E-Book (epub) Curt Verschoor on Ethics von Curtis C. Verschoor
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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 assigned readings over significant ethics events and issues. Some topics that are covered in the columns include:

* Value of a Strong Ethical Culture

* Studies of Ethical and Unethical Culture

* Public and Management Accounting Ethics

* Ethics of Executive Compensation

* International Ethics Standards

* Fraud Case Studies

* Small Organization Fraud Studies

* Regulation and Enforcement

* Whistleblowing

* Sustainability and Integrated Reporting

* Tax Avoidance Issues



Autorentext

Belverd E. Needles, Jr., Ph.D., CMA, CPA, EY Distinguished Professor of Accounting. Driehaus College of Business School of Accountancy, DePaul University (USA). He is an internationally recognized expert in international financial reporting and auditing. He teaches financial accounting and auditing at DePaul University and has many years' experience in executive education. His textbooks, including Principles of Accounting (12th edition), Financial Accounting (11th edition), and International Financial Reporting Standards: An Introduction (3rd edition) are used throughout the world. He has published in leading journals, including most recently on the subject of strategy, financial, and sustainability characteristics of high-performance companies.

Curt Verschoor was chair and CEO of C.C. Verschoor & Associates and a professor at DePaul. In addition to this work, Verschoor was a researcher, consultant, and speaker, working with various finance organizations such as the Institute of Management Accountants Committee on Ethics. In 2016, he was granted a Lifetime Achievement Award by Trust Across America Trust Around the World as a top thought leader in trustworthy business. Verschoor wrote 12 books and more than 250 journal articles and columns in his lifetime.



Zusammenfassung

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 assigned readings over significant ethics events and issues. Some topics that are covered in the columns include:

  • Value of a Strong Ethical Culture
  • Studies of Ethical and Unethical Culture
  • Public and Management Accounting Ethics
  • Ethics of Executive Compensation
  • International Ethics Standards
  • Fraud Case Studies
  • Small Organization Fraud Studies
  • Regulation and Enforcement
  • Whistleblowing
  • Sustainability and Integrated Reporting
  • Tax Avoidance Issues



Inhalt
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
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
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
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
Titel
Curt Verschoor on Ethics
Untertitel
Timely Columns from Strategic Finance Magazine
Autor
Curtis C. Verschoor
Editor
Belverd E. Needles
EAN
9781119722151
Format
E-Book (epub)
Hersteller
Wiley
Genre
Betriebswirtschaft
Veröffentlichung
01.07.2020
Digitaler Kopierschutz
Adobe-DRM
Dateigrösse
0.71 MB
Anzahl Seiten
96