Deloitte

1
Deloitte Touche/Federation of Schools of
Accountancy

• FACULTY CONSORTIUM
• Forensic Accounting and Corporate Governance
• Integrating Corporate Governance Across the
  Accounting Curriculum
• Robert S. Roussey
• Professor, Leventhal School of Accounting USC
• President, IT Governance Institute

2
The Link that Binds?
Ethics
Governance
Legislate!!!!
3
Illinois CPA Society

• Proposed legislative agenda includes
• Require passage of a separate examination in
  Ethics as a prerequisite to receiving a CPA
  certificate
• Require 4 hours of CPE in ethics be included in
  the 120 hour requirement for renewal of a CPAS
  license every three years

4
However
You Can't Legislate
actual ethical behavior
5
Ethics Can it be Taught?
6
Ethics in Our Curriculum

• Overview Process Course on Ethics in Business
• Integrated throughout our courses

7
Dont Preach EthicsTeach in an Ethical Way

• Through Cases Other Means
• Teach decision processes
• Show the ethical side of the decision processes
• Illustrate our own behavior in helping students
  solve the cases in an ethical manner

8
Student vs. Student

• Break students into management and auditor
  groups
• Management is stretching the envelope
• Auditor argues the professions standards

9
Governing Managing

• Distinguish between how people govern and how
  people manage
• Discuss the behavioral aspects of good governance
  and good management
• Discuss how corporate culture can change behavior

10
Corporate Governance

• Corporate Governance is the ethical corporate
  behavior by directors or others charged with
  governance in the creation and preservation of
  wealth for all stakeholders.

11
Corporate Governance in Our Curriculum

• Corporate Market Stakeholders
• Recent Capital Market Problems
• Ethics
• Governance
• Enterprise Governance

12
(No Transcript)
13
(No Transcript)
14
(No Transcript)
15
(No Transcript)