Business & professional ethics for directors, executives, & accountants:
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Mason, Ohio
Thomson
2004
|
Ausgabe: | 3. ed. |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | XXV, 417 S. |
ISBN: | 0324200668 |
Internformat
MARC
LEADER | 00000nam a2200000 c 4500 | ||
---|---|---|---|
001 | BV017859682 | ||
003 | DE-604 | ||
005 | 20070529 | ||
007 | t | ||
008 | 040216s2004 |||| 00||| eng d | ||
020 | |a 0324200668 |9 0-324-20066-8 | ||
035 | |a (OCoLC)53839694 | ||
035 | |a (DE-599)BVBBV017859682 | ||
040 | |a DE-604 |b ger |e rakwb | ||
041 | 0 | |a eng | |
049 | |a DE-703 | ||
050 | 0 | |a HF5657 | |
082 | 0 | |a 174/.9657 |2 22 | |
084 | |a CC 7200 |0 (DE-625)17672: |2 rvk | ||
084 | |a QC 010 |0 (DE-625)141236: |2 rvk | ||
100 | 1 | |a Brooks, Leonard J. |e Verfasser |4 aut | |
245 | 1 | 0 | |a Business & professional ethics for directors, executives, & accountants |c Leonard J. Brooks |
246 | 1 | 3 | |a Business and professional ethics for directors, executives, & accountants |
250 | |a 3. ed. | ||
264 | 1 | |a Mason, Ohio |b Thomson |c 2004 | |
300 | |a XXV, 417 S. | ||
336 | |b txt |2 rdacontent | ||
337 | |b n |2 rdamedia | ||
338 | |b nc |2 rdacarrier | ||
650 | 4 | |a Ethik | |
650 | 4 | |a Accountants |x Professional ethics | |
650 | 4 | |a Accounting |x Moral and ethical aspects | |
650 | 4 | |a Business ethics | |
650 | 4 | |a Executives |x Professional ethics | |
650 | 0 | 7 | |a Wirtschaftsethik |0 (DE-588)4066439-9 |2 gnd |9 rswk-swf |
655 | 7 | |0 (DE-588)4123623-3 |a Lehrbuch |2 gnd-content | |
689 | 0 | 0 | |a Wirtschaftsethik |0 (DE-588)4066439-9 |D s |
689 | 0 | |5 DE-604 | |
856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010715485&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-010715485 |
Datensatz im Suchindex
_version_ | 1811003737189122048 |
---|---|
adam_text |
Overview ofthe Book
Preface
PART I The Ethics Environment I
CHAPTER I Ethics Expectations 2
Purpose of the Chapter 2
The Ethics Environment for Business: The Battle for Credibility, Reputation,
and Competitive Advantage 2
Environmental Concerns 4
Moral Sensitivity 5
Bad Judgmenls and Activist Stakeholders 5
Economic and Competitive Pressures 7
Financial Scandals: the Expectations Gap and the Credibility Gap 7
Governance Failures and Risk Assessment 8
Increased Accounlability Desired 9
Synergy Among Factors and Institutional Reinforcemenl 9
Outcomes 10
New Expectations for Business 10
Nexu Mandate for Business 10
New Governance and Accountatnlity Frameworks 12
Reinforced Fiduäary Rolefor Professional Accounlants 12
Responses and Developments 13
Emerging Governance and Stakeholder Accounlability Models 13
Management Based on Values, Reputation, and Päsks 16
Accountability 19
Developments in Business Ethics 20
Concepts and Terms 20
Approaches to Ethical Decision Making Through Stakeholder Impact Analysis 21
The Ethics Environment for Professional Accountants 22
Role and Conduct 22
Governance 23
Services Ojfered 24
Questions for Discussion 24
Cases 25
References 25
Martha Stewarts Lost Reputation 26
Bhopal—Union Carbide 30
The Betaseron® Decision (A) 32
Texaco: The Ecuador Issue 34
Where Were the Accountants? 37
To Resign or Serve? 38
CONTENTS xii
Readings
LYNN SHARP PAINE: Managing for Organizational Integrity 39
ANDREW SINGER Whistle Blower: Patriot or Bounty Hunter? 48
L.J. BROOKS: Law Case Summary: Caremark National Inc. 54
CHAPTER 2 Governance, Accounting, and Auditing, Post Enron 55
Purpose of the Chapter 55
Governance and Accountability Reform 55
Overview and Timeline of Events and Developments 55
The Enron Debacle: A Discussion Covering the Powers Report Summary,
Senate Subcommittee Summary, and Key Subcommittee Submissions 56
Background 56
What Happened? Who Was to Blame? 58
The Powers Report 58
The Senate Subcommittee Report 60
Failure of the Directors to Oversee or Covern Enron Adequately 61
What are Directors Expected to Do? 61
How Was Enron's Board Organized, and How Did It Function? 63
Enron 's Questionable Transactions 66
Chewco Transactions 66
LJM Partnerships and the Raptors: LJM1 68
LJM Partnerships and the Raptors: LJM2 71
ILJM2 and die Raptors 72
Enron Culture, Conflicts oflnterest, and Whistle Blowers 78
Arthur A ndersen 's Hole 81
Enron 's Governance and Control System Was Short drcuited 82
Banks Who Were WillingAccomplices in Enron "Prepays" 83
Enron 's Tax Avoidance 84
The Aftermath 85
Downloadable Enron Case Source Document Files 86
Arthur Andersen's Troubles: A Review and Analysis 86
Changing Personalities and Culture 87
Arthur Andersen 's Internat ControlFlaw 90
Arthur Andersen 's Apparent Enron Mistakes 90
Why Did Arthur Andersen Make These Apparent Mistakes ? 91
Shredding Enron Audit Documents: Obstruction of Justice 92
Lingering Questions 94
Emerging Research 95
Governance and Accounting Changes up to WorldCom 95
WorldCom: The Catalyst 97
WorldCom Lights theFire 97
WorldCom 's Accounting Manipulations 97
WorldCom 's Other Revelations 100
Why Did They Do It? 100
An Expert 's Insights 101
The Continuing Saga 101
The Catalyzed Outcome—The Sarbanes Oxley Act of 2002 102
Sarbanes Oxley Act (SOX): Future Governance for Corporations and the
Accounting Profession 102
New SOX Corporate Governance Framework 103
New SOX Framework for the U.S. Accounting Profession 105
«fr CONTENTS
New SOX Frameworks forOther Matten 106
Implementation by the SEC 106
Impact on Governance, Accountability and Reporting, and
Management Practice 107
Impact on the Accounting Profession and Auditing Practice 107
Impact on Business Ethics Trends 108
Questions for Discussion 109
Cases 109
Principal References 110
The Enron Debacle 110
Arthur Andersen 's Troubles 111
WorldCom: The Catalyst 111
Sunbeam Corporation and Chainsaw AI 112
Waste Management, Inc. 119
PART II Ethical Governance and Accountability 127
CHAPTER 3 Corporate Ethical Governance and Accountability 128
Purpose of the Chapter 128
The Emerging Governance and Accountability Framework 129
New Expectations—New Framework 129
Accountabitity to Shareholders or Stakeholders? 130
Governance for Broad Stakeholder Accountability 131
Governance Process Based on Stakeholder Interests 131
Identifying Organizational Values—The Foundation of Behavior 133
Guidance Mechanisms—Code of Conduct and Ethical Culture 135
Threats to Good Governance and Accountability 136
Misunderstanding Objectives and Fiduciary Duty 136
Failure to Identify and Manage Ethics Risks 137
Conflid of Interests 139
Management to Avoid and Minimize Consequences 141
Agency Theory, Ethics, and Sears 143
Chinese Walls/Firewalls 143
Forensic Experts and Evidence: The 20/60/20 Rule 144
The GONE Theory: Identifying Potentially Harmfu! Situations and Likely
Perpetrators 144
Duty Depends Upon a Person's Role 145
Corporate Governance and Accountability 145
Developing, Implementing, and Managing an Ethics Culture 145
Corporate Codes of Conduct 150
Purpose, Focus, and Orientation 150
Code Content and Scope 154
Effective Implementation 157
Public Accountability Benchmarks 160
Conclusion 160
Questions for Discussion 162
Cases 162
References 163
Ford/Firestone Tire Recall 164
Conflicts of Interest on Wall Street 174
CONTENTS *
RT Capital 177
Bankers Trust: Learning from Derivatives 181
Barings Bank: Rogue Trader 184
Philip Services Corp.Into the Dumper 187
Dow Corning Silicone Breast Implants 192
Playing God 194
Readings
P. E. MURPHY: Creating Ethical Corporate Cultures 195
CHAPTER 4 Professional Accounting in the Public Interest, Post Enron 203
Purpose of the Chapter 203
Stakeholder Expectations Accountability and Governance Framework 204
Rededication of the Role of a Professional Accountant 204
Public Expectations of All Professionals 205
Public Expectations of a Professional Accountant 207
Dominance of Ethical Values Rather than Accounting or Audit Techniques 207
Priority qfDuty, Loyalty, and Trust in a Fiduciary 209
Confidentiality: Strict or Assisted 212
Implications for Services Offered 212
Assurance and Other Services 212
New SEC Independence Rules 213
Critical Value Added by a Professional Accountant 215
Standards Expected for Behavior 215
Judgment and Values 216
Importance To Value Added 216
Development of Judgment and Values 216
Sources of Ethical Guidance 218
Professional Codes of Conduct 219
Purpose and Framework 219
Fundamental Prindples and Standards 219
Rules: General and Specific 222
Disäpline 222
Interpretations of Rules 224
Motivation for Changes in Professional Codes 224
Current Codes of Professional Conduct 226
International Comparison of Professional Codes 230
Shortfalls with and in Professional Codes 231
Issues Not Usually Resolved in Corporate Codes of Conduct 232
Conflicts of Interest and Global Independence Standards 233
A Global Perspective from the IFAC Code 234
Types of Conflicts of Interest 238
Spheres ofActivity Affected 238
Conflicts of Interest Affecting Services Offered 239
Conflicts of Interest Involving Improper Use oflnfluence 243
Conflicts of Interest Involving Use or Misuse of Information (Confidentiality) 244
Laws and Jurisprudence 246
When Codes and Laws Don't Help 248
Broadening Role for Professional Accountants 248
Conclusion 249
Questions for Discussion 250
:vi CONTENTS
Cases 251
References 253
Allan Eagleson: The Eagle Has Landed 254
The Lang Michener Affair 256
Dilemma of an Accountant 259
Societal Concerns 262
Management Choice 263
Maple Leaf Gardens Shenanigans 263
To Qualify or Not? 265
Economic Realities or GAAP 268
Multidisciplinary Practice—Ethical Challenges 268
Team Player Problems 269
Locker Room Talk 270
Minimal Disclosure 270
Opinion Shopping 271
Lowballing a Fee Quotation 272
Tax Return Complications 273
Risk Management of Taxes Payable—Is it Ethical? 274
Readings
THE AICPA AT100: Public Trust and Professional Pride 274
APPENDIX A: International Comparison of Main Aspects of Professional
Codes ofConduct 281
G. D. ANDERSON: The Anderson Committee: Restructuring
Professional Standards 294
THE LIABILITY CRISIS IN THE UNITED STATES: Impact on the
Accounting Profession, a Statement of Position 295
TOM LYNCH: Ethics in Taxation Practice 299
APPENDIX B: Trends in the Legal Liability of Accountants and Auditors
and Legal Defenses Available 302
PART III Significant Issues Facing Business and the Accounting
Profession 309
CHAPTER 5 Approaches to Ethical Decision Making 310
Purpose of the Chapter 310
Introduction 310
Stakeholder Impact Analysis 310
Overview 310
Fundamental Interesh of Stakeholders 312
Measurement of Quantifiable Impacts: 313
Profit 313
Items not included in Profit: 313
Measurable Directly
Not Measurable Directly
Bringing theFuture to the Present 314
Dealing with Uncertain Outcomes 314
Identifying Stakeholders and Ranking Their Interests 315
Summary 317
CONTENTS xvü
I
Assessment of Non quantifiable Impacts: 317
Fairness among Stakeholders 317
Rights of Stakeholders 317
Comprehensive Decision Making Approaches 318
5 question Approach 318
Moral Standards Approach 319
Pastin 's Approach 320
Extending and Blending the Approaches 322
Commons Problems 322
Developing a More Ethical Action 322
Common Ethical Decision Making Pitfalls 323
Summary of Steps for an Ethical Decision 324
Conclusion 324
Illustrative Applications of Stakeholder Impact Analysis 325
Bribery or Opportunity in China Case 327
Proposed Audit Adjustment Case 330
When Does an "AggressiveAccounting" Choice BecomeFraudulent? 335
Questions for Discussion 325
Cases 326
References 326
Smokers are Good for the Economy—Really 336
Ford Pinto 337
Kardell Paper Co. 339
Readings
L.J.BROOKS: Cost Benefit Analysis 342
GRAHAM TUCKER Ethical Analysis for Environmental Problem Solving 348
CHAPTER 6 ManagingEthics Risks and Opportunities 352
Purpose of the Chapter 352
Ethics Risk and Opportunity Management 352
Limited Perspectives 352
Overreliance on External Auditors — New Fraud Standards 355
Ethics Risks 356
Ethics Risk and Opportunity Identification and Assessment 356
Reporting and Action 358
Ethics Strategies and Tactics for Effective Stakeholder Relations 358
Workplace Ethics — A Significant Ethical Problem Area 359
Employee Rights 360
Privacy and Dignity 360
Fair Treatment 362
Healthy and Safe Work Environment 362
Ability toExercise One's Conscience 363
Trust and Its Importance 363
Conclusion 364
International Operations — A Significant Ethical Problem Area 364
Impacts on Local Economies and Their Cultures 364
Conflicts Between Domestic andForeign Cultures 364
Bribery, Facilitating Payments 366
Apparent Cultural Conflicts unth Banning Gifts, Bribes, or Facilitating Payments 366
Moral Imagination 367
Kviii CONTENTS
Guidelines for Ethical Practice 367
Conclusion 367
Social Accountability and Audit 367
Organizational Objectives for CSR 368
Measurement of Corporate Ethical Performance 368
ReportingofCSR 369
Audit or Verification of CSR Reports 3 70
Conclusion 371
Crisis Management — A Significant Ethical Problem Area 371
Conclusion 374
Questions for Discussion 375
Cases 375
References 376
Cases on Workplace Ethics 377
Texaco's Jelly Beans 377
Downsize or Bonus Allocation Decisions 381
Cases on International Operations 382
Jail and a German Sub contractor 382
AIDS Medication in South Africa 383
Cases on Crisis Management 383
The Exxon Valdez 383
The Brent Spar Decommissioning Disaster 387
Crises at Wind River Energy Inc. 389
Readings
ROTH, N.L. ETAL: Can't We All Just Get Along: Cultural Variables in
Codes of Ethics 391
DONALDSON, T: Values in Tension: Ethics Away from Home 396
MITROFF, I.I. ETAL: Effective Crisis Management 404
Appendices:
A. Corporate Ethical Performance Indicators Used in the Corporate Ethics Monitor 413
B. Ethics Audit Program Annual Audit Questions 416
CONTENTS ™ |
any_adam_object | 1 |
author | Brooks, Leonard J. |
author_facet | Brooks, Leonard J. |
author_role | aut |
author_sort | Brooks, Leonard J. |
author_variant | l j b lj ljb |
building | Verbundindex |
bvnumber | BV017859682 |
callnumber-first | H - Social Science |
callnumber-label | HF5657 |
callnumber-raw | HF5657 |
callnumber-search | HF5657 |
callnumber-sort | HF 45657 |
callnumber-subject | HF - Commerce |
classification_rvk | CC 7200 QC 010 |
ctrlnum | (OCoLC)53839694 (DE-599)BVBBV017859682 |
dewey-full | 174/.9657 |
dewey-hundreds | 100 - Philosophy & psychology |
dewey-ones | 174 - Occupational ethics |
dewey-raw | 174/.9657 |
dewey-search | 174/.9657 |
dewey-sort | 3174 49657 |
dewey-tens | 170 - Ethics (Moral philosophy) |
discipline | Philosophie Wirtschaftswissenschaften |
edition | 3. ed. |
format | Book |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 c 4500</leader><controlfield tag="001">BV017859682</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20070529</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">040216s2004 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0324200668</subfield><subfield code="9">0-324-20066-8</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)53839694</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV017859682</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-703</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5657</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">174/.9657</subfield><subfield code="2">22</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">CC 7200</subfield><subfield code="0">(DE-625)17672:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QC 010</subfield><subfield code="0">(DE-625)141236:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Brooks, Leonard J.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Business & professional ethics for directors, executives, & accountants</subfield><subfield code="c">Leonard J. Brooks</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Business and professional ethics for directors, executives, & accountants</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">3. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Mason, Ohio</subfield><subfield code="b">Thomson</subfield><subfield code="c">2004</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXV, 417 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Ethik</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accountants</subfield><subfield code="x">Professional ethics</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="x">Moral and ethical aspects</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Business ethics</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Executives</subfield><subfield code="x">Professional ethics</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Wirtschaftsethik</subfield><subfield code="0">(DE-588)4066439-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4123623-3</subfield><subfield code="a">Lehrbuch</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Wirtschaftsethik</subfield><subfield code="0">(DE-588)4066439-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010715485&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-010715485</subfield></datafield></record></collection> |
genre | (DE-588)4123623-3 Lehrbuch gnd-content |
genre_facet | Lehrbuch |
id | DE-604.BV017859682 |
illustrated | Not Illustrated |
indexdate | 2024-09-23T16:09:10Z |
institution | BVB |
isbn | 0324200668 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010715485 |
oclc_num | 53839694 |
open_access_boolean | |
owner | DE-703 |
owner_facet | DE-703 |
physical | XXV, 417 S. |
publishDate | 2004 |
publishDateSearch | 2004 |
publishDateSort | 2004 |
publisher | Thomson |
record_format | marc |
spelling | Brooks, Leonard J. Verfasser aut Business & professional ethics for directors, executives, & accountants Leonard J. Brooks Business and professional ethics for directors, executives, & accountants 3. ed. Mason, Ohio Thomson 2004 XXV, 417 S. txt rdacontent n rdamedia nc rdacarrier Ethik Accountants Professional ethics Accounting Moral and ethical aspects Business ethics Executives Professional ethics Wirtschaftsethik (DE-588)4066439-9 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Wirtschaftsethik (DE-588)4066439-9 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010715485&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Brooks, Leonard J. Business & professional ethics for directors, executives, & accountants Ethik Accountants Professional ethics Accounting Moral and ethical aspects Business ethics Executives Professional ethics Wirtschaftsethik (DE-588)4066439-9 gnd |
subject_GND | (DE-588)4066439-9 (DE-588)4123623-3 |
title | Business & professional ethics for directors, executives, & accountants |
title_alt | Business and professional ethics for directors, executives, & accountants |
title_auth | Business & professional ethics for directors, executives, & accountants |
title_exact_search | Business & professional ethics for directors, executives, & accountants |
title_full | Business & professional ethics for directors, executives, & accountants Leonard J. Brooks |
title_fullStr | Business & professional ethics for directors, executives, & accountants Leonard J. Brooks |
title_full_unstemmed | Business & professional ethics for directors, executives, & accountants Leonard J. Brooks |
title_short | Business & professional ethics for directors, executives, & accountants |
title_sort | business professional ethics for directors executives accountants |
topic | Ethik Accountants Professional ethics Accounting Moral and ethical aspects Business ethics Executives Professional ethics Wirtschaftsethik (DE-588)4066439-9 gnd |
topic_facet | Ethik Accountants Professional ethics Accounting Moral and ethical aspects Business ethics Executives Professional ethics Wirtschaftsethik Lehrbuch |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010715485&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT brooksleonardj businessprofessionalethicsfordirectorsexecutivesaccountants AT brooksleonardj businessandprofessionalethicsfordirectorsexecutivesaccountants |