Cover image for Curt Verschoor on Ethics

Curt Verschoor on Ethics

Release Date: 2020/07/01
ISBN: 9780996729390
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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
  • Students

Table of Contents

  1. COVER
  2. ABOUT THE AUTHOR
  3. ABOUT THE EDITOR
  4. INTRODUCTION
  5. CHAPTER 1: VALUE OF A STRONG ETHICAL CULTURE
    1. The Value of an Ethical Corporate Culture
    2. Is Business Ethics Getting Better or Worse?
    3. Top-Management Example and Peer Pressures Bring Benefits
    4. Training Is Critical for a Strong Ethical Culture
    5. Overcoming the Fraud Triangle
    6. The Importance of Trust
  6. CHAPTER 2: STUDIES OF ETHICAL AND UNETHICAL CULTURE
    1. Is Non-GAAP Reporting Unethical?
    2. Benchmarking Ethics and Compliance Programs
    3. Economic Crime Results from Unethical Culture
    4. New Survey of Workplace Ethics Shows Surprising Results
    5. Measuring Trust in Business
  7. CHAPTER 3: PUBLIC AND MANAGEMENT ACCOUNTING ETHICS
    1. Ethical Behavior for Management Accountants
    2. Do Consulting Services Threaten Audit Performance?
    3. Can Truly Independent Auditors Be Co-opted?
  8. CHAPTER 4: ETHICS OF EXECUTIVE COMPENSATION
    1. Hypothetical Earnings Trigger Real Bonus Payments
    2. The Pay-for-Performance Misnomer
  9. CHAPTER 5: INTERNATIONAL ETHICS STANDARDS
    1. IMA Ethics Code Compares Favorably to Global Code
    2. IFAC Updates Code of Ethics
    3. Note
  10. CHAPTER 6: FRAUD CASE STUDIES
    1. Fraud Continues, but So Does Good Corporate Citizenship
    2. Penalties for Fraud Are Insufficient to Deter Wrongdoing
    3. Did Ernst & Young Really Assist Financial Fraud?
    4. Toshiba’s Toxic Culture
    5. The Volkswagen Problem
  11. CHAPTER 7: SMALL ORGANIZATION FRAUD STUDIES
    1. Small Company Suffers Massive Embezzlements
    2. How an Embezzler Stole Millions from a Small Company
    3. Comptroller Steals $53 Million from City Funds
  12. CHAPTER 8: REGULATION AND ENFORCEMENT
    1. Has SOX Been Successful?
    2. Complying with the Foreign Corrupt Practices Act
    3. Fight Against Corruption Escalates
  13. CHAPTER 9: WHISTLEBLOWING
    1. Whistleblowing Reaches Center Stage
    2. New Whistleblower Rules Broaden Opportunities
    3. Whistleblowers Need Encouragement, not Roadblocks
    4. Retaliation for Whistleblowing Is on the Rise
  14. CHAPTER 10: SUSTAINABILITY AND INTEGRATED REPORTING
    1. Responsibility Reporting Is Getting More Attention
    2. Sustainability as a Strategy
    3. Integrated Reporting Lags in the U.S.
  15. CHAPTER 11: TAX AVOIDANCE ISSUES
    1. Maximizing Returns or Unethical Tax Avoidance?
    2. Six Unethical Practices that Need to Stop
  16. CHAPTER 12: STUDENTS
    1. Ethical Behavior Differs Among Generations
    2. Social Networking at Work Is a Major Risk with Large Costs
  17. END USER LICENSE AGREEMENT
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