Corporate Governance and Ethics

Index

A

Absolute assurance, 256

Abusive tax shelters, 267

Accountability

audit committee and, 125

director and, 410

governance structure development and, 40

organizational, 403–404

Accounting and auditing enforcement releases (AAEAs), 164–165

Accounting Series Release (1940), 122

Accounting standards

attributes across countries, 385

principle-based vs. rules-based, 169–170

Adelphia, 44, 156, 257

Advance Collegiate Schools of Business (AACSB), 72

Adverse opinions, 265

Agency theory, government mechanisms and, 43

Agendas, audit committee, 125, 130–131

Aggregate contractual commitments, 165

Alternative dispute resolution (ADR), 282

Alternative investment market (AIM), 398

American Accounting Association (AAA), 21

American Bar Association, 220

American Institute of Certified Public Accountants (AICPA), 211–213

attest engagements and, 78

audit committees and, 122

enhanced business reporting and, 415

ethics education and, 71

ethics incentives and, 67

NPO audit committee effectiveness and, 354

passage of SOX and, 211–213

role of, 211

American Law Institute, 220

American Stock Exchange (AMEX), 398

Annual incentive compensation, executive, 159–160

Antifraud programs and practices, 416–418

Applied ethics, 61

Arthur Andersen LLP, 257

Association for Investment Management and Research (AIMR), 315

Association of British Insurers (ABI), 405

Association of Certified Fraud Examiners (ACFE), 417

Assurance services, internal auditors and, 230

Attorney-client privilege, 308, 312–313

Audit charters, ...