Leonard J. Brooks is Professor of Business Ethics & Accounting at the Rotman School of Management of the University of Toronto. He is the Director of the Professional Accounting Centre, and the Master of Forensic Accounting Program (formerly the Diploma in Investigative & Forensic Accounting Program) at the University�s Institute for Management & Innovation. Professor Brooks served 14 years on the Editorial Board of the Journal of Business Ethics and as Founding Editor of Corporate Ethics Monitor, a pioneering bimonthly publication. He has published articles on ethics issues in the Journal of Business Ethics, Accounting Organizations and Society, Canadian Accounting Perspectives, and Business & Society. He coauthored BUSINESS & PROFESSIONAL ETHICS FOR DIRECTORS, EXECUTIVES & ACCOUNTANTS, 8E with Paul Dunn; ETHICS & GOVERNANCE: DEVELOPING AND MAINTAINING AN ETHICAL CORPORATE CULTURE, 4E with David Selley; and PRINCIPLES OF STAKEHOLDER MANAGEMENT: THE CLARKSON PRINCIPLES with Lee Preston and Thomas Donaldson. Prior to joining the University of Toronto, he obtained his CA designation (in 1970) and subsequently became an audit manager and Director of Manpower for Touche Ross & Co. (now Deloitte.) in Toronto. Professor Brooks served as a member, then chair, of the Chartered Accountants� national Board of Examiners and chair of its national Syllabus Committee. He was named a Fellow of the Institute of Chartered Accountants (FCA) of Ontario in 1982. These professional designations were converted to CPA and FCPA in 2012. He consults with individuals, corporations, governmental and non-governmental organizations and serves as an expert witness and media-commentator. Professor Brooks is also a former director of the Canadian Centre for Ethics & Corporate Policy and a former president of the Canadian Academic Accounting Association. Paul Dunn is a Professor of Business Ethics at the Goodman School of Business, Brock University. Dr. Dunn has a doctorate in accounting from Boston University as well as two degrees in philosophy from the University of Toronto. He is a CPA who worked in downtown Toronto with Ernst & Young (as a chartered accountant), the Canadian Imperial Bank of Commerce (in the finance division), as well as in the private sector (in controllership). Professor Dunn�s research focuses on ethics, corporate governance, and corporate social responsibility. His theory papers and the empirical results of his research have appeared in a variety of scholarly journals, including the Journal of Business Ethics, Journal of Management, Business & Society, and Business Ethics Quarterly. The media in both Canada and internationally interview Paul Dunn regularly.