Publications
Books (Editor Co-author or Contributing Author) and Chapters
Leblanc, Richard, ed., The Handbook of Board Governance: A Comprehensive Guide for Public, Private, and Not for Profit Board Members, 3rd ed., Wiley, Hoboken, NJ, forthcoming, March 2024. | |
Leblanc, Richard, ed., The Handbook of Board Governance: A Comprehensive Guide for Public, Private, and Not for Profit Board Members, 2nd ed., Wiley, San Francisco. 2020. | |
Leblanc, Richard, ed., The Handbook of Board Governance: A Comprehensive Guide for Public, Private, and Not for Profit Board Members. 1st ed., Wiley, San Francisco. 2016. | |
Leblanc, Richard “Getting the Right Directors on Your Board,” in Conger, Jay, ed., Boardroom Realities: Building Leaders Across Your Board(London: Josey-Bass, March 2009). Click here for more information. | |
Burke, Ronald, and Leblanc, Richard, “Women on Corporate Boards: The Canadian Perspective,” in Burke, R., Singh, V., Bilimoria, D., and Huse, M., eds., Women on Corporate Boards of Directors: Research and Practice (Cheltenham, Glos: Edward Elgar, 2009). Click here for more information. View the PDF. | |
Leblanc, Richard, and Gillies, James, Inside the Boardroom: How Boards Really Work and the Coming Revolution in Corporate Governance(Toronto: Wiley, 2005); and translated into Russian: Inside the Boardroom (Moscow: Wiley, 2006). www.amazon.ca/boardroom | |
Leblanc, Richard, “Assessing the Effectiveness of Boards of Directors and Individual Directors,” in Ali, Paul U., and Gregoriou, Greg N., eds., International Corporate Governance After Sarbanes-Oxley (Hoboken, NJ: Wiley, 2006), 485-524. Adapted from Leblanc, 20 Questions Directors Should Ask About Assessments, infra. Click here for more information. | |
Leblanc, Richard “Developing Effective Corporate Governance,” in Wesson, Thomas, ed., The New World Economic Order (Toronto: Captus Press, 2007), 260-274. Adapted from the Annual Queen’s Business Law Symposium conference proceedings, infra. Click here for more information. |
Conference proceedings
Presentation, “Plenary Session 9: Board Effectiveness: How to Measure What Really Counts,” GUBERNA, Brussels (December 6, 2010).
Submission entitled “Separating the Role of Chair and CEO – More is Needed, Including Leadership Skills and Industry Knowledge” accepted (with Katrina Pick) for presentation at the Corporate Governance & Global financial crisis conference, Wharton School, Philadelphia (September 24, 2010).
Submission entitled “Working with part-time faculty to enhance teaching and the curriculum” accepted (with Sandra Scott) for Round-Table Discussion at the Society for Teaching and Learning in Higher Education conference, Toronto (June 24, 2010).
Submission entitled “The Movement Towards Independently Assured Board Evaluation: Development of Criteria and Processes and Implications for the Internal Audit Function” accepted to the 8th European Conference on Internal Audit and Corporate Governance, Chios, Greece (2010. Did not attend).
Conger, Jay; Dalton, Dan; Lawler, Edward; Leblanc, Richard; Liang, Neng; Nadler, Mark; and Useem, Michael, “Critical Issues Facing Corporate Boardrooms,” Showcase Symposium, Academy of Management Annual Meeting, Chicago (August 10, 2009).
Burke, Ronald, and Leblanc, Richard, “Women on Corporate Boards of Directors: Ongoing Challenges,” presentation to “Women on Boards of Directors: Interventional Strategies and Global Action for Board Level Gender Equity” Symposium, Academy of Management Meeting (Atlanta, 2006).
Leblanc, Richard, “The Firm: Developing Effective Governance,” in Anand, Anita I. and Flanagan, William F., eds., “Conflicts of Interest in Capital Market Structures: Papers Presented at the 10th Annual Queen’s Business Law Symposium October 2003” (2004), 1-16. See also Peter Dey, “Thoughts on Richard Leblanc’s Paper, ‘The Firm – Developing Effective Governance,’” ibid., 17-18, and W. F. Flanagan, “Comment on Richard Leblanc’s paper…,” ibid., 19-21.
“Law and Disorder: Bridging the Gap between Stakeholder Research and Corporation Law,” with Tim Rowley, Proceedings of the International Association for Business and Society conference, presented in Kailua-Kona, Hawaii (June 1998).
SSRN eJournal
Leblanc, Richard, “Course Outline for Corporate Governance,” listed on SSRN’s Top Ten download list for Finance Educator: Courses, Cases & TeachingeJournal, and CGN: Other Corporate Governance Educator: Courses, Cases and Teaching eJournal and SEIN Subject Matter eJournals (December, 2010). Click here for the article. Named “ALL TIME HITS (for all papers in SSRN eLibrary) TOP 10 Papers for Journal of CGN: Other Corporate Governance Educator: Courses, Cases & Teaching (Topic), January 2, 1997 to June 2, 2012.” Click here for “SSRN Top Downloads.”
Practitioner (refereed and invited) journals
Leblanc, Richard, “Consulting Advice on Investigations into Possible CEO Misconduct,” Management Consulting Journal (Volume 6.2, June, 2023).
Leblanc, Richard, “What I would like to see happen in 2023 on North American Boards,” Board Agenda (January, 2023).
Leblanc, Richard, “Board Priorities 2022: A Checklist for Directors,” Board Agenda (January 12, 2022). Click here for the article.
Leblanc, Richard, “Governance for Management Consultants,” Management Consulting Journal (Volume 5, January, 2022). Click here for the article.
Leblanc, Richard, “Eyes and Ears Wide Open” AB International (March, 2018). See article here.
Leblanc, Richard, “Overseeing Culture and the Employee Voice on Boards Under the Proposed UK Code Revisions” Hawkamah Journal (Issue 11, pages 4-6, 2018).
Leblanc, Richard, “Forty Proposals to Strengthen: the Public Company Board of Director’s Role in Value Creation; Management Accountability to the Board; and Board Accountability to Shareholders," International Journal of Disclosure and Governance (2013) 1-16.
Leblanc, Richard, Special Editor, “Editorial: Enhancing the effectiveness of the 21st century board of directors,’” International Journal of Disclosure and Governance (2013) 10:2, 93-97. See author copy here. See Special Issue here.
Leblanc, Richard, et al., “General Commentary on European Union Corporate Governance Proposals,’” International Journal of Disclosure and Governance (October 2011) 9:1, 1-35. See author copy here.
Leblanc, Richard “The Walker Review Proposes ‘The Toughest Governance Regime in the World,’” International Journal of Disclosure and Governance (2010) 7:1, 20-27. Please see here. Adapted and modified from “The Walker Review in the UK Proposes Tough New Regulatory Requirements”, supra. This is a post-peer-review, pre-copyedit version of an article published in International Journal of Disclosure and Governance. The definitive publisher-authenticated version International Journal of Disclosure and Governance (February 2010) 7:1, 20-27 is available online here.
Leblanc, Richard, and Schwartz, Mark, “Effective Boards of Directors: An Examination of Director Behavioural-Types,” Corporate Ownership & Control (Winter 2008) 5:2, 154-167.
Leblanc, Richard “Recruitment, training and assessment (and removal) of directors post SOX,” International Journal of Disclosure and Governance (February 2008) 5:1 at 8-14.
Leblanc, Richard, “Corporate Governance and Board Effectiveness 2.0,”International Journal of Business Governance and Ethics (2007) 3:2, 106-112.
Leblanc, Richard “Effective Risk Oversight by Boards in 2007: What are the Key Areas,” Corporate Governance: International Journal for Enhancing Board Performance (2007) 7:1, 18-20.
Gillies, James, Bartha, Peter and Leblanc, Richard, “Structure vs. Function and the Evolution of Corporate Governance Regulation and Research in the United States,” Russian Management Journal (2006) 4:1, 147-162.
Leblanc, Richard, “The Nomination and Assessment of Individual Directors: Questions Shareholders Should Be Asking: A Case Study,” Corporate Governance: International Journal for Enhancing Board Performance (2006) 6:3, 24-28.
Leblanc, Richard, and Gillies, James, “Governance 2.0: From Compliance to Strategy: Is Your Board Prepared,” Corporate Governance: International Journal for Enhancing Board Performance (2006) 6:1, 4-6.
Leblanc, Richard “Assessing Individual Directors: An Idea Whose Time Has Come,” Journal on Corporate Governance in Russia and Other Transitional Economies [Online] (October 2006).
Leblanc, Richard “External Disclosure of Leading Governance Assessment Practices: What Shareholders Should be Asking and Companies Should be Disclosing,” International Journal of Disclosure and Governance (August 2007), 167-180.
Leblanc, Richard, and Gillies, James, “The Coming Revolution in Corporate Governance,” Corporate Governance: International Journal for Enhancing Board Performance (2006) 5:2, 6-10. (This article is adapted from Chapter 11 fromInside the Boardroom, supra.)
Leblanc, Richard “Are Global Corporate Governance Practices Converging? A Report to the OECD on Corporate Governance and Lessons from the Asian Currency Crisis,” Global Focus (1999) 11:2, 151-166. (This journal has been merged with Thunderbird International Business Review.)
Academic (refereed) journals
Leblanc, Richard, and Schwartz, Mark, “The Black Box of Board Process: Gaining Access to a Difficult Subject,” Corporate Governance: An International Review (September 2007), 843-851.
Bury, Sophie, and Leblanc, Richard, “Corporate Governance Research on the Free Web: A Selected Annotated Guide,” Reference Services Review (2007) 35:3, 497-514.
Academic (invited) journals
Leblanc, Richard “Assessing Board Leadership,” Corporate Governance: An International Review (September 2005), 654-666.
Leblanc, Richard “What’s Wrong With Corporate Governance: A Note,” Corporate Governance: An International Review (October 2004), 436-441.
Leblanc, Richard, and Hebb, Laurence, “Bridging the Gap Between Theory and Practice,” within a special essay forum in memory of Max Clarkson, Business & Society (March 1999), 10-12.
Non-refereed journals
Leblanc, Richard, “Trends and Issues Boards and Board Committees Must Talk About Today,” Credit Union Management - Governance (February 2, 2022). Click here for the article.
Leblanc, Richard, “Serving on a Non-Profit Board: Effective Governance - Q&A With Dr Richard Leblanc,” Wiley - Society Leaders (February 2, 2022). Click here for the article.
Leblanc, Richard, “20 Questions Directors of Not-For-Profit Organizations Should Ask About Recruiting, Developing, Assessing and Renewing Directors” (Toronto: Chartered Professional Accountants of Canada, 2019). Click for the article in English, and in French.
Leblanc, Richard, “Overseeing Culture and the Employee Voice on Boards” Hawkamah Journal (Issue 11, 2018). Click here for the article.
Contributor, “Tenets of Good Governance,” ACCA, May 2018.
Leblanc, Richard, “Eyes and Ears Wide Open” AB International (March, 2018). See article here.
Leblanc, Richard, “Why Governance Evaluations Fail,” The Corporate Board (September / October 2015), pp. 6-10.
Leblanc, Richard, “Corporate Governance Trends, Pressures, and Responses,” Stewardship Review: Insights for the Boardroom Summer 2015, Conference Board of Canada (Toronto: 2015). Click here for the article.
Leblanc, Richard, “What a Board Expects from Management and What Management Expects from A a Board,” Boards, Ontario Hospital Association (Toronto: February, 2013), at 9-11.
Leblanc, Richard, “Director removal: a five-point plan” Corporate Governance Quarterly, ICSA Chartered Secretaries Canada (Toronto: Winter, 2012) 4-5. Reproduced with permission from Listed: The Magazine for Canadian Listed Companies, below.
Leblanc, Richard, “Aligning Pay to Value Creation and Performance: 12 compensation opportunities that boards and committees should consider,” ICD Director, Institute of Corporate Directors (Toronto: November, 2012). Click herefor the article.
Leblanc, Richard, “Lead from the Front,” Listed: The Magazine for Canadian Listed Companies (Toronto: Spring, 2012), 19. Click here for the article.
Leblanc, Richard, “The Buck Stops at the Board,” Listed: The Magazine for Canadian Listed Companies (Toronto: Summer, 2012) 19. Click here for the article.
Leblanc, Richard, “Director removal: a five-point plan” Listed: The Magazine for Canadian Listed Companies (Toronto: Fall, 2012) 23. Click here for the article.
Leblanc, Richard, “Who’s Doing Your Board Review?” Listed: The Magazine for Canadian Listed Companies (Toronto: December 19, 2011). Click here for the article.
Leblanc, Richard, In Practice: Risk-Adjusted Compensation: What Every Compensation Committee Needs to Know, NACD Directorship Boardroom Intelligence, National Association of Corporate Directors (December 2011), 52-55. Please view article here or here.
Leblanc, Richard, “A Black Eye for Bay Street: With proper governance, the Sino-Forest scandal never would have happened,” Canadian Business 84:5 (Toronto: September 13-26, 2011), 12-13.
Leblanc, Richard, “Corporate Governance in the European Union: Emerging Developments,” ICD Director, Institute of Corporate Directors (Toronto: September, 2011). Click here for the English version of the article and here for the French version.
Leblanc, Richard, et al., “Working group submission (Canada), European Commission Green Paper: The EU corporate governance framework,” July 22, 2011. Please click here.
Leblanc, Richard, and Pick, Katharina, “Separating the Role of Chair and CEO – More is Needed, Including Industry Competency and Leadership Skills,” Director Notes, Conference Board (August, 2011). Click here for the article. Posted at The Harvard Law School Forum on Corporate Governance and Financial Regulation, September 2011. Click here for the post.
Leblanc, Richard, Risk-Adjusted Compensation, NACD Directorship, National Association of Corporate Directors (May 16, 2011). Click here for the article.
Leblanc, Richard, “Aligning Executive Compensation with Risk and Achievement: Emerging Developments – Risk-adjusted compensation expected to be the norm,” ICD Director, Institute of Corporate Directors (Toronto: May, 2011). Click here for the article.
Waitzer, Ed, Leblanc, Richard, and Cohen, Marshall, “Re-Thinking Corporate Governance,” working paper of the Hennick Centre for Business and Law, York University, (March 2011).
Leblanc, Richard, “A Fact-Based Approach to Boardroom Diversity: The research record shows mixed results from quotas and regulation” and “Conception factuelle de la diversité administrative: Les recherches donnent des résultats mixtes quant aux quotas et à la réglementation,” ICD Director, Institute of Corporate Directors (Toronto: March, 2011). Click here for the English version of the article and here for the French version
Leblanc, Richard, “Risk Management and the Board of Directors ˜ Suggestions for Reform,” “Risk Management: Part Two - Systemic Risk, Financial Reform, and Moving Forward from the Financial Crisis,” Society of Actuaries, (January 2011).
Leblanc, Richard, “Dodd-Frank and US Corporate Governance Changes: Coming to a Canadian Organization Near You,” ICD Director, Institute of Corporate Directors (Toronto: November, 2010). Click here for the article.
Leblanc, Richard, and Scott, Sandra, “Working With Part Time Faculty to Enhance Teaching and the Curriculum: A Top 10 List,” Faculty Focus, Magna Publications (Madison, WI: October 2010). Click here for part one of the article. Click here for part two of the article.
Leblanc, Richard, “Good Teaching: The Top 10 Requirements,” Faculty Focus, Magna Publications (Madison, WI, August 11, 2010). Reprinted from The Teaching Professor, Vol. 12, no. 6. Click here for the article.
Leblanc, Richard, “Dodd-Frank Wall Street Reform and Consumer Protection Act Expected to Bring Significant Changes” Eyes on Governance, E-Newsletter for directors, Institute of Corporate Directors (Toronto: September, 2010).
Leblanc, Richard, “UK, US and Australia Act to Address Director Competency, Diversity and Effectiveness” ICD Director, Institute of Corporate Directors (Toronto: June, 2010). Click here for the article.
Leblanc, Richard, and Lindsay, Hugh, “20 Questions Directors of Not-For-Profit Organizations Should Ask About Building an Effective Board” (Toronto: Canadian Institute of Chartered Accountants, March 2010).
Leblanc, Richard, and Deazeley, Beth, “Assessing Governance in Not-for-Profit Organizations” ICD Director, Institute of Corporate Directors (Toronto: April, 2010). Click here for the article.
Leblanc, Richard, “King III in South Africa Breaks New Governance Ground” ICD Director, Institute of Corporate Directors (Toronto: December, 2009). Click here for the article.
Leblanc, Richard, “The Walker Review in the UK Proposes Tough New Regulatory Requirements” ICD Director, Institute of Corporate Directors (Toronto: October, 2009). Click here for the article. Reprinted in Corporate Governance: International Journal for Enhancing Board Performance (2009) 9:2, 12-13; and “Corporate Governance a Hot Topic Worldwide,” Law Times, 23 November 2009, 7.
Leblanc, Richard, contribution to “Ten Ways to Enhance the Effectiveness of the Audit Committee,” Ivey Business Journal [Online](September-October 2007). Reprinted in The Singapore Accountant, The Institute of Certified Public Accountants of Singapore (July / August, 2009), 36-41. View the PDF.
Leblanc, Richard, “Who is in the Boardroom,” Directorship: Boardroom Intelligence (June / July 2009) 35:3 at 61-63. Reprinted in Eyes on Governance Monthly E-newsletter, Institute of Corporate Directors (Toronto: September, 2009); and Governance Update e-Newsletter, Ontario Hospital Association (Toronto: Fall, 2009, 3:3). View the PDF.
Leblanc, Richard, “Is Your Board at Risk in its Oversight of Risk Management”ICD Director, Institute of Corporate Directors (Toronto: April 2008), 11, 12. Reprinted by the Ontario Hospital Association as part of its in-house education program for new hospital directors, 27 August 2009.
Leblanc, Richard, “More Women on Boards: What Boards Need, What Shareholders Want,” Ivey Business Journal [Online] (March-April, 2009).
Leblanc, Richard, “Risk Management Oversight: Is Your Board at Risk?”Directors Monthly, National Association of Corporate Directors, (Washington, D.C.: June 2008), 17-18. Reprinted within program “The Board’s Role in Risk Assessment, Mitigation and Disclosure,” American Bar Association (ABA) Corporate Governance Committee and Corporate Compliance and Corporate Counsel Committee, New York City, August 9, 2008. View the PDF.
Leblanc, Richard “The Eight “Cs: Of Board Performance Assessment” The Corporate Board (May-June 2007), 16-21.
Smith, Mark, and Leblanc, Richard, “Nose In, Fingers Out: The Role of Outside Directors in Assessing Insurance Company Strategy” Canadian Insurance(Toronto: March 2007), 36-41.
Leblanc, Richard, 20 Questions Directors Should Ask About Assessments(Toronto: Canadian Institute of Chartered Accountants, 2006). View the PDF.
Leblanc, Richard, “What Gets Measured Gets Managed,” Across the Board: A Newsletter for Australian Directors (December 2006), 8-10. Reprinted in Audit Committee Quarterly, Audit Committee Institute Ireland (February 2008), 9-11.
Jones, Mark, and Leblanc, Richard, “Human Chemistry and Independent Assessment Drive Boardroom Performance,” Company Director (Australian Institute for Company Directors: July 2006), 50-52.
Leblanc, Richard, “The Coming Revolution in Corporate Governance,” Australian Chief Executive (May 2006), “adapted from Richard Leblanc’s address Effective Corporate Governance: Measuring and Benchmarking Board and Director Performance, to CEDA Melbourne on 8 November 2005,” 24-27.
Leblanc, Richard, “Understanding the Revolution in Corporate Governance,”Across the Board: A Newsletter for Australian Directors (February 2006), 8-10.
Jones, Mark, and Leblanc, Richard, “Human ‘Chemistry’: A Key Driver of Future Australian Boardroom Performance,” International Corporate Governance Review(2006), 86-91.
Leblanc, Richard, “The Move Towards Competency-Based Boards,” The Corporate Board (January-February 2005), 22-26. Adapted and modified from “Preventing Future Hollingers,” ibid.
Leblanc, Richard, contributor, “Performance Measurement: A Finance and Management Special Report (SR9),” Institute of Chartered Accountants in England and Wales (September 2005), 33-34.
Leblanc, Richard, “Preventing Future Hollingers,” Ivey Business Journal(September-October 2004), 1-9.
Leblanc, Richard, and Gillies, James, “The Coming Revolution in Corporate Governance,” Ivey Business Journal (September-October 2003), 1-11.
Leblanc, Richard, “Director Education and Orientation Programs,” The Corporate Board (July-August 2003), 23-25.
Light, Dorothy K., and Leblanc, Richard, “Integrating the New and Educating the Current Director,” The Effective Board (National Association for Corporate Directors, Washington, D.C., July 2003), 7-9.
Leblanc, Richard, “Research Note on Board Effectiveness,” Director’s Monthly(National Association for Corporate Directors, Washington, D.C., November 2002), 17.
Leblanc, Richard, “Board Assessments” Directors Monthly, Special Issue on Board Evaluation, National Association of Corporate Directors, Washington, D.C., Spring 2002.
Leblanc, Richard, “Assessing Board Performance: 10 Key Factors,” The Corporate Board (January-February 2002), 1-7.
Leblanc, Richard, “Board Assessment: A Top 10 List for Assessing the Effectiveness of Your Board and Individual Directors,” Federated Press Journal of Corporate Governance 2001 (1:4), 38-43.
Leblanc, Richard, and Hebb, Laurence, “Directors at the Gate,” Professional Administrator, newsletter of The Institute of Chartered Secretaries and Administrators in Canada (1999) 23:2, 18-21.
Hebb, Laurence, and Leblanc, Richard, “Ethics in International Business Transactions,” Canadian International Lawyer (1998) 3:1, 1-7, 27.
Other publications
Leblanc, Richard, “Do's and Don’ts of Corporate Governance,” Winter Issue of Club Manager Quarterly, 2023.
Leblanc, Richard, “Three ways for shareholders to have their say on pay,” The Globe and Mail, May 7, 2015. See article here.
Leblanc, Richard, “Don’t let your board fail your company,” The Globe and Mail, column in Corporate Governance special supplement, December 3, 2014. See article here.
Leblanc, Richard, “Ask the Expert: Changes in Board Selection – What Are the Implications for Women?” Leaders of Change (Women in the Lead, February 2005), 7.
Leblanc, Richard, “What Really Makes a Board Effective,” The Globe and Mail, column in Corporate Governance special supplement, October 9, 2003, C3.
Hebb, Laurence, and Leblanc, Richard, “Business Ethics: Directors Must Take the Lead,” The Globe and Mail, July 2, 1998, B2.
Leblanc, Richard, and Hebb, Laurence, “Trends in Corporate Governance,”Association (June-July 1998), 9-11.
Leblanc, Richard, and Hebb, Laurence, “Corporate Ethics Programs: Why Directors Need to Lead Them,” The Osler Outlook (Winter 1998), 7.
Leblanc, Richard, “All stakeholders come first,” The Globe and Mail, November 6, 1997, B2.
Unpublished Professional Reports
Conference papers
Leblanc, Richard, and Lascaris, A. Dimitri, “Shareholder Litigation: An Important Tool for Effecting Corporate Governance Reform,” The Second International Class Action Conference, Westin Hotel, Sydney, Australia, October 25-26, 2007.
Leblanc, Richard, “Improving Board Decision-Making: An Inside View,” Henley Management College, October 2003 and October 2005, Oxfordshire, U.K.
Leblanc, Richard, and Schwartz, Mark, “The Black Box of Board Process: Lessons in Studying Difficult Subjects,” Academy of Management Meeting (Research Methods Division), New Orleans, August 2004 (accepted but not presented).
Leblanc, Richard, “Getting Into the Black Box: What Really Matters in Board Decision-Making,” Henley Management College, Oct. 2000, Oxfordshire, U.K.
Other
Leblanc, Richard, “What Length of Director Service is Optimal and Ethical?,” October 8, 2019, reprinted from Canadian Business.See here.
Participated in a joint academic letter to the editor, Financial Post, drafted by Anita Anand, February 1, 2018. See letter here.
Bankes, John F. and Leblanc, Richard, “York University: Selection of a Chair, Board of Governors,” paper submitted (January 2012).
Leblanc, Richard, “A Review of the Self-Assessment of the Governance of Crown Corporations in the Province of Saskatchewan,” presented to Crown Investment Corporation, September 2007.
Leblanc, Richard, “Assessing Board Performance: Key Factors,” in Sapir, E., ed., “Russian Enterprises in the Transitive Economy: Materials of the International Conference,” Vol. I, Yaroslavl: Yaroslavl State University (2002), 62-65.
Leblanc, Richard, “Governance in International Sport and the International Olympic Committee: ‘Best Practices’ From the Private Sector,” paper presented at OATH Symposium [Olympic Advocates Together Honorably]: “Ignite the Democratic Flame,” June 11-13, 1999, New York.
Clarkson, Max, Deck, Michael, and Leblanc, Richard, Codes of Ethics, Conduct and Practice, Clarkson Centre for Business Ethics, published by The Society of Management Accountants of Canada, 1997.