Do High Consulting Fees Compromise the Independence of CPA Firms?

Certified public accountants, in many people’s eyes, serve as cops on the Wall Street beat, assuring the accuracy of the financial results reported by U.S. companies. But key components of the audit process – the independence and objectivity of auditors – may be eroding because of the huge fees paid by audit clients for non-audit services.

The Corporate Ethics Crusade

Today, in the second era of global capitalism, there is a sharper focus on the social and environmental consequences of the operations of large corporations. Unlike the first era when the backlash against big corporations ushered in the development of governmental regulatory bodies, now a kind of ragtag group is springing up to influence corporate behaviour. But despite the positive successes of some crusades, Professor … [ Read more ]

Defining Moments: When Managers Must Choose Between Right And Right

Thoughtful managers sometimes face business problems that raise difficult questions. Sometimes these questions are matters of right versus right, not right versus wrong. There are three basic types of right-versus-right problems: those that raise questions about personal integrity and moral identity; conflicts between responsibilities for others and important personal values; and, perhaps the most challenging, those involving responsibilities that a company shares with … [ Read more ]

Joan Didion

When we start deceiving ourselves into thinking not that we want or need something … but that it is a moral imperative that we have it, then is when we join the fashionable madmen … and then is when we are in bad trouble.

Outrageous Fortune

CommerceNet, a nonprofit booster of e-business, won respect throughout Silicon Valley because it was an honest broker. So how did a few of the group’s executives make millions for themselves? This article explains how and also provides an interesting look at an important historical presence in the development of e-commerce.

Thorton Bradshaw

I’m a great believer that leadership, in a large part, is moral leadership. And people want to follow moral leadership. They respect it. And they expect it, too.

The Business Ethics Training and Development Homepage

The author of the Business Ethics Training and Development Homepage, Robert A. Giacalone, is the Surtman Distinguished Professor of Business Ethics at the Belk College of Business administration at University of North Carolina at Charlotte. On this Website, Mr. Giacalone strives to “help organizations understand the complexity of ethics training and development.” The site briefly explains the six components of ethics training including elements such … [ Read more ]

Martin Luther

It is neither right nor safe to act against conscience.

The Corporate Ethics Boom: Significant, or Just for Show?

In an article on Nov. 13, 2000, in the Financial Times’ Mastering Management series, Wharton legal studies professor Thomas Donaldson looks at the increase in corporate ethics programs throughout the world. Which are the most effective? Do they indeed make a company ethical? Do they improve return on investment and/or customer satisfaction? And what are the consequences of not having a program?

Case Studies in Business Ethics – Inc.com

The most recent guide from Inc.com offers case studies in business ethics and includes coverage of businesses striving to become more environmentally aware, provide community growth, and activate global change. The case studies are generally quite short and easy to read; additionally, they link to several online polls that test users’s business ethics skills.

Chilon

Prefer a loss to a dishonest gain; the one brings pain at the moment, the other for all time.