Ethics Resources
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AICPA Code of Professional ConductThe AICPA Code of Professional Conduct is available in full text at the AICPA web site. Also links to historical versions of the code.
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Association of Certified Fraud Officers - ACFEThe Association of Certified Fraud Examiners posts articles and reports on fraud topics on the ACFE site, including an annual Report to the Nation on Occupational Fraud & Abuse.
A number of articles/reports are free on the web site, but some are available only to members. -
AICPA Codes of Professional Conduct (historic versions)Offers fulltext of AICPA Professional Standards (1974-2007) and previous version of rules back to 1917. There is also a link to Exposure Drafts, which includes an AICPA Exposure Drafts Collection of NON-CURRENT exposure drafts only.
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International Ethics Standards Board for Accountants - IESBAIESBA develops ethical standards and guidance for use by professional accountants. Handbook of the Code of Ethics for Professional Accountants can be downloaded from the IFAC site.
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Cybercrime: An Overview of the Federal Computer Fraud and Abuse Statute and Related Federal Criminal Laws2014 Congressional Research Service report.
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SEC Litigation ReleasesProvides links to litigation releases concerning civil lawsuits brought by the Commission in federal court.
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Alphabetical List of Most Important Accounting Scandals Across 12 Countries and Beyond since about 1980This summary of the most important accounting scandals. These date from 1980
onwards. This was published as a book appendix to Creative Accounting, Fraud and International Accounting Scandals.
Fraud Statistics
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Report to the Nation on Occupational Fraud and Abuse - Association of Certified Fraud Examiners (ACFE)ACFE produces an annual report with statistics on occupational fraud.
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PricewaterhouseCoopers Global Economic Crime SurveyThe "Economic Crime Survey is based on interviews with more than 3,600 senior executives in 34 countries, and reveals their experiences with fraud, its causes and losses, their responses and recovery actions and the effectiveness of fraud prevention measures." There are also supplements for specific countries.
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The Cost of Malicious Cyber Activity to the U.S. economyThe Council of Economic Advisers, 2018
See Also:
Ethics ebooks
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Stewardship: Lessons Learned from the Lost Culture of Wall Street
Publication Date: 2012 -
Encyclopedia of White-Collar & Corporate Crime
Publication Date: 2007Signed entries by scholars on topics related to white-collar crime including specific business crimes, laws and regulations, essays on white-collar crime in specific countries, types of fraud, etc. -
Research on Professional Responsibility and Ethics in Accounting, Volume. 17 by
Publication Date: 2013 -
Responsible Management Accounting and Controlling by
Publication Date: 2015 -
Fraud in Financial Statements by
Publication Date: 2014