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 Additional Problem Sets
Second Edition
Business and Professional Ethics for Accountants

Leonard J. Brooks, University of Toronto
Web addresses used in the text.
Chapter 1
Developing an Awareness of the Issues
Ethical/Social Investment CalPERS
Domini Kinder Lydenberg
SRI (Social Investment Forum)
SIO
Investor Responsibility Research Center (IRRC)
Council on Economic Priorities
U.S. Sentencing Guidelines
Activist Groups Greenpeace
Sierra Club
CERES
Stakeholder Management Redefining the Corporation Project

Cases:

Texaco
Chapter 2
The Role of the Professional Accountant
Future Developments in Professional Assurance Services: AICPA Special Committee on Assurance Services
CICA Vision Task Force/Page

Law Cases:

Caremark National Case
Chapter 3
Ethical Governance - Codes and Beyond
Ethical Governance: Redefining the Corporation Project
KPMG Business Ethics Survey: Managing for an Ethical Practice KPMG Ethics & Integrity Practice

Codes of Conduct:

Nortel (Search for Code of Conduct)
Johnson & Johnson
Hewlett-Packard: Corporate Objectives
Motorola
Starbucks Mission Statements:
Dow Corning

See also:
Illinois Institute of Technology for Codes of Ethics Online at
Voluntary Codes: A Guide for Their Development and Use

Antibribery Developments:

OECD
Transparency International

North American Regulatory Framework (Table 3.12):

AICPA
IMA
FASB
SEC
CICA
SMAC
CGAAC
OSC
IFAC

Other Accounting Organizations:

Institute of CAs of Ontario
Institute of CAs of England & Wales
Institute of CAs of New Zealand
Institute of CAs of Australia
Japan Institute of CPA's
Chapter 4
Approaches to Ethical Decision Making
Ethics Cases and Approaches to Ethical Decision Making:

American Accounting Association Search for Ethics Cases
University of Waterloo
Chapter 5
Significant Ethics Issues Facing Business and the Profession
Conflicts of Interest
Workplace Ethics
International Operations:

Bribery, corruption
OECD
Transparency International

Social Accountability and Audit

Council on Economic Priorities Accreditation Agency (SA8000)*
EthicScan Canada Corporate Ethical Reports

Shell International
The Body Shop
The Co-operative Bank (UK)
VanCity Credit Union
Standards for Disclosure/Audit
International Standards Organization (ISO)

EMAS Alternate site

Crisis Management

Cases

Greenpeace
CERES
Shell (Brent Spar) (Search all sites)
(Alternate site)
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