Test Bank (Downloadable Files) for Business and Professional Ethics, 9th Edition By Leonard J. Brooks, Paul Dunn, ISBN-10: 0357441826, ISBN-13: 9780357441824
TABLE OF CONTENTS
The Ethics Environment for Business: The Battle for Credibility, Reputation & Competitive Advantage. New Expectations for Business. Responses & Developments. The Ethics Environment for Professional Accountants. Managing Ethics Risks & Opportunities. Ethics Cases involving: Improper Behavior, Advertising & Sales promotion, Financial Transactions, Control of Information, Concerning the Environment, Product Safety, Accounting & Auditing.
2. ETHICS & GOVERNANCE SCANDALS.
Ethics & Governance: A Timeline of Important Events. Ethics & Governance: The Early Developments Prior to 1970. Ethics & Governance: 1970–1990. Ethics & Governance: The Modern Era — 1990 to the Present. Significant Ethics & Governance Scandals & Events. Signs of Ethical Collapse. Ethics & Governance: Trends. Ethics & Governance: Timetables of Important Events, 1929-2019. Unethical Bank Cultures Produce Scandals. #MeToo Movement Reaches a Tipping Point. Harmful Products Draw Huge Settlements and Change Perspectives. Accounting Crises lead to Re-imagination of Professional Accountant’s Role. U.S. Business Roundtable Statement Signals Acceptance of Stakeholder Interests. Ethics Cases: Enron, Arthur Andersen, Worldcom, LIBOR Manipulations, Deutsche Bank’s Cultural Disaster; Bernie Madoff Scandal, Wal-Mart Bribery, GM Ignition Faults, VW Cheats on Emissions Tests.
3. ETHICAL BEHAVIOR — PHILOSOPHERS’ CONTRIBUTIONS.
Ethics & Moral Codes. Ethics & Business. Self-Interest & Economics. Ethics, Business & The Law. Major Ethical Theories Useful in Resolving Ethical Dilemmas. Moral Imagination. Ethics Cases involving Improper Behavior.
4. PRACTICAL ETHICAL DECISION MAKING
Motivating Developments for Ethical Learning. Ethical Decision-Making Framework (EDM) — An Overview. Philosophical Approaches — An Overview: Consequentialism (Utilitarianism), Deontology, & Virtue Ethics. Sniff Tests & Common Heuristics — Preliminary Tests of Ethicality. Stakeholder Impact Analysis — Comprehensive Tool for Assessing Decisions & Actions. Stakeholder Impact Analysis: Modified Traditional Decision-Making Approaches. Integrating Philosophical & Stakeholder Impact Analysis Approaches. Other Ethics Decision-Making Issues. A Comprehensive Ethical Decision-Making Framework. Illustrative Applications. Ethics Cases involving: Harm to Individuals, Harm to the Environment, Governance Decisions.
5. CORPORATE ETHICAL GOVERNANCE & ACCOUNTABILITY.
Modern Governance & Accountability Framework — To Shareholders & Other Stakeholders. New Expectations — New Framework to Restore Credibility. Corporate Governance Overview. Accountability to Shareholders or Stakeholders? The Shareholder Value Myth. Governance for Broad Stakeholder Accountability. Guidance Mechanisms — Ethical Culture & Code of Conduct. Threats to Good Governance & Accountability. Misunderstanding Objectives & Fiduciary Duty. Failure to Identify & Manage Ethics Risks. Conflicts of Interest. Key Elements of Corporate Governance & Accountability. Compelling Evidence for the Development of an Ethical Corporate Culture. Developing, Implementing & Managing an Ethical Corporate Culture. Corporate Codes of Conduct. Ethical Leadership. Corporate Psychopaths. Director & Officer Liability. Public Accountability Benchmarks. Conclusion — Toward a Culture of Integrity. Ethics Cases involving: Ethical Corporate Culture, Ethical Leadership, Bribery, Corporate Governance & Managerial Opportunism, Fraudulent & Questionable Financial Reporting, Stock Market, Product Safety. Appendix A: Alternative Governance Theories.
6. PROFESSIONAL ACCOUNTING IN THE PUBLIC INTEREST.
Purpose of the Chapter. Professional Accounting’s Traditional Role. Historic Shortfalls in Meeting Professional Expectations. Professional Accounting and the Public Interest. Implications for Services Offered. Judgment & Values. Sources of Ethical Guidance. Professional Codes of Conduct. Conceptual Framework for Assessing Threats to Compliance. Conflicts of Interest: Threats to Independence, Assessment using the Conceptual Framework Approach, A Stakeholder Impact Analysis, Affecting Services Offered: Involving Improper Use of Influence, Involving Use or Misuse of Information (Confidentiality). Questionable Tax Services & Practices. Laws & Jurisprudence. Moral Courage Is Vital to Professional Accounting: Globalization Heightens the Requirement. When Codes & Laws Don’t Help. Broadening Role for Professional Accountants. Ethics Cases involving: Famous Events and Scandals, Professional & Fiduciary Duty, Accounting & Auditing Dilemmas, Fundamental Accounting & Auditing Issues Cases, Tax & Regulatory Cases.
7. MANAGING ETHICS RISKS & OPPORTUNITIES.
Ethics Risks & Opportunities: Identification & Assessment, Management & Mitigation, Stakeholder Accountability. Key Ethics Risk Issues & Tools. Workplace Ethics. Freedom from Sexual Harassment (#MeToo Movement). Whistleblower Programs & Ethics Inquiry Services. Fraud & White-Collar Crime. Forensic Accounting. Bribery & International Operations. Money Laundering. Crisis Management. Ethics Cases involving: CSR Cases — Environmental Issues, Workplace Ethics Cases, Discrimination & Abuse, Spying, White Collar Crime, Bribery & International Operations, Risk & Crisis Management. Appendix A: Ethics Audit Program Annual Audit Questions.
8. SUBPRIME LENDING FIASCO — ETHICS ISSUES.
The Economic Train Wreck — A Global Disaster. Stages of the Subprime Lending Fiasco. How Did the Subprime Lending Crisis Happen? Ethics Issues — The Subprime Lending Fiasco. Ethics Lessons. Ethics Cases involving: Questionable Ethical values, Conflicts of interest, Accounting Manipulation, Morale Courage.
CASES AND CHAPTERS FROM EARLIER EDITIONS — Digital archive.