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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Business and Professional Ethics for Accountants
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