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Ethics in Accounting: A Decision-Making Approach by Gordon Klein

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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 ...

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