Leonard J. Brooks

Professor of Business Ethics & Accounting
Executive Director, Professional Accounting Centre (PAC)
Director, Master of Forensic Accounting (MFAcc)
Director, Diploma in Forensic Accounting (DIFA)
University of Toronto Mississauga

Degrees:

FCPA, FCA
MBA, University of Toronto
B.Com., University of Toronto

Email:

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Bio

Professor Brooks is the Director of the University’s Professional Accounting Centre and of its Master of Forensic Accounting Program. He has authored or co-authored/edited several books including Business & Professional Ethics for Directors, Executives & Accountants, 9e (2021); Ethics & Governance: Developing and Maintaining an Ethical Corporate Culture, 4e (2012); and Principles of Stakeholder Management (1999). Professor Brooks is a former Director of the Canadian Centre for Ethics & Corporate Policy, and was a member of the Editorial Board of the Journal for Business Ethics for fourteen years. He is a Faculty Associate of the University’s Centre for Ethics and member of its Centre for Bioethics. His research interests include governance, business and professional ethics, risk management, ethical decision making, conflicts of interest, and developing and maintaining an ethical corporate culture. He received the 2000 Ethics in Action Award – Ongoing Social Responsibility – Individual in recognition of his leadership in the field of corporate social responsibility.

Academic Positions

1987-Present

Professor of Business Ethics and Accounting, Rotman School of Management, University of Toronto
2016-Present

Director, Master of Forensic Accounting (MFAcc), University of Toronto Mississauga (previously (DIFA) from 2001)
2014-Present

Director, Professional Accounting Centre, University of Toronto MIssissauga
2001-2018

Director, Diploma in Investigative & Forensic Accounting (DIFA), University of Toronto Mississauga
1993-2016

Director, Master of Management & Professional Accounting Program (MMPA), University of Toronto Mississauga
1980-1988

Associate Dean, Social SciencesSocial Sciences, University of Toronto Mississauga
1982-1988

Vice-Principal, Administration, University of Toronto Mississauga

Selected Publications - Papers

Ethics Education for Professional Accountants: Discussant's Comments on Business Ethics Education by Bradley R. Agle and Ty C. Crossley, in Leveraging Change - The New Pillars of Accounting Education, Proceedings of the New Pillars of Accounting Education Conference, Toronto, November 22, 2010

L.J. Brooks

Canadian Institute of Chartered Accountants and the University of Toronto

2011

Pages: 54-58
Education for Investigative and Forensic Accounting

Len Brooks and Real Labelle

Canadian Accounting Perspectives

Issue:Vol. 5 No. 2

2006

Pages: 287-306
Conflict of Interest in the Accounting Profession

Conflict of Interest in the Professions, Ed. by M. Davis and A. Stark, Oxford University Press, New York, Chapter 5

2002

Pages: pp.92-111
Codes of Conduct: Trust, Innovation, Commitment and Productivity: A Strategic-Cultural Perspective

Global Outlook: An International Journal of Business, Economics, and Social Policy

Issue:Vol.12, No.2

2000

Pages: pp. 1-11
Sustainability Auditing and Reporting: The Canadian Experience

Journal of Business Ethics

Issue:Vol.17 (October)

1998

Pages: pp. 1499-1507
Business Ethics in Canada: Distinctiveness and Directions

Journal of Business Ethics

Issue:Vol. 16 (April)

1997

Pages: pp. 591-604
Developing and Maintaining an Ethical Corporate Culture

Toronto: Canadian Centre for Ethics and Corporate Policy

1995
'The Impact of Stakeholder Theory Management' and 'The Impact of Stakeholder Theory on Organizational Accountability and Governance', essays in 'The Toronto Conference: Reflections on Stakeholder Theory'

Business & Society

Issue:Vol. 33, No. 1 (April)

1994

Pages: pp. 118-121
Whistleblowers...Learn to Love Them

Canadian Business Review

Issue:(Summer)

1993

Pages: pp. 19-21
Business Ethics: Directions for the 1990s

Canadian Business Review

Issue:Vol. 17, No. 1 (Spring)

1990

Pages: pp. 38-41
Corporate Ethical Performance: Trends, Forecasts and Outlooks

Journal of Business Ethics

Issue:Vol. 8, No.1 (January)

1989

Pages: pp. 31-38
Ethical Codes of Conduct: Deficient in Guidance for the Canadian Accounting Profession

Journal of Business Ethics

Issue:Vol. 8, No. 5 (May)

1989

Pages: pp. 325-336
Canadian Corporate Social Performance, Research Monograph Series

The Society of Management Accountants of Canada

Issue:(Hamilton, May)

1986

Selected Publications - Books and Chapters

Business & Professional Ethics for Directors

Leonard J. Brooks & Paul Dunn

Executives& Accountants, Cengage Learning, Inc.

Issue:9e

2021

Pages: 712
Business & Professional Ethics for Directors, Executives & Accountants

Leonard J. Brooks & Paul Dunn

Cengage Learning, Stamford, CT, USA

Issue:8e

2018

Pages: 670
Business & Professional Ethics for Directors, Executives & Accountants

L.J. Brooks, P. Dunn

South-Western Cengage Learning

Issue:6e

2012

Pages: 712
Corporate Responsibility, an invited chapter in Encyclopedia of Applied Ethics, 2nd Edition

L.J Brooks

Elsevier Limited, Oxford, UK

Issue:2e

2012

Pages: 645-655
Ethics & Governance

Leonard J. Brooks & David Selley

Canadian Centre for Ethics & Corporate Policy

Issue:4e

2012

Pages: 238
The Individual in the Workplace, an invited chapter in Business Ethics: Concepts, Cases and Canadian Perspectives, edited by W. Peter Kissick

Leonard J. Brooks

Emond Montgomery Publications

Issue:2e

2012

Pages: 187-202
Business & Professional Ethics for Directors, Executives & Accountants

co-author with Paul Dunn

South-Western Cengage Learning, 5e, Mason, Ohio

2010
Earnings Management, an invited chapter in Finance Ethics: Critical Issues in Theory and Practice, John R. Boatright, ed., Robert W. Kolb Series in Finance

L.J. Brooks

John Wiley & Sons, Inc.

2010

Pages: 457-473
Ethics & Governance: Developing & Maintaining an Ethical Corporate Culture

co-author with David Selley

Canadian Centre for Ethics & Corporate Policy

Issue:3e, Toronto

2008

Pages: 197
Business & Professional Ethics for Directors, Executives & Accountants, 4e, (3e, 2004)

Thomson South-Western College Publishing, Cincinnati, Ohio

2007
Business & Professional Ethics for Accountants, (2e)

South-Western College Publishing, a division of Thomson Learning, Cincinnati, Ohio

1999
Principles of Stakeholder Management: 'The Clarkson Principles'

Co-authored with Lee Preston and Tom Donaldson

Clarkson Centre for Business Ethics, Toronto, funded by the Sloan Foundation

1999
Professional Ethics for Accountants: Text, Readings and Cases

Minneapolis/St. Paul: West Publishing Company

1995
Uniform Final Examination Syllabus, (Principal Author)

Canadian Institute of Chartered Accountants, Toronto

1985
Uniform Final Examination Handbook

First Edition (Principal Author) & Second Edition 1980, (Co-author) The Canadian Institute of Chartered Accountants, (Toronto, 1980 & 1981) French translations made. Subsequently the name of this publication was changed to the UFE Report

1979

Recent Presentations

Business Ethics Perspectives: An Introduction, Master Class in Business Ethics: Second Annual Conference on Teaching Ethics in Universities Brigham Young University, Provo, Utah. Sponsored by the Wheatley Institution & The Society for Business Ethics, May 23, 2011.
Organizational Culture: Critical Areas for Internal Auditors, IIA National Conference, Institute of Internal Auditors Canada, Toronto, September 28, 2011.
Public Relations in the New Business Ethics Reality, Presentation to the College of Fellows, Canadian Public Relations Society, Saint John, New Brunswick, June 5, 2011.

Selected Publications - Case

Corporate Responsibility”, an invited chapter in Encyclopedia of Applied Ethics

Leonard J. Brooks

Elsevier Limited, UK

Issue:2e

2012

Pages: 645-655

Featured Work

http://www.ethics.utoronto.ca/index.php?p_id=73&id=4

Research and Teaching Interests

Teaches courses in in Business and Professional Ethics Governance, Management Control, Current Accounting Issues, Professional Affairs, Business Ethics for Managers, and Accounting Theory and Research. Research interests include business ethics, management control, corporate governance, strategic planning, codes of conduct, ethics audits and ethical assurance, crisis management, and developing and maintaining an ethical corporate culture.

Honors and Awards

2011

2011 George Baxter Award for Outstanding Contributions to the Canadian Academic Accounting Association, Canadian Academic Accounting Association
2000

Ethics in Action Award: Ongoing Social Responsibility - Individual,
1991

Peel Regional Police Citation,
1989

Citation for Outstanding Service, The Canadian Academic Accounting Association
1982

Fellow of the Institute of Chartered Accountants of Ontario (FCA),

Academic / Professional Service

2015-present

Editorial Review Board, Journal of Forensic Accounting Research, American Accounting Association
2009-present

Editorial Advisory Board, Journal of Forensic & Investigative Accounting, American Accounting Association
1989-2003

Editorial Board, Journal of Business Ethics
1988-2002

Director, The Canadian Centre for Ethics & Corporate Policy
1986-1987

Acting Chair, Accounting Division, Faculty of Management Studies, University of Toronto
1985-1986

President & Director, Canadian Academic Accounting Association
1985-1986

Editor, Corporate Ethics Monitor
1981-1986

UFE Syllabus Committee,
1976-1980

Discipline Representative for Commerce, Erindale College
1976-1980

Touche, Ross & Co., Canadian Institute of Chartered Accountants: Chairman, Board of Examiners for the 1979 & 1980 Uniform Final Examinations, Chairman, 1967-74,

Leonard J. Brooks

Leonard J. Brooks

Bio

Academic Positions

Professor of Business Ethics and Accounting, Rotman School of Management, University of Toronto

Director, Master of Forensic Accounting (MFAcc), University of Toronto Mississauga (previously (DIFA) from 2001)

Director, Professional Accounting Centre, University of Toronto MIssissauga

Director, Diploma in Investigative & Forensic Accounting (DIFA), University of Toronto Mississauga

Director, Master of Management & Professional Accounting Program (MMPA), University of Toronto Mississauga

Associate Dean, Social SciencesSocial Sciences, University of Toronto Mississauga

Vice-Principal, Administration, University of Toronto Mississauga

Selected Publications - Papers

Ethics Education for Professional Accountants: Discussant's Comments on Business Ethics Education by Bradley R. Agle and Ty C. Crossley, in Leveraging Change - The New Pillars of Accounting Education, Proceedings of the New Pillars of Accounting Education Conference, Toronto, November 22, 2010

Education for Investigative and Forensic Accounting

Conflict of Interest in the Accounting Profession

Codes of Conduct: Trust, Innovation, Commitment and Productivity: A Strategic-Cultural Perspective

Sustainability Auditing and Reporting: The Canadian Experience

Business Ethics in Canada: Distinctiveness and Directions

Developing and Maintaining an Ethical Corporate Culture

'The Impact of Stakeholder Theory Management' and 'The Impact of Stakeholder Theory on Organizational Accountability and Governance', essays in 'The Toronto Conference: Reflections on Stakeholder Theory'

Whistleblowers...Learn to Love Them

Business Ethics: Directions for the 1990s

Corporate Ethical Performance: Trends, Forecasts and Outlooks

Ethical Codes of Conduct: Deficient in Guidance for the Canadian Accounting Profession

Canadian Corporate Social Performance, Research Monograph Series

Selected Publications - Books and Chapters

Business & Professional Ethics for Directors

Business & Professional Ethics for Directors, Executives & Accountants

Business & Professional Ethics for Directors, Executives & Accountants

Corporate Responsibility, an invited chapter in Encyclopedia of Applied Ethics, 2nd Edition

Ethics & Governance

The Individual in the Workplace, an invited chapter in Business Ethics: Concepts, Cases and Canadian Perspectives, edited by W. Peter Kissick

Business & Professional Ethics for Directors, Executives & Accountants

Earnings Management, an invited chapter in Finance Ethics: Critical Issues in Theory and Practice, John R. Boatright, ed., Robert W. Kolb Series in Finance

Ethics & Governance: Developing & Maintaining an Ethical Corporate Culture

Business & Professional Ethics for Directors, Executives & Accountants, 4e, (3e, 2004)

Business & Professional Ethics for Accountants, (2e)

Principles of Stakeholder Management: 'The Clarkson Principles'

Professional Ethics for Accountants: Text, Readings and Cases

Uniform Final Examination Syllabus, (Principal Author)

Uniform Final Examination Handbook

Recent Presentations

Business Ethics Perspectives: An Introduction, Master Class in Business Ethics: Second Annual Conference on Teaching Ethics in Universities Brigham Young University, Provo, Utah. Sponsored by the Wheatley Institution & The Society for Business Ethics, May 23, 2011.

Organizational Culture: Critical Areas for Internal Auditors, IIA National Conference, Institute of Internal Auditors Canada, Toronto, September 28, 2011.

Public Relations in the New Business Ethics Reality, Presentation to the College of Fellows, Canadian Public Relations Society, Saint John, New Brunswick, June 5, 2011.

Selected Publications - Case

Corporate Responsibility”, an invited chapter in Encyclopedia of Applied Ethics

Featured Work

Research and Teaching Interests

Honors and Awards

2011 George Baxter Award for Outstanding Contributions to the Canadian Academic Accounting Association, Canadian Academic Accounting Association

Ethics in Action Award: Ongoing Social Responsibility - Individual,

Peel Regional Police Citation,

Citation for Outstanding Service, The Canadian Academic Accounting Association

Fellow of the Institute of Chartered Accountants of Ontario (FCA),

Academic / Professional Service

Editorial Review Board, Journal of Forensic Accounting Research, American Accounting Association

Editorial Advisory Board, Journal of Forensic & Investigative Accounting, American Accounting Association

Editorial Board, Journal of Business Ethics

Director, The Canadian Centre for Ethics & Corporate Policy

Acting Chair, Accounting Division, Faculty of Management Studies, University of Toronto

President & Director, Canadian Academic Accounting Association

Editor, Corporate Ethics Monitor

UFE Syllabus Committee,

Discipline Representative for Commerce, Erindale College

Touche, Ross & Co., Canadian Institute of Chartered Accountants: Chairman, Board of Examiners for the 1979 & 1980 Uniform Final Examinations, Chairman, 1967-74,