Surveys highlight increased prevalence and value of sustainability and corporate responsibility reporting for public companies, but lack of standardization and notable failures show that more needs to be done before these reports can be truly reliable.

The International Ethics Standards Board for Accountants, an independent international standards board supported by the IFAC, has proposed strengthening current rules for auditor independence.

Why do CPAs violate the Code of Professional Conduct? Gary Zeune, CPA, Managing Director, The Pros & The Cons LLC, shares his insight.

Concerns about cheating in school are nothing new, but they usually don't include teachers. The widespread scandals of teachers cheating on standardized tests provide the wrong ethical guidance to those who will later staff and lead business organizations.

July was a busy month for the SEC. Five of the enforcement cases charged or settled that month involved large, well-known companies, including KBR, Goldman Sachs, Dell, General Electric, and Citigroup.

New statutory and regulatory changes provide greater rewards to individuals who blow the whistle on fraudulent activities and to organizations that actively encourage an effective ethical culture.

Research studies from the Ethics Resource Center examine how a strong ethical culture and effective tone at the top permeate through all levels of an organization, while a study by the Association of Certified Fraud Examiners emphasizes the importance of an anonymous hotline for the reporting of misdeeds.

The discovery of alleged fraud at Koss Corporation highlights some of the potential dangers that can lead to fraud within a company and demonstrates how small companies can be susceptible to massive losses.

Our founders understood that, to the degree that citizens could not self-govern their own behavior internally, then external government would have to step in and govern their behavior.