Director - Paul E. Fiorelli
Certified Compliance and Ethics Professional
Professor of Legal Studies, Xavier University
The learning objectives of this course include:
- Enhance understanding of who must register as an Accounting Firm under §4701 of the Ohio Revised Code.
- Make attendees aware of disciplinary action for failing to register as an accounting firm
- Review previous accounting mis-steps and the regulatory response by the SEC
- Combat fraud with techniques discussed by the Association of Certified Fraud Examiners
- Examine the “Fraud Triangle” along with motivations and behavioral ethics of “Why Good Accountants Do Bad Things”
- Discuss a “common sense” introduction to the importance of business ethics and why accountants should appreciate “the Value of Values”.
Contact information for Professor Paul Fiorelli - (513)745-2050 (office), fiorelli@xavier.edu
Professor Fiorelli is Director of the Cintas Institute for Business Ethics at Xavier University. He was also selected to become part of an Ad Hoc Advisory Group to the United States Sentencing Commission in 2002-2004. This group included Attorney General - Eric Holder, and it reviewed Chapter 8 of the Federal Sentencing Guidelines regarding organizations. The Ad Hoc Advisory Group reported its recommendations to the United States Sentencing Commission on October 7, 2003. After minor revisions, these recommendations were sent to Congress on May 1, 2004 and became law on November 1, 2004.
Each year the Supreme Court, through the Supreme Court Fellows Commission, selects four individuals to work in different branches of the judiciary. Paul Fiorelli was selected as one of the 1998-1999 Supreme Court Fellows to work at the United States Sentencing Commission. During his fellowship year he researched and lectured on compliance and ethics issues, employee confidentiality questions, and how internal auditors can play a major role in compliance programs. He also received the "Thomas Clark Fellow Award" from Chief Justice William Rehnquist, and the 2007 International Ethics Award from the Society of Corporate Compliance and Ethics. In May of 2000 he was selected as a Senior Fellow for the Ethics Resource Center's Fellow's Program.
Professor Fiorelli received both his law and M.B.A. degrees in 1981, and has been a Certified Compliance and Ethics Professional since 2008. He has taught at Xavier University since 1983 and has been a tenured, Full Professor since 1994. He has received the following teaching awards: (1) the Dean's Award for Teaching Excellence in 2003, 2005 and 2006, (2) Teacher of the Year for the entire Williams College of Business in 1995 and 1997, (3) the Teacher of the Year for Executive MBA's in 1992, 1997 and 1999, and (4) the Lamp of Knowledge Teaching Award for the General Electric MBA program in 2002.
Professor Fiorelli has consulted, researched, lectured, and written extensively on the Federal Sentencing Guidelines. He completed a research grant regarding the Guidelines, funded by the Institute of Internal Auditors - Research Foundation. The outcome of the research has been published as a book entitled, "The Federal Sentencing Guidelines: Guidelines for Internal Auditors". Professor Fiorelli has also authored or co-authored, numerous articles published in legal and business journals including: the Wake Forest Law Review, Michigan State Law Review, Journal of Corporation Law, Albany Law Review, Boston College Environmental Affairs Law Review, Internal Auditor and Business Horizons. These articles have been cited in law journals from Harvard, University of Chicago, Stanford, and Columbia.