This qualitative study was conducted to investigate how large publicly listed companies inSweden apply its code of conduct on external parties as well as how such application is bestcarried out. Three overarching steps (implementation, monitoring and actions) weredeveloped from previous research to serve this purpose. Agency and contract theory wereimportant to understand the underlying problems of application of codes of conduct onexternal parties. It was found that companies that adequately address all of the three stepsexperience a successful application of its code of conduct on external parties. Companies thatdo not address the three steps as thoroughly do not experience the same compliance with theircode of conduct. It was further found that many companies fail to adequately address theemphasized areas. Extensive deficiencies put companies in a vulnerable position as externalparties associated with a company might have a negative impact on the company’s brand andreputation. An outlook shows that companies are not prioritizing all of the steps sufficientlyand it is thus suggested that they revise their plans. The project was carried out incooperation with KPMG Forensic and Advokatfirman Delphi. A content analysis and a survey were used to collect necessary data.

This project was a synthesis of studies of the disciplinary actions received by middle and high school African-American students in public schools. This synthesis was conducted for three reasons: (1) to identify and collect studies on the variables associated with the disciplining of African-American students, (2) to examine how the variables contribute to African-American students being disproportionately disciplined when compared to other ethnic groups, and (3) to examine how the variables could be managed so that the need to discipline African-American students is reduced. Twenty-nine variables were identified from a synthesis of 13 studies. These variables were placed into three categories: personal variables, environmental variables, and institutional variables. Twenty-three variables were found to be associated with the number of disciplinary actions received by African-American students. These variables are listed below by category: Personal variables. Parental involvement, socioeconomic status, fondness of teacher, ethnicity, gender, feelings of alienation (powerlessness, normlessness), attitude toward peers, and social involvement (participation in school activities, number of positions of responsibility, frequency of association with adults, and frequency of association with African-Americans). Environmental variable. Peer pressure. Institutional variables. Enforcement of school rules, organizational climate, sports activities, school violence, desegregation (influx of black students), level of satisfaction with the school environment (student activities, communication, school work, and decision-making opportunities), and in combination, perceived leader behaviors, perceived school climate, and school size. Ten variables that contribute to the disproportionate number of disciplinary actions received by African-American students when compared to other ethnic groups were found. These variables are listed below by category: Personal variables. Grades in the previous semester, past discipline record, socio- economic status, ethnicity, gender, feelings of alienation (personal incapacity, guidelessness). Environmental variable. School socioeconomic status. Institutional variables. Student demeanor rating, desegregation (influx of African-American students). Recommendations were made for managing the variables to reduce the need to discipline African-American students. Recommendations included implementing initiatives on working with students in poverty, providing cultural diversity workshops for faculty, and analyzing discipline data for disparities in the number of disciplinary actions received by students. / Ph. D.

This thesis is a continuation of research and scholarly writing that the author completed for a published article that appeared in Volume 5 of the University of Central Florida Undergraduate Law Journal, Spring 2022. The rising rate of attorneys with a self-reported substance abuse disorder, chemical or alcohol dependency, as the data reveals, is the highest in our country’s history. Although the notion of attorney addictions and dependency issues may come as a surprise to those outside of the legal community, these issues are not breaking news. Rather, the data has been slowly emerging due to the increasing number of law students utilizing performance-enhancing substances and attorneys’ pleas for addiction assistance and support from the legal community. But where does the foundation for dependency lie? How did it begin and what fuels that continuum? Are addicted attorneys merely victims of circumstance? Are the consequences more or less severe than those for non-attorney civilians? Are the current resources available adequate to provide proper assistance for attorneys in need? The cornerstone here is access to the resources prior to making precarious decisions of deceit and wrongdoing, coupled with proper support and rehabilitative systems. This thesis will explore addiction and dependency issues of law students and lawyers alike by providing analyses of the triggers, aggravating factors, and consequences whilst contemporaneously evaluating currently available resources. Perhaps a current exploration of this data will result in a reimagining of the protocols surrounding publicized disciplinary actions against lawyers stemming from a dependency or addiction. Alternatively, the research results may lead to an expansion of the existing Lawyer Assistance Programs (LAP) to include mandatory therapy, specialized group sessions, monitored sponsorships and additional Continuing Legal Education (CLE) courses. Additionally, the research explores how disciplinary proceedings are handled in an arguably unfair forum, such as inconsistencies involving judicial discretion. Further, arguments will be made to bolster reasons as to why returning to the practice of confidential disciplinary proceedings would benefit those in need, including an analysis of current substance abuse confidentiality regulations seen in California and Louisiana.

Revision är en systematisk process som innefattar en systematisk insamling av bevis för attslutligen lämna ett yttrande om ett klientföretags redovisning. Syftet med revision är attundersöka och utvärdera relevans och validitet i klientföretagets finansiella antaganden (Eilifsen et al, 2014, s. 12). Revision anses vara viktigt för klientföretaget och dess aktieägare,likaväl som för intressenter och andra utomstående parter (Eilifsen et al., 2014, s. 5). Revisorer och deras arbete är i sin helhet styrda av flertalet lagar och förordningar, där överträdelser eller åsidosatta skyldigheter kan leda till en sanktion. I denna studie har vi valt att fokusera på tillsynsärenden och revisorer som fått en sanktion utfärdad mot sig. I Sverige finns det en specifik myndighet som ansvarar för tillsynen av revisorer och som därmed även utreder disciplinära ärenden. Den myndigheten heter Revisorsinspektionen och ansvarar främst för tillsyn av revisorer och revisionsbolag men även för examination samt auktorisation av revisorer (Revisorsinspektionen, u.å. d). Revisorsinspektionens tillsynsmyndighet är myndighetens största verksamhetsområde. Förekommande ärendebeslut vid disciplinära ärenden hos Revisorsinspektionen är varning, erinran samt upphävande, vilka är de ärendebeslut som vi i denna studie benämner som sanktioner. Även ärendebeslut så som ingen åtgärd, avskrivning samt beslut i annat ärende är förekommande hos myndighetens tillsynsverksamhet men leder inte till någon sanktion.Denna studie syftar till att bidra med kunskap avseende disciplinära åtgärder mot revisorer med fokus på klientföretagen. Studien syftar även till att identifiera eventuella kännetecken hos de klientföretag som väljer att anlita en sanktionerad revisor och ifall dessa kännetecken skiljer sig från eventuella kännetecken hos företag som anlitar icke-sanktionerade revisorer. Studien bygger på studier av två olika tidsperioder som syftar till att kunna jämföra och dra slutsatser om dessa kännetecken förändras över tid. Denna studie har sin grund i tidigare forskning som utförts inom revision men även företagsekonomi. Denna studie har även ett tydligt fokus på valet av revisor där revisorn fått en disciplinär åtgärd – därmed sanktionerade revisorer ur ett klientföretagarperspektiv. Detta är något som differentierar denna studie från tidigare studier och därmed är ett givande teoretiskt bidrag. Den tidigare forskning som funnits i samband med litteratursökning, har ett större fokus på valet av revisor i form av auditor choice. Däremot återfinns inga tidigare studier med ett fokus på sanktionerade revisorer i relation till auditor choice. Vilket gör denna studie till den första studien som sammankopplar dessa områden i samma studie. Utifrån denna studie har vi kunnat dra slutsatsen att både kön på VD och styrelse har en inverkan på valet av sanktionerad revisor. En ytterligare slutsats som kunnat dras av denna studie är att tiden sedan utfärdad sanktion har en påverkan på de avgörande kännetecknen hos klientföretagen vid val av sanktionerad revisor.