Ethics in Accounting: A Decision-Making Approach

Index

A

1. Accountant– Client Conflict
2. Accountant– Client Privilege
3. Accountant-Prepared Records
4. Accounting Principles Rule
   1. Modifications
5. Accountant Regulation
6. Acts Discreditable Rule
7. Actual Consent
8. Adjusted Consolidated Segment Operating Income
9. Administrator
10. Adverse Interest Threat
11. Advertising and Other Forms of Solicitation Rule
12. Advocacy Threat
13. Age Discrimination in Employment Act of 1967
14. AICPA Code of Professional Conduct
    1. Core Principles of Professional Conduct
    2. Due Care and the Scope and Nature of Services
    3. Impact of
    4. Integrity
    5. Objectivity and Independence
    6. Overview
    7. Public Interest
       1. Viewpoint of Other Professions
       2. Viewpoint of the Accounting Profession
    8. Responsibilities
15. AICPA's Statement on Standards in Personal Financial Planning Services
16. Altruism
17. Altruistic Whistleblower
18. Amended Tax Return
19. Americans with Disabilities Act
20. Antidiscrimination Rules
    1. Criticisms
21. Antiretaliation Laws
    1. Employer Manipulation
22. Aristotle's Philosophy of Distributive Justice
23. Attest Engagements
24. Attest Opinion
25. Attitudes and Rationalizations
26. Attorney– Client Privilege
27. Audit Committees
    1. Roles
    2. Code of Conduct
    3. Document Retention Policy
    4. Affects on Company Management
       1. Certification Requirement
       2. Incentive Based Compensation
       3. Company Provided Loans
       4. Coercion
       5. Whistleblower Retaliation
    5. Impact
    6. Impact on Tax Provisions
    7. Impact on Nonprofit and Private Organizations
28. Audit Firm Rotation

B

1. Becker Rational Model
   1. Flaws in
2. Behavioral
3. Beneficiaries
4. Bernie Madoff
5. Big Bath Accounting
6. Blind Trust
7. Bomb Crater Effect ...