Individual decisions and public trust : the pcaob and kpmg / Katherine Campbell and Duane Helleloid.

Format:

Book

Author/Creator:

Campbell, Katherine, active 2024, author.

Helleloid, Duane, author.

Series:

SAGE Business cases.

SAGE Business cases

Language:

English

Subjects (All):

Decision making--Case studies.

Decision making.

Fraud--Law and legislation--Case studies.

Fraud.

Physical Description:

1 online resource : illustrations.

Other Title:

Public Company Accounting Oversight Board (pcaob) or Klynveld Peat Marwick Goerdeler (kpmg)

Place of Publication:

London : NeilsonJournals Publishing, 2024.

Summary:

What might seem like a small ethical transgression by an individual can lead to a series of subsequent decisions, and result in serious fraud. This can not only impact the individuals involved and their organizations, but also erode public trust in firms and institutions. When Brian Sweet left a position with the Public Company Accounting Oversight Board (PCAOB), an organization that oversees the inspection of audits, and went to work for KPMG, one of the large accounting firms whose audits he had inspected, he took with him confidential information that he thought could prove useful in his new position. Sweet subsequently shared confidential information with his new employer, and over the next two years acquired additional confidential information through contacts at PCAOB. Debra Kaufmann, a KPMG audit partner, was faced with a decision about how to react when Sweet shared confidential information that she believed neither she nor KPMG should have.

Notes:

Description based on XML content.

ISBN:

1-0719-3215-2

9781071932155

OCLC:

1417358329