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Curt Verschoor on ethics : timely columns from strategic finance magazine /
"Curt Verschoor on Ethics is a compilation of the best business ethics columns that will continue for years forward to be of lasting educational value. In a company setting, the columns can function as the basis for discussion on proper business ethics. In academia, the columns can serve as ass...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Hoboken, New Jersey] :
Wiley,
[2020]
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- <Div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">ABOUT THE AUTHOR 3 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">ABOUT THE EDITOR 4 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">INTRODUCTION 5 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">CHAPTER 1 - VALUE OF A STRONG ETHICAL CULTURE <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"The Value of an Ethical Corporate Culture" presents research that finds culture is important to operational management including attracting and retaining top-quality employees 7 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px;
- Overflow: hidden;">"Is Business Ethics Getting Better or Worse?" describes conflicting evidence of whether corporate fraud and other unethical behavior is increasing or decreasing 9 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Top-Management Example and Peer Pressures Bring Benefits" shows how a strong ethical culture and effective tone at the top can permeate or benefit an organization 11 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Training Is Critical for a Strong Ethical Culture" reports research that supports the need for training to accomplish the benefits of a strong culture 13 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Overcoming the Fraud Triangle" says companies must reduce rationalization opportunities 15 <div
- Id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"The Importance of Trust" reports global trust levels and the significance of trends 17 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">CHAPTER 2 - STUDIES OF ETHICAL AND UNETHICAL CULTURE <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Is Non-GAAP Reporting Unethical?" discusses the ethical considerations of the use of measures other than GAAP to report financial performance 19 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Benchmarking Ethics and Compliance Programs" describes best practices published by the Open Compliance and Ethics Group 21 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px;
- Height: 1px; overflow: hidden;">"Economic Crime Results from Unethical Culture" discusses research showing the necessity and benefits of a strong ethical culture 23 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"New Survey of Workplace Ethics Shows Surprising Results" reports deteriorating ethical cultures and increased retaliation for whistleblowing 25 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Measuring Trust in Business" describes systems for measuring trust in business 27 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">CHAPTER 3 - PUBLIC AND MANAGEMENT ACCOUNTING ETHICS <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Ethical Behavior for Management
- Accountants" compares ethical codes published by various professional organizations 29 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Do Consulting Services Threaten Audit Performance?" examines the apparent trend toward independent auditors providing consulting services 31 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Can Truly Independent Auditors Be Co-opted?" surveys the field of defense contract auditing 33 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">CHAPTER 4 - ETHICS OF EXECUTIVE COMPENSATION <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Hypothetical Earnings Trigger Real Bonus Payments" presents discussion of unethical methods of determining bonus payment
- With the example of Exelon Corporation 35 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"The Pay-for-Performance Misnomer" reports research showing a major disconnect between shareholder value and executive bonuses 37 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">CHAPTER 5 - INTERNATIONAL ETHICS STANDARDS <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"IMA Ethics Code Compares Favorably to Global Code" compares the IMA Statement with that of the International Ethics Standards Board 39 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"IFAC Updates Code of Ethics" describes the efforts of the International Ethics Standards Board to provide a workable code of conduct that can
- Be applied globally 41 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">CHAPTER 6 - FRAUD CASE STUDIES <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Fraud Continues,
- But So Does Good Corporate Citizenship" reports the results of three studies demonstrating the incidence of fraud 43 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Penalties for Fraud Are Insufficient to Deter Wrongdoing" describes the fraud at Diamond Foods and the small penalties it generated 45 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Did Ernst & Young Really Assist Financial Fraud?" discusses the role of the independent auditor in the case of Lehman Brothers 47 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Toshiba's Toxic Culture" documents the governance culture of silence that resulted in a $1.9 billion earnings overstatement 49 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height:
- 1px; overflow: hidden;">"The Volkswagen Problem" recounts the fraudulent emission testing scandal and its repercussions 51 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">CHAPTER 7 - SMALL ORGANIZATION FRAUD STUDIES <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Small Company Suffers Massive Embezzlements" sets forth the Koss Corporation case where too much trust and poor controls resulted in large cash thefts 53 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"How an Embezzler Stole Millions from a Small Company" gives details on how a fraudster was able to steal so much cash from Koss 55 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Comptroller Steals $53 million from
- City Funds" describes how a long-service employee was able to embezzle cash to support a lavish lifestyle 57 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">CHAPTER 8 - REGULATION AND ENFORCEMENT <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Has SOX Been Successful?" focuses on areas of the Sarbanes-Oxley statute that deal with ethics and governance 59 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Complying with the Foreign Corrupt Practices Act" presents how two federal agencies are dealing with enforcement of the fraud provisions of the FCPA 61 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">"Fight Against Corruption Escalates" presents the efforts of Transparency
- International to minimize corruption across the globe 63 <div id="_mcePaste" style="position: absolute; left: -10000px; top: 0px; width: 1px; height: 1px; overflow: hidden;">CHAPTER 9 - WHISTLEBLOWING &l