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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 *…mehr
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
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Autorenporträt
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. 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.
Inhaltsangabe
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 "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 "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 go
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 "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 "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 go
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