Components of the Center

The work of C-BERC will be divided into at least four discrete but overlapping components:

1. Component on DATA and MEASUREMENT

There is little systematic information on business ethics, regulation, business crime and cyber victimization. This component will focus on coordinating efforts by international, federal, and state agencies, corporate partners, public accounting firms, and NGOs as well as develop open-source data on these topics to develop shared data elements and methodologies for data collection. We plan to create a library of databases that are housed at or will be made available through the center. The component also will coordinate interdisciplinary research that uses data from the library, adds to basic scientific knowledge, informs policy, and serves practitioners.

Sally S. Simpson, Professor, Department of Criminology and Criminal Justice, University of Maryland

2. Component on BUSINESS ETHICS and CORPORATE GOVERNANCE

The financial crisis has sparked a renewed emphasis on ethics in business decision-making.  This component aims to bring together individuals in traditionally distinct fields, such as economics, accounting, auditing (external and internal), management, law, and philosophy, with a common interest in the ethical dimension of the governance issues that affect domestic and global firms. Its interdisciplinary focus is intended to push the boundaries of our current knowledge and provide solutions to problems associated with failures of governance that may lead to law reform. The component will advance cutting-edge ethics research to inform morally- based legal principles like equity with a view to promoting ethical business behavior, compliance, and good governance, or otherwise providing a remedy for their absence.

Gideon Mark, Associate Professor of Business Law, Robert H. Smith School of Business, University of Maryland

T. Leigh Anenson, Professor of Business Law, Robert H. Smith School of Business, University of Maryland

3. Component on FORENSIC ACCOUNTING and ACCOUNTING ETHICS

This component seeks to raise awareness of cutting-edge issues relating to accounting ethics, forensic accounting, and both external and internal auditing. These areas of accounting have significant implications for shaping both social and public policy. The component will take an eclectic interdisciplinary approach to address the issues, drawing on resources from such fields as criminology, economics, law, philosophy, psychology, and sociology. One aim of the component is to generate innovative research results that will be useful to accounting practitioners. Another aim is to develop courses that will help students develop the skills they need to be successful practicing accounting in the public interest.          

Emanuel Zur, Assistant Professor of Accounting and Information Assurance, Robert H. Smith School of Business, University of Maryland

4. Component on CONTROL and REGULATION

This component seeks to advance research on regulation in a variety of domestic and global settings. It will explore a wide range of regulatory areas, such as securities, environmental, intellectual property, corporate/white-collar crime, and corruption. Part of this study will develop an understanding of ancient equitable and other court-created legal principles operating within the modern statutory framework. The primary purposes of the component are to assist in the compliance challenges facing business leaders and their organizations and to improve government policy. Accordingly, it will assess the written and the unwritten law in the regulatory environment to include control measures impacting business as well as remedies available in adjudication.

T. Leigh Anenson, Professor of Business Law, Robert H. Smith School of Business, University of Maryland

Gideon Mark, Associate Professor of Business Law, Robert H. Smith School of Business, University of Maryland

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