on Accounting Research and Education

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Upcoming webinars and recordings of prior webinars are described  below.  Come join in a chance to be together, and work together, when it’s hard to get together.

Nov. 19, 2021 11:00 am Eastern 

Looking at Corporate Governance and Ethics Through the Prism of Information Integrity

Moderator: Karen Osterheld, AAA

Presenter: Sri Ramamoorti, University of Dayton

Presenter: Paul Sobel, COSO

Looking at Corporate Governance and Ethics Through the Prism of Information Integrity

Information integrity refers to the characteristics and qualities of information that minimize "information for decision making risk." Thus, when an information set is suitable (i.e., relevant, reliable, timely, as well as fit-for-purpose), sufficient (i.e., understandable, usable and complete), and credible (i.e., trustworthy and dependable) it is said to have information integrity. Using recent examples such as Wells Fargo, Volkswagen, Wirecard, Boeing, Theranos, and the still evolving case of Chinese property developer Evergrande, and referencing the COSO Internal Control and Enterprise Risk Management frameworks, we will discuss how the information integrity prism could be a useful way to analyze such failures and draw lessons.  
COSO Internal Control Integrated Framework, 2013 & Enterprise Risk Management Framework, 2017.
Ramamoorti, S & Nayar, M.K. (2013). The Importance of Information Integrity. Internal Auditor.
Learning Objectives:
1. To understand how to analyze corporate failures using the information integrity prism.
CPE Information: Behavioral Ethics – Non-technical, 1.2CH
Program Level: Beginner
Prerequisites: None
Advance Preparation: None

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