BUSINESS & PROFESSIONAL ETHICS FOR DIRECTORS, EXECUTIVES & ACCOUNTANTS, 6E, delivers an insider's look at actual companies in the face of a wide range of ethical dilemmas. By integrating the latest information on ethics and governance scandals, legal liability and professional accounting & audit issues, this text highlights the most recent ethical issues faced in today's business environment. Providing real-world examples of ethical issues in the workplace, this accounting text gives you insight into the development of sound patterns of behavior on the part of directors, executives, and accountants. Current cases and key readings provide an interesting, challenging, and practical learning experience.
Leonard J. Brooks is Professor of Business Ethics & Accounting at the Rotman School of Management of the University of Toronto. He is Executive Director of the Clarkson Centre for Business Ethics & Board Effectiveness, Director of the Master of Management & Professional Accounting Program, and Director of the Diploma in Investigative & Forensic Accounting Program. Professor Brooks served 14 years on the Editorial Board of the JOURNAL OF BUSINESS ETHICS and as Founding Editor of CORPORATE ETHICS MONITOR, a pioneering bimonthly publication. He has published articles on ethics issues in the JOURNAL OF BUSINESS ETHICS, ACCOUNTING ORGANIZATIONS AND SOCIETY, and BUSINESS & SOCIETY. He authored BUSINESS & PROFESSIONAL ETHICS FOR ACCOUNTANTS, 2E; ETHICS & GOVERNANCE: DEVELOPING AND MAINTAINING AN ETHICAL CORPORATE CULTURE; and PRINCIPLES OF STAKEHOLDER MANAGEMENT: THE CLARKSON PRINCIPLES. Professor Brooks also authored or coauthored/edited the research monograph CANADIAN CORPORATE SOCIAL PERFORMANCE. Prior to joining the University of Toronto, he obtained his CA designation (in 1970) and subsequently became an audit manager and Director of Manpower for Touche Ross & Co. (now Deloitte & Touche) in Toronto. Professor Brooks served as a member, then chair, of the Chartered Accountants' national Board of Examiners and chair of its national Syllabus Committee. He was named a Fellow of the Institute of Chartered Accountants of Ontario in 1982. He consults to individuals, corporations, governmental and non-governmental organizations and serves as an expert witness and frequent media-commentator. Professor Brooks also is a former director of the Canadian Centre for Ethics & Corporate Policy and a former president of the Canadian Academic Accounting Association.
Paul Dunn is Associate Professor of Accounting at Brock University. He attended the University of Toronto, graduating with a BA and MA in philosophy. Entering the workforce, he became a Chartered Accountant, working with Clarkson Gordon (that later became Ernst & Young), in the finance division of the Canadian Imperial Bank of Commerce, in the accounting department of a private computer company, and with a not-for-profit. After working in downtown Toronto for almost 20 years, Professor Dunn returned to school, receiving his doctorate in accounting from Boston University in 1999. Dr. Dunn's research interests focus on issues in corporate governance, corporate social responsibility, and business ethics. His work has been published in a variety of scholarly journals including JOURNAL OF BUSINESS ETHICS, TEACHING BUSINESS ETHICS, THE JOURNAL OF MANAGEMENT, and BUSINESS & SOCIETY. He is Treasurer for the Social Issues in Management division of the Academy of Management and Chair of the Audit Committee of the International Association for Business and Society. He is also a seminar leader at and writes cases for the School of Accountancy that is run by the Institute of Chartered Accountants of Ontario. Recently, he returned to his roots by writing philosophical papers.
Part I: THE ETHICS ENVIRONMENT. 1. Ethics Expectations. 2. Ethics & Governance Scandals Part II: ETHICAL BEHAVIOR. 3. Philosophers' Contributions. 4. Practical Ethical Decision Making. Part III: ETHICAL GOVERNANCE, ACCOUNTABILITY & MANAGEMENT. 5. Corporate Ethical Governance & Accountability. 6. Professional Accounting in the Public Interest, Post-Enron. Part IV: SIGNIFICANT ETHICS ISSUES FACING BUSINESS AND THE ACCOUNTING PROFESSION. 7. Managing Ethics Risks and Opportunities. 8. The Subprime Lending Fiasco.