Business & Professional Ethics, 4^th Edition Website   L.J. Brooks   10/22/06

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Hot Links and Downloadable Files for Book Companion Site at www.cengage.com/accounting/brooks  

Chapter 1 | Chapter 2 | Chapter 3 | Chapter 4 | Chapter 5 | Chapter 6

Chapter 1

Ethics Expectations

• http://socialfunds.com
• http://www.socialinvestment.ca
• http://www.rotman.utoronto.ca/~stake/
• Sarbanes-Oxley Act of 2002 (download)
• The Role of the Board of Directors in Enron’s Collapse (download)
• http://www.sec.gov/Archives/edgar/data/1091801/000095012302003236/y58395def14a.txt
• http://www.cbc.ca/storyview/CBC/2002/10/02/stewart_021002
• http://www.cbsnews.com/stories/2002/06/18/national/main512584.shtml
• http://www.cbsnews.com/stories/2003/06/10/national/main557821.shtml
• http://www.cbsnews.com/stories/2002/10/10/national/main525032.shtml

Governance, Accounting, and Auditing, Post-Enron

• The Powers Report (download)
• The Role of the Board of Directors in Enron’s Collapse (download)
• The Accounting Treatment of Prepays (download)
• Sherron Watkins Whistle-Blower Letter to Ken Lay (download)
• http://www.cnn.com/2002/ALLPOLITICS/07/09/bush.transcript
• http://www.senate.gov/~gov_affairs/050702lemaistre.htm
• http://www.enron.com/corp/pressroom/releases/2005/ene2005.html
• http://www.house.gov/jct/s-3-03-vol1.pdf
• Roach Testimony: The Role of Financial Institutions … (download)
• http://www.torys.com 
• http://www.sec.gov/litigation/complaints/complr17588.htm
• http://www.sec.gov/litigation/complaints/comp17783.htm
• Richard Thornburgh’s WorldCom Reports (download Reports 1 & 2 to follow)
• http://global.mci.com/about/governance/restoringtrust
• http://www.sec.gov/litigation/litreleases/lr17783.htm
• http://www.msnbc.msn.com/id/7139448/
• http://w4.stern.nyu.edu/news/news/2003/october/1027usnews.htm
• Sarbanes-Oxley Act of 2002 (download)
• http://www.torys.com 
• http://money.cnn.com/2005/03/15/news/newsmakers/ebbers/?cnn=yes
• http://www.sec.gov/Archives/edgar/data/723527/000091205702015985/0000912057-02-015985.txt
• http://www.sec.gov/litigation/litreleases/lr17435.htm
• http://www.sec.gov/litigation/complaints/complr17435.htm
• http://www.sec.gov/litigation/litreleases/lr17039.htm
• http://www.sec.gov/litigation/admin/34-44444.htm
• http://www.sec.gov/Archives/edgar/data/3662/0000950170-97-000353.txt
• http://www.sec.gov/Archives/edgar/data/3662/0000950170-99-000776.txt
• http://www.businessweek.com/1998/27/b3585090.htm
• http://www.sec.gov/litigation/admin/33-7976.htm
• http://www.sec.gov/news/press/2001-49.txt
• http://www.sec.gov/litigation/litreleases/lr17710.htm 
• Updates

Corporate Ethical Governance and Accountability

• http://www.brtable.org
• http://www.theecoa.org 
• http://www.cica.ca
• http://www.aicpa.org
• http://www.ifac.org/IAASB
• http://www.ifac.org/Ethics/index
• http://www.us.kpmg.com/news/index.asp?cid=2051
• http://www.ibe.org.uk
• http://www.ethicsweb.ca/resources/business
• http://www.cepaa.org
• http://www.fairlabor.org/
• http://www.maquilasolidarity.org
• http://www.ilo.org/
• http://www.oecd.org/document/30/0,2340,en_2649_201185_2027102_1_1_1_1,00.html
• http://www.tse.com
• http://www.tsx.ca
• http://www.coso.org

http://www.kpmg.ca/english

http://www.navigantconsulting.com

http://www.globalreporting.org

• http://www.accountability.org.uk
• http://www.ftse.com/ftse4good/index.jsp
• http://www.domini.com
• http://www.mjra-jsi.com 


• Lord Black Case
• http://www.usdoj.gov/usao/iln/pr/chicago/2005/pr1117_01.pdf
• Strine’s Decision in Delaware (download)
• Report of the Special Committee of the Board (download)
• Adelphia Case
• SEC Press Release: http://www.sec.gov/news/press/2002-110.htm
• SEC Complaint: http://www.sec.gov/litigation/litreleases/lr17627.htm
• Tyco Case
• http://www.tyco.com/livesite/Page/Tyco/Who+We+Are/Press+Center/Press+Releases+Details/??&DCRID=1185862359
• Nortel Networks Case
• http://www.nortel.com/corporate/news/newsreleases/collateral/independent_review_summary.pdf
• Ford Firestone Tire Recall Case
• NHSTA Report EA00-023: http://www.safetyforum.com/tag/news/nhtsa_firestone_summary.html
• Timeline: http://www.house.gov/commerce_democrats/tirerecall/summ.shtml
• Lawyer’s Silence: http://rpc.senate.gov/_files/JUDICIARYTRANSlo070901.pdf
• Economic costs: http://www.nhtsa.dot.gov/staticfiles/DOT/NHTSA/Communication%20&%20Consumer%20Information/Articles/Associated%20Files/EconomicImpact2000.pdf
• http://www.irrdb.com/IRRDB/Newsletter/January2002/Ford-Firestone_Fracas.htm

Professional Accounting in the Public Interest, Post-Enron

• http://www.pcaobus.org
• http://cpab-ccrc.ca
• http://www.aicpa.org/Professional+Resources
• http://www.sec.gov/rules/final/33-8183.htm
• http://www.sec.gov/news/press/2003-9.htm
• http://www.aicpa.org/about/code/index.htm
• http://www.icao.on.ca/search/search.aspx
• http://www.icao.on.ca/resources/membershandbook/rules_web.pdf
• AACSB Ethics Education Committee Report, 2004 (download)
• http://www.ifac.org/Ethics/index.php
• http://www.sec.gov/news/press/pressarchive/2000press.shtml
• http://www.sec.gov/rules/proposed/34-42994.htm
• http://www.sec.gov/rules/final/33-8183.htm
• http://www.sec.gov/news/press/2003-9.htm
• http://www.house.gov/jct/s-3-03-vol1.pdf


• HealthSouth Case
• http://www.al.com/specialreport/birminghamnews/healthsouth/
• http://www.uow.edu.au/arts/sts/bmartin/dissent/documents/health/map_usa.html
• Parmalat Case
• http://www.sec.gov/litigation/litreleases/lr18803.htm
• Royal Ahold Case
• http://www.sec.gov/litigation/litreleases/lr19034.htm
• http://www.sec.gov/litigation/litreleases/lr18929.htm
• Italian Tax Mores Case
• http://www.usdoj.gov/criminal/fraud/fcpa.html

• Appendix A
• http://www.ifac.org/Ethics/index 
• http://www.icaew.co.uk/index.cfm?AUB=TB2I_25930|NMXI_25930
• http://www.imanet.org/ethics.asp
• http://www.cma-canada.org/ontario/content.asp?id=800
• http://www.icanz.co.nz
• http://www.icanz.co.nz/StaticContent/download/services/coe.pdf
• http://www.icaa.org.au/
• http://www.jicpa.or.jp/n_eng/e-jpncpa.html

Approaches to Ethical Decision Making

• AACSB Ethics Education Committee Report, 2004 (download)
• IFAC International Education Standards (IES) for Accountants IES-6 (download)

Managing Ethics Risks and Opportunities

• http://www.coso.org/publications.htm
• http://www.us.kpmg.com/news/index.asp?cid=2051
• http://www.transparency.org
• http://www.oecd.org/document/30/0,2340,en_2649_201185_2027102_1_1_1_1,00.html
• http://www.usdoj.gov/criminal/fraud/fcpa.html
• http://www.globalreporting.org
• http://www.accountability.org.uk
• http://www.domini.com
• http://www.kld.com
• http://ethicscan.ca
• http://www.mjra-jsi.com 
• http://www.ftse.com/ftse4good/index.jsp
• http://www.sa-intl.org/index.cfm?fuseaction=Page.viewPage&pageId=473
• http://www.emas.org.uk
• http://www.ceres.org
• http://www.adversity.net/c14_tbd.htm
• http://www.courttv.com/archive/legaldocs/business/texaco
• http://query.nytimes.com/search/query?query=Texaco+Jelly+Beans&srchst=nyt&d=&o=&v=&c=&sort=newest&n=10&dp=0&daterange=full&frow=10
• http://select.nytimes.com/gst/abstract.html?res=FB0613FF3E5C0C778CDDA80994DE494D81
• http://www.usnews.com/usnews/opinion/articles/970210/archive_006142.htm