企業の汚職対策（第２版） Resisting Corporate Corruption : Cases in Practical Ethics from Enron through the Financial Crisis （2ND）

Arbogast, Stephen V.

Wiley-Scrivener（2013/03発売）

• 製本 Hardcover:ハードカバー版／ページ数 526 p.
• 言語 ENG
• 商品コード 9781118208557
• DDC分類 174.4

基本説明

The book offers 25 case studies that cover a full range of business practice, controls and ethics issues.

Full Description

Taking a unique approach to business ethics unlike the typical focus on conceptual/legal frameworks, this book features 25 case studies that cover a full range of business practices, controls, and ethics issues. The new edition is fully updated with new case studies from the recent financial crisis, comparing it with Enron's crossing of various ethical lines. Interpretive essays explore financial control systems and lessons learned from specific case studies and circumstances. Readers will find a practical toolkit they can use to identify ethics issues and tackle problems effectively within corporations.

Contents

Acknowledgements vii Preface ix Note to Faculty:How to Use this Book xvii Case Study 1 Enron Oil Trading (A): Untimely Problems from Valhalla (A) 5 Essay 1 How to do an Ethics Case Study: Key Steps in Tactical Planning 21 Case Study 2 Enron Oil Trading (B): The Future of Enron InternalAudit 37 Case Study 3 Enron Oil Trading (C): An Opening for EnronAudit? 49 Case Study 4 Enter Mark-to-Market (A): ExitAccounting Integrity? 53 Case Study 5 Enter Mark-to-Market (B): Accounting & theAggressive Client 71 Essay 2 NecessaryAmmunition The Economic Rationale for Financial Control 81 Case Study 6 Enter Mark-to-Market (C): The Disease Spreads to Enron Clean Fuels 107 Case Study 7 Adjusting the Forward Curve in the Back Room (A) 115 Case Study 8 Enron s SPE s:AVehicle too Far? 127 Case Study 9 Court Date Coming in California 149 Case Study 10 Jeff Skilling and LJM (A): The Shoot the Moon Meeting 169 Case Study 11 New Counsel forAndy Fastow (A) 189 Case Study 12 Nowhere to Go with The Probability of Ruin 205 Case Study 13 Lay Back and Say What? 227 Case Study 14 Whistleblowing before implodingin Accounting Scandals 249 Essay 3 Legacy and Lessons of Enron: Forerunner of the Financial Crisis? 271 Essay 4 Resisting Corporate Corruption: Tactical Lessons from the Enron Cases 279 Essay 5 Underappreciated Origins of the Financial Crisis:APersonal Memoir 289 Case Study 1 Should Countrywide Join The Subprime Mortgage Race to the Bottom? 311 Case Study 2 Seeking a Sustainable Business Model at Goldman Sachs 337 Case Study 3 Juggling Public Policy, Politics and Pro ts at Fannie Mae (A) 357 Case Study 4 Sub-Prime Heading South at Bear StearnsAsset Management 383 Case Study 5 Ratings Integrity vs. Revenues at Moody s Investors Service 409 Case Study 6 Juggling Public Policy, Politics and Pro ts at Fannie Mae (B) 437 Case Study 7 Admission of Material Omission? Citibank s SIVs and Sub-Prime Exposure 461 Case Study 8 Facing Reputational Risk on Goldman sABACUS 2007-AC1 487 Case Study 9 Time to Drop the Hammer on AIG s Controls? 505 Case Study 10 Write to Rubin? Pressure on Underwriting Standards at Citigroup 533 Case Study 11 Wean Lehman Brothers off Repo 105 ? 559 Case Study 12 Time to Report Moody s to the SEC? 575 Case Study 13 Take CitiMortgage to the Feds? 595 Essay 6 Chronic Crises, Systematic Breakdowns, Emerging Resistance and The Implications for Teaching Business Ethics 613 A Note on Sources 629 Index