2 resultados para REPUTATION
em Bucknell University Digital Commons - Pensilvania - USA
Resumo:
This study examines the effects of the source of whistle-blowing allegations and potential for allegations to trigger concerns about reputation threats on Chief Audit Executives’ handling of whistle-blowing allegations. The participants for this study, 79 Chief Audit Executives (CAEs) and deputy CAEs, evaluated whistle-blowing reports related to financial reporting malfeasance that were received from either an anonymous or a non-anonymous source. The whistle-blowing reports alleged that the wrongdoing resulted from either the exploitation of substantial weaknesses in internal controls (suggesting higher responsibility of the CAE and internal audit) or the circumvention of internal controls (suggesting lower responsibility of the CAE or internal audit). Findings indicate that CAEs believe anonymous whistle-blowing reports to be significantly less credible than non-anonymous reports. Although CAEs assessed lower credibility ratings for the reports alleging wrongdoing by the exploitation of substantial weaknesses in internal controls, they allocated more resources to investigating these allegations.
Resumo:
A shared code of connection arguably exists between two plays by Lope de VegaEl mayordomo de la duquesa de Amalfi and El perro del hortelanoand the work of Michel de Montaigne. Nevertheless, one cannot but ask: how it can be that in two works produced so close in time, the same situation is resolved so differently? Montaigne can be said to provide an answer in his Essays, explaining that a similar situation can produce wholly different results: how in the first, one is saved', and in the second, one is destroyed. One might imagine, too, that Belflor's countess and her ennobled secretary, who together sustain a lie in a society that lived by the lie, would have been likewise consoled' by a set of interlocking tropes and similitudes' in the words of Stephen Greenblatt, which linked two contemporary and complementary fashioners of human nature, Lope and Montaigne, in a discursive dialogue on how otherwise honest women and men were subject to the vice of lying in their process of self-fashioning, as well as potentially enslaved' by it.