{"product_id":"corporate-governance-and-ethics-9780471738008","title":"Corporate Governance and Ethics","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe time has come for business schools--supported by AACSB International--to renew and revitalize their commitment to the centrality of ethical responsibility at both the individual and corporate levels in preparing business leaders for the twenty-first century.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\"This comprehensive overview covers the theoretical and practical aspects of corporate governance and ethics.\" Ethical Corporation Magazine June 2008\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003ePart One Private Enterprise and Public Trust 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1. The Free Market System and Business 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 3\u003c\/p\u003e \u003cp\u003eThe Free Enterprise System and Capital Markets 4\u003c\/p\u003e \u003cp\u003ePublic Trust and Investor Confidence 6\u003c\/p\u003e \u003cp\u003eThe Role and Responsibility of Business in Society 7\u003c\/p\u003e \u003cp\u003eThe Role of Financial Information in the Capital Markets 11\u003c\/p\u003e \u003cp\u003eIntroduction to Corporate Governance 16\u003c\/p\u003e \u003cp\u003eIntroduction to Business Ethics 20\u003c\/p\u003e \u003cp\u003eClassroom Implications of this Book 22\u003c\/p\u003e \u003cp\u003eSummary 23\u003c\/p\u003e \u003cp\u003eKey Terms 24\u003c\/p\u003e \u003cp\u003eReview Questions 24\u003c\/p\u003e \u003cp\u003eDiscussion Questions 25\u003c\/p\u003e \u003cp\u003eNotes 26\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2. Corporate Governance 28\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 28\u003c\/p\u003e \u003cp\u003eDefinition of Corporate Governance 29\u003c\/p\u003e \u003cp\u003eAspects of Corporate Governance 30\u003c\/p\u003e \u003cp\u003eCorporate Governance Structure 34\u003c\/p\u003e \u003cp\u003eSources of Corporate Governance 44\u003c\/p\u003e \u003cp\u003eCorporate Governance Reforms 45\u003c\/p\u003e \u003cp\u003eSarbanes-Oxley Act of 2002 46\u003c\/p\u003e \u003cp\u003eCorporate Governance Rating 49\u003c\/p\u003e \u003cp\u003eCorporate Governance Reporting 50\u003c\/p\u003e \u003cp\u003eGlobal Convergence in Corporate Governance 54\u003c\/p\u003e \u003cp\u003eSummary 56\u003c\/p\u003e \u003cp\u003eKey Terms 57\u003c\/p\u003e \u003cp\u003eReview Questions 58\u003c\/p\u003e \u003cp\u003eDiscussion Questions 58\u003c\/p\u003e \u003cp\u003eNotes 59\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3. Introduction to Business Ethics 60\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 60\u003c\/p\u003e \u003cp\u003eEthical Theories 61\u003c\/p\u003e \u003cp\u003eEthics in the Workplace 62\u003c\/p\u003e \u003cp\u003eBusiness Ethics 64\u003c\/p\u003e \u003cp\u003eTriangle of Business Ethics 66\u003c\/p\u003e \u003cp\u003eEthics Teaching in Business Schools 71\u003c\/p\u003e \u003cp\u003eProfessional Ethics 74\u003c\/p\u003e \u003cp\u003eReporting Business Ethics and Conduct 75\u003c\/p\u003e \u003cp\u003eFinancial Reporting Integrity 78\u003c\/p\u003e \u003cp\u003eSummary 82\u003c\/p\u003e \u003cp\u003eKey Terms 83\u003c\/p\u003e \u003cp\u003eReview Questions 83\u003c\/p\u003e \u003cp\u003eDiscussion Questions 83\u003c\/p\u003e \u003cp\u003eNotes 84\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Two Roles and Responsibilities of Corporate Governance Participants 87\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4. Board of Directors’ Roles and Responsibilities 89\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 89\u003c\/p\u003e \u003cp\u003eRole of the Board of Directors 90\u003c\/p\u003e \u003cp\u003eFiduciary Duties of the Board of Directors 93\u003c\/p\u003e \u003cp\u003eBoard Committees 96\u003c\/p\u003e \u003cp\u003eBoard Models 98\u003c\/p\u003e \u003cp\u003eBoard Characteristics 100\u003c\/p\u003e \u003cp\u003eBoard Selection 107\u003c\/p\u003e \u003cp\u003eDirector Education and Evaluation 108\u003c\/p\u003e \u003cp\u003eBoard Accountability 108\u003c\/p\u003e \u003cp\u003eEffective Corporate Boards 110\u003c\/p\u003e \u003cp\u003eDirector Liability 111\u003c\/p\u003e \u003cp\u003eSummary 113\u003c\/p\u003e \u003cp\u003eKey Terms 115\u003c\/p\u003e \u003cp\u003eReview Questions 115\u003c\/p\u003e \u003cp\u003eDiscussion Questions 115\u003c\/p\u003e \u003cp\u003eNotes 116\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5. Board Committee Roles and Responsibilities 117\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 117\u003c\/p\u003e \u003cp\u003eRelevance of Board Committees 118\u003c\/p\u003e \u003cp\u003eAudit Committee 118\u003c\/p\u003e \u003cp\u003eCompensation Committee 133\u003c\/p\u003e \u003cp\u003eCorporate Governance Committee 139\u003c\/p\u003e \u003cp\u003eNominating Committee 142\u003c\/p\u003e \u003cp\u003eOther Board Standing Committees 147\u003c\/p\u003e \u003cp\u003eSummary 147\u003c\/p\u003e \u003cp\u003eKey Terms 149\u003c\/p\u003e \u003cp\u003eReview Questions 149\u003c\/p\u003e \u003cp\u003eDiscussion Questions 149\u003c\/p\u003e \u003cp\u003eNotes 150\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6. Roles and Responsibilities of Management 152\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 152\u003c\/p\u003e \u003cp\u003eManagement Responsibilities 153\u003c\/p\u003e \u003cp\u003eCorporate Officers 155\u003c\/p\u003e \u003cp\u003eExecutive Compensation 159\u003c\/p\u003e \u003cp\u003eFinancial Reporting Requirements 161\u003c\/p\u003e \u003cp\u003eFinancial Reporting Challenges 164\u003c\/p\u003e \u003cp\u003eInternal Control Reporting and Executive Certifications 176\u003c\/p\u003e \u003cp\u003eEnterprise Risk Management 182\u003c\/p\u003e \u003cp\u003eTax Accounting 185\u003c\/p\u003e \u003cp\u003eSummary 186\u003c\/p\u003e \u003cp\u003eKey Terms 187\u003c\/p\u003e \u003cp\u003eReview Questions 188\u003c\/p\u003e \u003cp\u003eDiscussion Questions 188\u003c\/p\u003e \u003cp\u003eNotes 189\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7. Regulatory Bodies,Standard Setters, and Best Practices 191\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 191\u003c\/p\u003e \u003cp\u003eRegulations 192\u003c\/p\u003e \u003cp\u003eThe Sarbanes-Oxley Act of 2002 193\u003c\/p\u003e \u003cp\u003eSecurities and Exchange Commission 204\u003c\/p\u003e \u003cp\u003ePublic Company Accounting Oversight Board 208\u003c\/p\u003e \u003cp\u003eFederal Sentencing Guidelines for Organizations 211\u003c\/p\u003e \u003cp\u003eAmerican Institute of Certified Public Accountants 211\u003c\/p\u003e \u003cp\u003eFinancial Accounting Standards Board 213\u003c\/p\u003e \u003cp\u003eGovernment Accounting Standards Board 214\u003c\/p\u003e \u003cp\u003eInternational Federation of Accountants 214\u003c\/p\u003e \u003cp\u003eCommittee of European Securities Regulators 215\u003c\/p\u003e \u003cp\u003eState Influence on Corporate Governance 215\u003c\/p\u003e \u003cp\u003eCorporate Governance and Courts 216\u003c\/p\u003e \u003cp\u003eCorporate Governance and Self-Regulatory Organizations 216\u003c\/p\u003e \u003cp\u003eBest Practices 219\u003c\/p\u003e \u003cp\u003eSummary 222\u003c\/p\u003e \u003cp\u003eKey Terms 223\u003c\/p\u003e \u003cp\u003eReview Questions 224\u003c\/p\u003e \u003cp\u003eDiscussion Questions 224\u003c\/p\u003e \u003cp\u003eNotes 224\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8. Internal Auditors’ Roles and Responsibilities 227\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 227\u003c\/p\u003e \u003cp\u003eInternal Auditing Function and Corporate Governance 228\u003c\/p\u003e \u003cp\u003eTrend and Relevance of Internal Auditors 231\u003c\/p\u003e \u003cp\u003eAuthorities and Responsibilities of Internal Auditors 232\u003c\/p\u003e \u003cp\u003eInternal Audit Outsourcing 236\u003c\/p\u003e \u003cp\u003eAudit Committee Relationship with Internal Auditor 236\u003c\/p\u003e \u003cp\u003eInternal Auditors’ Role in Internal Control 238\u003c\/p\u003e \u003cp\u003eInstitute of Internal Auditors 240\u003c\/p\u003e \u003cp\u003eDeterminants of Effective Internal Audit 243\u003c\/p\u003e \u003cp\u003eSummary 247\u003c\/p\u003e \u003cp\u003eKey Terms 248\u003c\/p\u003e \u003cp\u003eReview Questions 248\u003c\/p\u003e \u003cp\u003eDiscussion Questions 249\u003c\/p\u003e \u003cp\u003eNotes 250\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9. External Auditors’ Roles and Responsibilities 252\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 252\u003c\/p\u003e \u003cp\u003eExternal Auditing and Corporate Governance 253\u003c\/p\u003e \u003cp\u003eExternal Auditor Responsibilities 255\u003c\/p\u003e \u003cp\u003eAuditor Competency 256\u003c\/p\u003e \u003cp\u003eAudit Failures and Audit Quality 257\u003c\/p\u003e \u003cp\u003ePublic Company Accounting Oversight Board 258\u003c\/p\u003e \u003cp\u003eAudit Committee Oversight of External Auditors 267\u003c\/p\u003e \u003cp\u003eAuditor Independence 273\u003c\/p\u003e \u003cp\u003eConsolidation and Competition in Public Accounting Firms 276\u003c\/p\u003e \u003cp\u003eIntegrated Audit Approach 277\u003c\/p\u003e \u003cp\u003eAudit Strategy 277\u003c\/p\u003e \u003cp\u003eAudit of Defined Benefit Pensions 279\u003c\/p\u003e \u003cp\u003eAuditor Liability Limitation Agreements 279\u003c\/p\u003e \u003cp\u003eSummary 283\u003c\/p\u003e \u003cp\u003eKey Terms 284\u003c\/p\u003e \u003cp\u003eReview Questions 284\u003c\/p\u003e \u003cp\u003eDiscussion Questions 285\u003c\/p\u003e \u003cp\u003eNotes 286\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10. Stakeholders’ Roles and Responsibilities 288\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 288\u003c\/p\u003e \u003cp\u003eShareholders 289\u003c\/p\u003e \u003cp\u003eInstitutional Investors 295\u003c\/p\u003e \u003cp\u003eMutual Funds 298\u003c\/p\u003e \u003cp\u003eHedge Funds 300\u003c\/p\u003e \u003cp\u003eInvestor Activists 300\u003c\/p\u003e \u003cp\u003eEmployee Monitoring 300\u003c\/p\u003e \u003cp\u003eSummary 303\u003c\/p\u003e \u003cp\u003eKey Terms 304\u003c\/p\u003e \u003cp\u003eReview Questions 304\u003c\/p\u003e \u003cp\u003eDiscussion Questions 304\u003c\/p\u003e \u003cp\u003eNotes 305\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11. Roles and Responsibilities of Other Corporate Governance Participants 307\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 307\u003c\/p\u003e \u003cp\u003eLegal Counsel 308\u003c\/p\u003e \u003cp\u003eFinancial Advisors 312\u003c\/p\u003e \u003cp\u003eInvestment Banks 316\u003c\/p\u003e \u003cp\u003eSummary 318\u003c\/p\u003e \u003cp\u003eKey Terms 318\u003c\/p\u003e \u003cp\u003eReview Questions 319\u003c\/p\u003e \u003cp\u003eDiscussion Questions 319\u003c\/p\u003e \u003cp\u003eNotes 319\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Three Contemporary Issues in Business Ethics and Corporate Governance 321\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12. Technology and Corporate Governance 323\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 323\u003c\/p\u003e \u003cp\u003eInformation Technology 324\u003c\/p\u003e \u003cp\u003eCybercompany Model 325\u003c\/p\u003e \u003cp\u003eExtensible Business Reporting Language 327\u003c\/p\u003e \u003cp\u003eContinuous Auditing 333\u003c\/p\u003e \u003cp\u003eSummary 336\u003c\/p\u003e \u003cp\u003eKey Terms 337\u003c\/p\u003e \u003cp\u003eReview Questions 337\u003c\/p\u003e \u003cp\u003eDiscussion Questions 338\u003c\/p\u003e \u003cp\u003eNotes 338\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13. Corporate Governance in Private and Not-for-Profit Organizations 340\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 340\u003c\/p\u003e \u003cp\u003eTypes of NPOs 341\u003c\/p\u003e \u003cp\u003ePurpose and Role of NPOs 342\u003c\/p\u003e \u003cp\u003ePublic Trust in NPOs 343\u003c\/p\u003e \u003cp\u003eGovernance of NPOs 345\u003c\/p\u003e \u003cp\u003eGovernance Structure of NPOs 350\u003c\/p\u003e \u003cp\u003eOversight Function of NPOs 351\u003c\/p\u003e \u003cp\u003eInternal Control in NPOs 356\u003c\/p\u003e \u003cp\u003eSummary 357\u003c\/p\u003e \u003cp\u003eKey Terms 358\u003c\/p\u003e \u003cp\u003eReview Questions 358\u003c\/p\u003e \u003cp\u003eDiscussion Questions 358\u003c\/p\u003e \u003cp\u003eNotes 359\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14. Corporate Governance in Transition 361\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 361\u003c\/p\u003e \u003cp\u003eHistorical Perspective of Corporate Governance 362\u003c\/p\u003e \u003cp\u003eCorporate Governance: A Global Perspective 362\u003c\/p\u003e \u003cp\u003eConvergence in Corporate Governance 381\u003c\/p\u003e \u003cp\u003eCorporate Governance in Multinational Corporations 390\u003c\/p\u003e \u003cp\u003eSummary 391\u003c\/p\u003e \u003cp\u003eKey Terms 392\u003c\/p\u003e \u003cp\u003eReview Questions 392\u003c\/p\u003e \u003cp\u003eDiscussion Questions 392\u003c\/p\u003e \u003cp\u003eNotes 392\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15. Emerging Issues in Corporate Governance 395\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 395\u003c\/p\u003e \u003cp\u003eInvestor Confidence and Global Financial Markets 396\u003c\/p\u003e \u003cp\u003eAccountability: The New Business Imperative 403\u003c\/p\u003e \u003cp\u003eSocial, Environmental, and Ethics Performance 403\u003c\/p\u003e \u003cp\u003eShareholder Challenging Issues 406\u003c\/p\u003e \u003cp\u003eChallenges Facing Directors 409\u003c\/p\u003e \u003cp\u003eSOX Compliance Challenges 413\u003c\/p\u003e \u003cp\u003eFinancial Reporting Challenges 414\u003c\/p\u003e \u003cp\u003eEmerging Auditing Issues 425\u003c\/p\u003e \u003cp\u003eSummary 429\u003c\/p\u003e \u003cp\u003eKey Terms 430\u003c\/p\u003e \u003cp\u003eReview Questions 430\u003c\/p\u003e \u003cp\u003eDiscussion Questions 431\u003c\/p\u003e \u003cp\u003eNotes 431\u003c\/p\u003e \u003cp\u003eIndex 435\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49402664976727,"sku":"9780471738008","price":119.65,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780471738008.jpg?v=1730481165","url":"https:\/\/bookcurl.com\/products\/corporate-governance-and-ethics-9780471738008","provider":"Book Curl","version":"1.0","type":"link"}