“New” Knowledge from Professional Ethics

Requirements?Dr. Perry Glen Moore

June 17, 2016

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Today’s speaker

Dr. Perry MooreLipscomb UniversityProfessor of Accounting, CPA, CIADirector of Graduate Business

Perry.Moore@Lipscomb.edu

(615) 966 – 5795 @MoorePhone (follow me on Twitter)

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How did I get where I am?

• Heritage / legacy• Passion• Teaching students how to

think• Finding the right answer

within an appropriate ethical context

• Challenging them• Telling stories

• Involving the class• Be active professionally• Providential interruptions

• Work with NASBA• Work with TN Board of

Accountancy on State Specific Ethics Training

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Heritage / legacy

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Passion

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Teaching students ‘how’ to think

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Emphasize the importance of doing the right thing . . .

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Tell stories

• NBC's Brian Williams, said "ego" drove him to embellish stories about his reporting experiences.

• "I said things that weren't true" • Exaggerations -- like one that put him on

a helicopter that was forced down by enemy fire in Iraq, when in fact he was on a different chopper -- "came from clearly a bad place, a bad urge inside me," he said. "This was clearly ego driven, the desire to better my role in a story I was already in."

• But he said the moments were unintentional: "I wasn't trying to mislead people."

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CNN Money, June 19, 2015

Who gets hurt when rules are broken?

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Man cashed dead dad’s checks for 30 years

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Parking officer stole $89K – in quarters

• What would you do with 356,000 quarters?• Jeffrey Daday, a parking

enforcement officer in Mount Kisco, NY • Committed the crime from

January 2009 through May 2014• Emptied parking meters and

skimmed off some of the proceeds

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USA Today, September 23, 2014

Business vs. personal ethics

Why is it that some people will act one way on Sunday and another way on Monday?

That’s “just business”

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1986 77,000,0001987 70,000,000

Where is ethics supposed to be taught?

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• An essay that started off, “My daddy died this year in Iraq…” and in turn won a 6-year old fan a Hannah Montana makeover and airfare and tickets for 4 to a sold-out Miley Cyrus concert in New York

has been exposed as a lie

Where is ethics supposed to be taught?

• Mother: “We wrote whatever we could do to win. It said to write an essay. It never said it had to be true. I never said it was true.” • Contest sponsor said they

never imagined they needed to run background checks on the winning entries.

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Involve the class

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Scenario 6 – intimate conflictsYou’ve seen it. Now what do you do?

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• 1: “Judson should make an appointment with the bank President and explain what he has seen. Judson recognizes that by taking this action he might precipitate his own dismissal.”

• 2: “Judson should do nothing, on the grounds that he really should not have ‘observed’ the loan officer in the way that he did.”

• 3: “Judson should go to the Chairman of the Board and explain the problem. Because the Chairman and the bank President have been good friends, Judson regards this as a risky course.”

• 4: “Judson should deal with this directly and personally. He should approach the senior loan officer, tell her what he saw, and insist that she break off the relationship or resign from her position at the bank, or both.”

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Ethical violation

• At a major US publicly traded consumer service business, internal audit identified a newly promoted officer who doctored personal expense receipts and submitted them for business reimbursement.• The Chief Internal Auditor, a

CPA, immediately reported the findings to the CEO, CFO, and General Counsel

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The Politics of Internal Auditing, pp. 29-30

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Be active professionally

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• Axel Swang• When I started teaching

accounting in 1985, Axel challenged me to get involved with a professional organization

Be active professionally

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• Nashville Chapter• All officer positions• Treasurer role: for 13 years• Chair of 1999 Mid-Atlantic

Regional Conference• Moderator of Chief Audit

Executive Roundtables

Be active professionally

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• Chapter Relations Committee of North America• Regional Conference

Committee [Chaired]• Learning Solutions

Committee

Be active professionally

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• Accounting Career Education Committee• Accounting Academy

• Professional Ethics Committee

Be active professionally

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• President of Society• Other roles leading up to

that, including Vice President and Treasurer

• Faculty Adviser for Lipscomb’s Eta Mu Chapter for 20+ years

Providential interruptionsDo you listen when opportunities come your way?

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• Reviewer of self-study programs for 15 years

• Co-developer of QAS standards for Florida Board of Accountancy

• Member of CPE Working Group

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Published research

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Journey of a Corporate Whistleblower

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• Cynthia Cooper, former Vice President of Internal Audit @ WorldCom• “People don’t wake up and

say, ‘I think I’ll become a criminal today.’ Instead, it’s often a slippery slope and we lose our footing one step at a time.”

• What is the difference between an ‘ethical dilemma’ and ‘just doing one’s job’?

Questions?

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