s holding you back. Every time the lazy monster threatens to invade your motivation‚ stand back and do a little assessment of what’s really happening. Often the sticking point is one part of the whole and by honing in on it‚ you can begin to find ways to work around it. Whatever you’re confronted with‚ seek to identify
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Question 1: What are the primary goals and tenets of SOX with respect to fraud? The Sarbanes-Oxley Act of 2002 was created to reduce financial statement fraud by two main congressmen; Senator Paul Sarbanes and Representative Michael OXLEY. The primary goal of the SOX was to fix auditing of US public companies ‚ also SOX improvement of the quality of audits in an attempt to eliminate fraud in order to protect the public’s interest‚ as well as for the protection of the investors (Donaldson‚ 2003)
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