Resources

25 Resources for

ethics and financial accounting

Subscribe to this listing via:
RSS
Email

Did you mean business ethics (399 results), code of ethics (36 results), Ethics Commission (1 results)

BNET Resources

Sarbanes Oxley Ethical Hotlines: CNIL Publish Draft Guidelines: The CNIL recognises the recent development in France of procedures enabling employees to report their colleagues' alleged law or corporate policy breaching behaviours in the office and the CNIL recognises that such schemes are neither allowed nor banned under current labour code provisions. Many businesses have had in place whistleblowing...; Tags: Sarbanes-Oxley Act, Ethics, Scheme, CNIL, Business Ethics, Corporate Governance, Sarbanes-Oxley, Regulations, Leadership, Management, Business Operations, Corporate Law, Government, Financial Accounting, Finance; White papers 2005-11-07
Ethics and Creative Accounting: Some Empirical Evidence on Accounting for Intangibles in Spain: Recent research shows that financial reports are losing relevance. The paper surveys loan officers who were asked to assess the credit-worthiness of a hypothetical company. The only information given was a simplified version of financial statements. The findings show that capitalization was significantly more likely to attract a positive response...; Tags: Operational accounting, Financial services, Financial accounting, intangibles, accounting, financial statement, ethics, financial, survey; White papers 2003-12-16
Work in Progress: As Mentoring and Ethics Training Evolve, Finance Learns How to Boost Team: While company finance departments use the Best Workplaces categories to put distinct elements of finance under the microscope, a clear conclusion from research is that no individual aspect of the finance workplace is totally discrete. Rather, there is interconnectivity across the five areas - manifested in intangible characteristics like team...; Tags: Financial accounting, Team management, CFO Publishing Corp., finance, team, ethics; White papers 2003-11-01
Managerialism, Legal Ethics, And Sarbanes-Oxley Section 307: From the executive summary: ‘The paper argues that, as a normative matter, Sarbanes-Oxley Section 307 was well intentioned. As a practical matter, however, Section 307 seems unlikely to effect significant changes in corporate governance. On the other hand, the problematic approach taken by the Securities and Exchange Commission in implementing...; Tags: Sarbanes-Oxley, Regulatory compliance, Business ethics, Regulations, Sarbanes-Oxley Act, ethics, corporate governance; White papers 2003-09-22
Managerialism, Legal Ethics, and Sarbanes-Oxley Section 307: This Article argues that, as a normative matter, Sarbanes-Oxley Section 307 was well-intentioned. As a practical matter, however, Section 307 seems unlikely to effect significant changes in corporate governance. In our view, the nature of legal practice, the largely unchanged relationship between lawyers and managers, and the problematic approach taken...; Tags: Sarbanes-Oxley, Regulatory compliance, Regulations, Social Science Electronic Publishing Inc., Sarbanes-Oxley Act, corporate governance, ethics; White papers 2003-08-14

Financial Experts and Codes of Ethics: SEC Adopts More Realistic Final Rules: In a substantial departure from its proposed "financial expert" definition, the SEC has adopted a more realistic final definition of "audit committee financial expert." The SEC final rules adopted pursuant to Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 will require a public company to disclose, for fiscal...; Tags: Financial accounting, Policies and procedures, Reed Elsevier Inc., waiver, audit committee, code of ethics, audit, SEC, Sarbanes-Oxley Act, board of directors, financial, board, ethics; White papers 2003-07-31
CFO Quarterly Roundtable: Ethics And Corporate Governance: This webcast tells about ethics and corporate governance. Corporate denizens are being bombarded with auditing rule change proposals at every turn. When all is said and done, audit committees will have been analyzed, internal audit teams--reorganized, external auditors—scrutinized. The trick, corporate finance executives, is to sort through the proposals, and...; Tags: Business ethics, Corporate law, CFO Publishing Corp., corporate governance, ethics, external auditor, audit, auditing, Webcast; Webcasts 2003-07-10
Audit Committee Financial Experts And Senior Management Codes Of Ethics: The SEC recently adopted final rules relating to audit committee financial experts and senior management codes of ethics. This paper summarizes some of the major provisions of these rules. It explains the disclosure of audit committee financial experts, senior management codes of ethics required under the new rule and changes...; Tags: Business ethics, Financial accounting, ethics, audit committee, audit, financial; White papers 2003-03-01
Ethics and Leadership in Business Development: Business is in trouble. Even some of the most respected industries are not immune to this disease. Most agree that U.S and Global businesses are suffering a crisis in corporate leadership and ethical governance. Who's responsible? To find someone to blame, the general public looks right to the top of...; Tags: Strategy, leadership, ethics, business development, financial, industry; White papers 2003-03-02
Sarbanes-Oxley: Final Rules For Codes Of Ethics And Audit Committee Financial Experts: "Pursuant to Sections 406 and 407 of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission SEC adopted final rules on January 23, 2003 to implement the requirements of the sections. This article discusses the new rules and the potential implications for public companies. Final rules under Section 404...; Tags: Sarbanes-Oxley, Policies and procedures, Regulatory compliance, Pillsbury Winthrop LLP, code of ethics, SEC, Sarbanes-Oxley Act, Section 404, internal control, ethics, audit; White papers 2003-02-20
SEC Adopts Final Rules Implementing Sections 406 And 407 Of The Sarbanes-Oxley Act Of 2002, Relating To Codes Of Ethics And Audit Committee Financial Experts: A recent Act entrusts audit committees with the job of establishing procedures for handling audit-related complaints. The Act requires a code of ethics for complying with the provisions given therein. It bestows more responsibilities on audit committees with regard to financial analysis and reporting in an organization. It accords independence...; Tags: Policies and procedures, Financial accounting, code of ethics, audit, financial analysis, ethics, Sarbanes-Oxley Act, accounting, financial, job; White papers 2003-02-14
SEC Adopts Final Rules Regarding Code Of Conduct For Senior Financial Officers: On January 23, 2003, the Securities and Exchange Commission SEC released final rules implementing Section 406 of the Sarbanes-Oxley Act of 2002 the Act. In general, Section 406 requires the SEC to enact rules requiring public companies to disclose whether they have adopted codes of ethics for their respective senior...; Tags: Policies and procedures, Business ethics, Sarbanes-Oxley, Regulatory compliance, Regulations, financial officer, code of ethics, SEC, ethics, Sarbanes-Oxley Act, Nasdaq Stock Market Inc., code of conduct, corporate governance, compliance; White papers 2003-02-07
SEC Adopts Final Rules on Disclosure of Financial Experts and Ethics Codes and Records Retention by Auditors: The article explains that as part of its recent flurry of rulemaking activity, the SEC has adopted final rules on disclosures by public companies concerning audit committee financial experts and codes of ethics applicable to senior financial officers. It also contains the features related to act audit committee financial experts,...; Tags: Business ethics, Financial accounting, ethics, audit committee, audit, SEC, financial; White papers 2003-01-31
Code of Business Conduct and Ethics: In view of recent corporate practices that have resulted in a negative impact on the stock market and a loss of investor confidence in corporate America and public company disclosure, Congress passed, and the President signed into law on July 30, 2002, the Sarbanes-Oxley Act of 2002 (the "Sarbanes-Oxley Act"),1...; Tags: Policies and procedures, Sarbanes-Oxley, Business ethics, Regulatory compliance, Buchanan Ingersoll Professional Corp., code of ethics, ethics, SEC, New York Stock Exchange, Sarbanes-Oxley Act, Nasdaq Stock Market Inc., officer, compliance, code of conduct, director, st; White papers 2003-02-01
Provisions Concerning Audit Committee Financial Experts and Company Codes of Ethics: "On January 23, 2003, the SEC issued final rules requiring public companies to disclose whether they have an audit committee financial expert and whether they have a company code of ethics. Given the public policy concern, the SEC decided to make audit committee financial expert disclosure applicable to foreign private...; Tags: Policies and procedures, Financial accounting, code of ethics, audit committee, audit, ethics, SEC, annual reports, financial; White papers 2003-02-01
SEC Adopts Rules Under the Sarbanes-Oxley Act of 2002 on Codes of Ethics and Audit Committee Financial Experts: The U.S. Securities and Exchange Commission recently adopted final rules that were mandated by Sections 406 and 407 of the Sarbanes-Oxley Act, and set out new requirements with respect to: codes of ethics; and financial experts on an issuer’s audit committee. The final rules implementing Section 406 of the Sarbanes-Oxley...; Tags: Financial accounting, Sarbanes-Oxley, Regulatory compliance, audit committee, audit, designation, Sarbanes-Oxley Act, ethics, SEC, officer, code of ethics, Safe Harbor, financial, board of directors, accounting, board; White papers 2003-01-29
Sarbanes-Oxley And "Whistleblowing" By Corporate Lawyers: The Untold Story: This article discusses the SEC's proposed regulations under Sarbanes-Oxley Section 307. It enumerates that how that issue has rocked the American Bar Association for decades, and how corporate lawyers both inside and outside must already wrestle with the ethics of "whistle blowing." The state ethics rules the ones that lawyers...; Tags: Business ethics, Sarbanes-Oxley, Regulatory compliance, Regulations, American Bar Association, ethics, Sarbanes-Oxley Act, lawyer, wrongdoing, regulation; White papers 2003-01-01
Advice For Lawyers: Navigating The New Realm Of Federal Regulation Of Legal Ethics: The advent of 21st century brought with it highly publicized scandals, bankruptcies, and pension losses. The upheaval in the economic sector resulted in the formulation of the Sarbanes-Oxley Act. The Act was designed to keep a check on the fraudulent working of the organizations. The paper discusses the provisions of...; Tags: Business ethics, Sarbanes-Oxley, Regulatory compliance, Litigation, Thomson Corp., ethics, lawyer, bankruptcy, Sarbanes-Oxley Act; White papers 2003-01-01
Fraudulent Use of Corporate Funds: In this article, a recommendation is made that the company strive to comply, where appropriate, with the requirements of the Sarbanes-Oxley Act of 2002. That legislation contains several logical approaches to enhancing internal controls in a corporate environment. The concerned person is facing several serious issues at BMI. The most...; Tags: AICPA, internal control, ethics, Sarbanes-Oxley Act, environment; White papers 2003-01-01
Ethics And Public Budgeting And Financial Management: Introduction To The Symposium: This symposium on ethics and public budgeting and financial management has two purposes. It directly presents a few cases from budget practitioners and academic researchers, cases seeming to have interesting ethical dimensions. Ranging from the budgets of individual police departments in Louisiana to Social Security and the conversion of centrally...; Tags: Business ethics, Financial accounting, Financial services, Investment, financial management, budgeting, ethics, financial, Social Security; White papers 2003-01-01