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Curt Verschoor on ethics: timely columns from strategic finance magazine
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Author
Publisher
Wiley
Publication Date
[2020]
Language
English
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ISBN
9781119722120
9781119722151
9781119722151
Table of Contents
From the eBook
ABOUT THE AUTHOR 3
ABOUT THE EDITOR 4
INTRODUCTION 5
CHAPTER 1 - VALUE OF A STRONG ETHICAL CULTURE
"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
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
"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
"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
"Overcoming the Fraud Triangle" says companies must reduce rationalization opportunities 15
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
CHAPTER 2 - STUDIES OF ETHICAL AND UNETHICAL CULTURE
"Is Non-GAAP Reporting Unethical?" discusses the ethical considerations of the use of measures other than GAAP to report financial performance 19
"Benchmarking Ethics and Compliance Programs" describes best practices published by the Open Compliance and Ethics Group 21
Height: 1px; overflow: hidden;">"Economic Crime Results from Unethical Culture" discusses research showing the necessity and benefits of a strong ethical culture 23
"New Survey of Workplace Ethics Shows Surprising Results" reports deteriorating ethical cultures and increased retaliation for whistleblowing 25
"Measuring Trust in Business" describes systems for measuring trust in business 27
CHAPTER 3 - PUBLIC AND MANAGEMENT ACCOUNTING ETHICS
"Ethical Behavior for Management
Accountants" compares ethical codes published by various professional organizations 29
"Do Consulting Services Threaten Audit Performance?" examines the apparent trend toward independent auditors providing consulting services 31
"Can Truly Independent Auditors Be Co-opted?" surveys the field of defense contract auditing 33
CHAPTER 4 - ETHICS OF EXECUTIVE COMPENSATION
"Hypothetical Earnings Trigger Real Bonus Payments" presents discussion of unethical methods of determining bonus payment
With the example of Exelon Corporation 35
"The Pay-for-Performance Misnomer" reports research showing a major disconnect between shareholder value and executive bonuses 37
CHAPTER 5 - INTERNATIONAL ETHICS STANDARDS
"IMA Ethics Code Compares Favorably to Global Code" compares the IMA Statement with that of the International Ethics Standards Board 39
"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
CHAPTER 6 - FRAUD CASE STUDIES
"Fraud Continues,
But So Does Good Corporate Citizenship" reports the results of three studies demonstrating the incidence of fraud 43
"Penalties for Fraud Are Insufficient to Deter Wrongdoing" describes the fraud at Diamond Foods and the small penalties it generated 45
"Did Ernst & Young Really Assist Financial Fraud?" discusses the role of the independent auditor in the case of Lehman Brothers 47
"Toshiba's Toxic Culture" documents the governance culture of silence that resulted in a $1.9 billion earnings overstatement 49
1px; overflow: hidden;">"The Volkswagen Problem" recounts the fraudulent emission testing scandal and its repercussions 51
CHAPTER 7 - SMALL ORGANIZATION FRAUD STUDIES
"Small Company Suffers Massive Embezzlements" sets forth the Koss Corporation case where too much trust and poor controls resulted in large cash thefts 53
"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
"Comptroller Steals $53 million from
City Funds" describes how a long-service employee was able to embezzle cash to support a lavish lifestyle 57
CHAPTER 8 - REGULATION AND ENFORCEMENT
"Has SOX Been Successful?" focuses on areas of the Sarbanes-Oxley statute that deal with ethics and governance 59
"Complying with the Foreign Corrupt Practices Act" presents how two federal agencies are dealing with enforcement of the fraud provisions of the FCPA 61
"Fight Against Corruption Escalates" presents the efforts of Transparency
International to minimize corruption across the globe 63
CHAPTER 9 - WHISTLEBLOWING &l
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