Business Sustainability, Corporate Governance, and Organizational Ethics

Index

A

• Accrual Earnings Management (AEM), 156
• Activist shareholders, 97
• Agency theory/shareholder theory, 64, 140–141, 145, 193, 202, 351, 382, 396, 463, 518, 693
• Alliance for Global Sustainability, 229
• Alternative dispute resolution (ADR), 617
• Alternative Investment Market (AIM), 9
• American Accounting Association (AAA) Task Force, 75
• American Assembly, 776
• American Bar Association (ABA) Coordinating Committee on Nonprofit Governance, 671
• American Institute of Certified Public Accountants (AICPA), 75, 199, 569–571, 594, 715, 856, 919, 940
• American Law Institute (ALI) Principles of Corporate Governance, 776
• American Stock Exchange (AMEX), 57, 349, 574, 575
• Analyst conduct, 676
• Analyst reports, 42, 44, 681
• Antifraud program, 200, 714
• Articles of incorporation, 32, 315, 410, 724
• Association for Investment Management and Research (AIMR), 676
• Association of Certified Fraud Examiners (ACFE), 570
• Association of Corporate Counsel, 671, 672
• Association to Advance Collegiate Schools of Business International (AACSB), 62, 70, 756, 757, 856
• Assurance Framework, 310
• Assurance function, 755
• Attest engagements, 310, 754, 924
• Attestation Standard, 264, 272, 310
  • Statement of Position (SOP) Statements on Standards, 310
• Attorney general, 572
• Attorney-client privilege, 545, 671, 673–674
• American Accounting Association (AAA), 60, 856, 940
• American Certified Fraud Examiners (ACFE), 940
• American Psychological Association (APA), 940
• Annual report, 61, 224, 236, 237, 304, 328, 466, 474–475, ...