Title Curt Verschoor on ethics : timely columns from strategic finance magazine / edited by Belverd E. Needles, Jr. ; Curtis Verschoor. [O'Reilly electronic resources]

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[Hoboken, New Jersey] : Wiley, [2020]

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Available on O'Reilly for Public Libraries

Bookmark link: https://library.naperville-lib.org:444/record=b3181948~S1

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Description	1 online resource
Summary	"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"-- Provided by publisher.
Contents	<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
Subject	Business ethics.
	Morale des affaires.
	Business ethics
Added Author	Needles, Belverd E., Jr., 1942- editor.
Other Form:	Print version: Verschoor, Curtis C.. Curt Verschoor on ethics [Hoboken, New Jersey] : Wiley, [2020] 9780996729390 (DLC) 2020022870
ISBN	9781119722151 (epub)
	1119722152
	9781119722120 (adobe pdf)
	1119722128
	(paperback)

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