A code of ethics issued by a business is a particular kind of policy statement. A properly framed code is, in effect, a form of legislation within the company binding on its employees, with specific ...

Ethical decisions often need to be reached quickly, but the AICPA’s Code of Professional Conduct (ethics code) is not structured for quick and easy navigation. A proposed reformatted ethics code is ...

The AICPA’s Professional Ethics Executive Committee (PEEC) is updating guidance for firms navigating private-equity investments and alternative practice structures. Find out more in this JofA article.

This paper describes a presentation on ethics for accounting and business students. In 2001 and 2002, major corporate failures such as Enron and Worldcom, combined with questionable accounting ...

UCLA's professor of law emeritus Paul Bergman uses famous fictitious lawyers as examples. By Ashley Cullins The UCLA Entertainment Symposium ended on a high note, thanks to professor of law emeritus ...