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"A society without truth-and the related quality of trust-will not long endure." -from the Preface Ethics in corporate America has become a bottom-line issue. Scandals such as the junk bond debacle in the late '80s and the recent bankruptcy of Orange County, California, graphically illustrate just ...

"A society without truth-and the related quality of trust-will not long endure." -from the Preface Ethics in corporate America has become a bottom-line issue. Scandals such as the junk bond debacle in the late '80s and the recent bankruptcy of Orange County, California, graphically illustrate just how devastating losses from corrupt business practices can be. Closing the rift between a company's public and private face, its avowed as opposed to actual behavior, is now more than ever the concern of the accountant. Examining a firm's business records and practices has traditionally placed the accountant in the role of watchdog. And in a corporate world where ethical ambivalence can complicate even the most routine business decision, a trusted accountant can guide a company toward a revived sense of purpose, showing it how to live up to its own expressed ethical standards-leading the way to new business, increased profits, and cost savings. Ethics and the CPA details just how an accountant can assess a company's ethical health as part of a rigorous accounting regimen-and institute corrective measures. The book begins by clearly defining the accountant's role in the area of "ethical services," with specifics on establishing and performing an audit on an ethics-based program for business, governmental, and not-for-profit entities. Issues such as the specific knowledge, competencies, and attitudes essential to the professional providing ethical services are also discussed. The second part of the book takes the ethical pulse of the contemporary business environment, analyzing some notable ethical failures in well-known companies as well as the range of regulatory demands on CPAs, including the requirement for finding unethical/illegal behavior (SAS 82) and SEC oversight responsibilities. Also included are the results of an ethics survey report on CPAs given to state CPA societies, regulatory bodies, and industry. Finally, part three looks at the framework and issues surrounding developing and leading an in-house ethics program, as well as the elements of an effective ethical program, developing an ethical oversight committee, benchmarking an ethics program, marketing ethical services, and the ethical challenges in the new millennium. Ethics and the CPA is a practical handbook for the accountant on guiding one's clients toward an improved bottom line and financial stability-through impeccable conduct from the boardroom on down. Ensuring your client's continued financial prosperity -with an in-house ethics program. Keeping a firm financially healthy has become more and more a question of monitoring its ethical pulse. Assessing the on-the-job behavior of managers and employees and how closely it measures up to their expressed codes of conduct has now become part of a CPA's overall financial review function. And building an in-house ethics program that both leads and inspires has become one of the key measures of an accountant's success. Ethics and the CPA describes how to make "ethical services" part of the accounting regimen, with specifics on establishing and performing an audit on an ethics-based program for business, governmental, and not-for-profit entities. It also surveys the contemporary business environment, analyzing some notable ethical failures in well-known companies as well as the host of regulatory demands on CPAs, including selected laws and regulations illustrating the range of compliance expected in the United States. The book also provides the specifics of setting up an effective ethical program, developing an ethical oversight committee, benchmarking an ethics program, marketing ethical services, and the ethical challenges in the new millennium. The essential guidebook on how to incorporate ethical services into an existing accounting practice, Ethics and the CPA shows accountants how to make their clients' bottom line an ethical one.

Drawing from experience internationally, on recent and important developments in regulatory theory, and upon models and approaches constructed during the author's empirical research, this book addresses the question: how can law influence the internal self-regulation of organisations in order to ...

Drawing from experience internationally, on recent and important developments in regulatory theory, and upon models and approaches constructed during the author's empirical research, this book addresses the question: how can law influence the internal self-regulation of organisations in order to make them more responsive to occupational health and safety concerns? In this context, it is argued that Occupational Health and Safety management systems have the potential to stimulate models of self-organisation within firms in such a way as to make them self-reflective and to encourage informal self-critical reflection about their occupational health and safety performance. This book argues for a two track system of regulation under which enterprises are offered a choice between a continuation of traditional forms of regulation and the adoption of a safety management system-based approach on the other. The book concludes with a discussion of the use of criminal and administrative sanctions to provide organisations with incentives to adopt effective Occupational Health and Safety management systems. The book proposes a wider range of criminal sanctions and sentencing guidelines to ensure employers receive sentencing discounts where they have introduced effective management systems.

The imprisonment rate in America has grown by a factor of five since 1972. In that time, punishment policies have toughened, compassion for prisoners has diminished, and prisons have gotten worse-a stark contrast to the origins of the prison 200 years ago as a humanitarian reform, a substitute for ...

The imprisonment rate in America has grown by a factor of five since 1972. In that time, punishment policies have toughened, compassion for prisoners has diminished, and prisons have gotten worse-a stark contrast to the origins of the prison 200 years ago as a humanitarian reform, a substitute for capital and corporal punishment and banishment. So what went wrong? How can prisons be made simultaneously more effective and more humane? Who should be sent there in the first place? What should happen to them while they are inside? When, how, and under what conditions should they be released? The Future of Imprisonment unites some of the leading prisons and penal policy scholars of our time to address these fundamental questions. Inspired by the work of Norval Morris, the contributors look back to the past twenty-five years of penal policy in an effort to look forward to the prison's twenty-first century future. Their essays examine the effects of current high levels of imprisonment on urban neighborhoods and the people who live in them. They reveal how current policies came to be as they are and explain the theories of punishment that guide imprisonment decisions. Finally, the contributors argue for the strategic importance of controls on punishment including imprisonment as a limit on government power; chart the rise and fall of efforts to improve conditions inside; analyze the theory and practice of prison release; and evaluate the tricky science of predicting and preventing recidivism. A definitive guide to imprisonment policies for the future, this volume convincingly demonstrates how we can prevent crime more effectively at lower economic and human cost.

An in-depth discussion and analysis of corporate misconduct and its complexities. Volume editors and their contributors explore the legal, societal, and business ramifications; offer a wide range of real-world and theoretical examples and the lessons they teach; and provide practical recommendations ...

An in-depth discussion and analysis of corporate misconduct and its complexities. Volume editors and their contributors explore the legal, societal, and business ramifications; offer a wide range of real-world and theoretical examples and the lessons they teach; and provide practical recommendations to management for countering misconduct in their own organizations. The book is also a valuable resource for teachers and students of business ethics, management, and business-government relations.