公司治理和企业伦理教育.docVIP

PAGE PAGE 7公司治理与企业伦理教育Zabi Rezaee Ph.D., CPA, CMA, CIA, CFE, CGFM Thompson-Hill Chair of Excellence Professor of AccountancyFogelman The University扎比·瑞扎伊，博士，注册会计师（CPA）、注册舞弊审核师（CFE）、注册管理会计师（CMA）、注册内部审计师（CIA）和注册政府财务经理（CGFM）汤普森-希尔会计学杰出讲座教授福格曼商业及经济学院孟菲斯大学The Cost of “Bad Press” The Arthur Andersen partner was on his cell phone when he said,“Ship the Enron documents to the feds,”But his secretary heard,“Rip the Enron documents to shreds.”It turns out that it was all just a case of bad cellular.“丑闻”的代价亚瑟·安达信的合伙人在电话中这样说道：“把安然的文件送去联邦调查局”但他的秘书听成了“把安然的文件撕成粉碎”原来这一切都只因为一个坏细胞。Pepper . . . and Salt 胡椒粉……和盐October 2, 2007我们状况良好，没有人看得懂我们的财务报表。Financial Statement Fraud: Prevention and DetectionReview in Journal of Accountancy, December 2002, pp. 89?90:“Financial Statement Fraud is a good reference for understanding some of the current corporate financial statement problems in making sure that financial statements are correct.”财务报表舞弊：预防与发现《会计期刊》上的评论，2002年12月，P89-90：“《财务报表舞弊》一书对于我们理解当前公司财务报表准确性方面的一些问题提供了很好的参考。”Review in Internal Auditing May/June 2002, p. 46?47:“This professional reference is highly recommended reading for all internal auditors and should be included in all internal auditing libraries and used in internal auditing training programs.This book should hit the bestseller lists rather quickly.”《国际审计》上的评论，2002年5/6月，P46-47：“强烈推荐所有内部审计人员阅读这本专业的参考书，所有的内部审计图书馆都应该收藏这本书，内部审计相关培训课程也应使用这本书作为教材。这本书很快便会登上畅销书排行榜。Cooking the Books = FSF = CRIMEFinancial Statement Fraud Formula Cooks +Recipes +Incentives +Monitoring (lack of) +End Results =CRIME财务报表舞弊公式：造假者+秘诀+动机+监管不足=最终结果（犯罪：由各词首字母组成）Corporate Governance Post-Sarbanes-Oxley: Regulations, Requirements, and Integrated ProcessesLynn Turner writes, “Corporate Governance Post-Sarbanes-Oxley appropriately provides the reader with a useful discussion of emerging and contemporary issues confronting those involved with corporate governance including those in the monitoring function, as well as those in the growing field of not-for