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However, such measures will not prevent further commissions of other types of corporate fraud, except to the extent to which they increase the perceived or actual consequences to fraud. Some firms have attempted to teach ethical behavior and instill an ethical corporate culture within their firms. This would have likely Cum previews been ineffective in preventing options backdating at Apple.
The unethical acts were at the very top of the corporate ladder and even among the board of directors. These people were most likely insulated at some level from any initiatives they did not create themselves and from typical ethics training courses.
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Group conformity, conformity to authority, and poor judgment of consequences all pressure individuals, such as Jobs, Heinen, and Anderson, to act unethically. Apple and companies like it can prevent future unethical behavior by increasing consequences and rewarding the ethical behavior of whistle- blowers. Although backdating can be either legitimate or improper, it is often misunderstood and associated with wrongdoing.
Backdating encompasses a broad scope of conduct ranging from blatant fraud to the legitimate and common practice of executing a document after the event has already occurred. This article provides a brief overview of how to distinguish legitimate backdating from improper backdating. To a layperson, backdating sounds like a bad thing. But it can be either right or wrong. Its legitimacy depends upon its purpose and effect. In some cases, backdating is pure fabrication.
It is improper, of course, Prostitutes independent date a document on one date, but the event occurred on a different, later date. Typically this type of backdating occurs when the beneficiary of the backdating can reap some sort of tax or other benefit if the event had occurred on the earlier date. The backdating of a transaction from January of one year to December of the previous year in order to receive tax benefits from Prostitutes independent earlier date.
The backdating of a deed to protect real estate from a creditor. However, not all backdating involves fabrication.
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