Seems like people just looking for excuses to justify theft. If the ticket was purchased by employer and the flight was cancelled and ticketed refunded, do you expect the refund to go to passenger or the employer? Employer booking travel for employee does not transfer ownership of ticket to employee. Ownership of residual value also does not transfer to employee regardless of name on ticket.

Calling corporate travel agency doesn't change the circumstances as they have no authority to transfer "ownership" over to employee. If you are going to steal, pick something that can't be so easily trace.