Wal-Mart v. Dukes Research Paper Example | Topics and Well Written Essays - 750 words

Wal-Mart v. Dukes - Research Paper Example The case passed through the district court, ninth Circuit, ninth Circuit en banc and finally to the US Supreme Court in which the Supreme Court reversed the decision of the ninth Circuit en banc on numerous grounds which attracts vehement support on my part. 1. Arguments in favor of the Supreme Court decision There are numerous reasons for the correctness of the decision of the Supreme Court, which may be found on the judgment itself as passed by the Supreme Court, and summed up as follows: I) There must be a common mode of exercising discretion which should be present throughout the company and the respondents in this case were unable to show it. It was unbelievable to conclude by the justices that all the managers would exercise discretion in a common way without any common direction. (Wal Mart 15-16). II) The statistical evidence which was provided by the respondents was insufficient to prove their theory on a class wide basis even if it is taken that they were correct prima facie (Wal Mart 16). III) As per Rule 23(a) (2), it was to find out whether even a single common question existed between the class in order to determine commonality for a class action and found by the court that as the respondents could not provide any convincing evidence to show that a companywide discriminatory and promotion policy existed, the existence of any common question is not established (Wal Mart 19). IV) The respondents also provided anecdotal evidence in support. Respondents submitted about 120 affidavits, which is equivalent to 1 for every 12,500 members in this case. Half of the reports are concentrated only on six states and half of all the States have only one or two cases of sexual discrimination. 14 States have no anecdotes. Even if all the accounts are taken to be true it does not show that the whole company operates under a common policy of discrimination (Wal Mart 18). V) If the plea for monetary relief of the respondent under Rule 23 (b)(2) Civil Procedure is take n into consideration ,it was not correct as Federal Rule of Civil Procedure 23(b)(2) is for injunctive or declaratory relief and not for monetary relief (Wal Mart 20). VI) Commonality requires more than an alleged common violation of the same law (Hyman). The mere claim that they have suffered a Title VII injury won’t be enough to give rise to class action; they must have some common contention in addition (Wal Mart 9). As such the respondent’s action under Rule 23 was not proper. 2) Impact of the decision on future cases Despite the legal accuracy and justification of the Supreme Court decision the decision may have some bad impact so far future cases on the same issue are concerned. The impact may be summed up as follows: I) The court’s decision of reversing the case can harm the enforcement of civil rights and employment discrimination laws. The Supreme Court’s decision of decertifying the Dukes class action may make it hard for other plaintiffs to bri ng class actions depending on the court’s reasoning (Wal Mart v. Dukes 10). II) The fact is that in the instant case the Supreme did not rule on merits of the plaintiffs claims and this may be the reason that Wal Mart may face thousands of individual or multiple-plaintiff lawsuits alleging that a particular manager had discriminated against women (Murray 2). III) It will be difficult for the plaintiffs to obtain class certification in all cases. After the decision on this case, it

Does the rotation of auditors improve the quality of auditing Essay - 4

Does the rotation of auditors improve the quality of auditing - Essay Example It is worth mentioning that the role of audit rotation in improving the standards and the efficiencies of audit is duly considered as one of the major determinants of audit quality. It is strongly believed that longer tenure of an auditor links with lower quality of audit and in this context, it can be affirmed that the rotation of auditors require to be taken into concern in order to enhance audit quality on the whole. In this present day context, misrepresentations and frauds have emerged considerably that eventually imposes extensive impacts upon audit quality. The misrepresentations along with the frauds have been arguably caused owing to the augmenting interests of the stakeholders and also the owners belonging to various business organisations. ... Discussing the Principle Need for Rotation of Auditors Impact on Auditor’s Independence It is quite evident that the periodic rotation of auditors plays a decisive role in enhancing the auditing quality of the client company by a considerable extent. It can be apparently observed that the rotation of auditors can be conducted both internally and externally. The auditor’s rotation in both of these forms is duly considered to be one of the chief determinants of enhancing audit quality. This is owing to the reasons of preventing the auditor’s depending relation with the management team of the client organisations and differentiating between the auditing process conducted by non-capital market and capital market oriented corporations. In order to determine the impact of auditor’s rotation on the independence of the auditors, it can be affirmed that the sovereignty of the auditors remains much limited in the context of auditing due to the existence of a special trust affiliation prevailing between them and the management team of the client organisations. Thus, with this concern, it can be affirmed that the independence of the auditors largely rely upon the interrelation, which prevail between the auditors and the management team. Specially mentioning, the principle need for rotation of auditors impose considerable impact on auditor’s performances, making them perform both auditing along with consulting services and preserving the auditing process ethically, irrespective of having close interrelation with the management team of diverse organisations (Velte & Stiglbauer, 2012). Mitigation of Conflict of Interests Apart from depicting the principle need for rotation of auditors in limiting the independency of the auditors, it can also be affirmed that