Standard setting organizations in more than 100 countries have adopted the International Federation of Accountants’ (IFAC) Code of Ethics for Professional Accountants, while others are in the process ...

Consequence ethics is a philosophical approach to morality by which the results of an action determine the potential good of the action. Consequence ethics suggests weighing the consequences of ...

Many AICPA members have expressed confusion about provisions covered under Interpretation 101-3, Performance of Nonattest Services, of the AICPA Code of Professional Conduct. For example, what ...

"Since 1984, ASPA has promoted a commitment to high standards of ethical practice by public servants. The Code of Ethics was revised in 2013. ... The Code of Ethics presents the key principles that ...

What is right and what is wrong behavior in the business world takes on different meanings in different cultures, making it challenging to truly define business ethics in international markets.

How attorneys can identify and avoid potential situations of self-dealing. Attorneys’ professional obligation to report self-dealing when it occurs. The factors considered in imposing disciplinary ...

I love teaching ethics. Eager and dedicated graduate students develop critical skills. It is a pleasure to read their papers and final exams, in which they analyze cases using a variety of principles, ...

To date, corporate ethics has been reduced to compliance with pre-existing, created-by-others rule sets. The ethical IT organization of the future will require a new path — and business viability will ...