The Identification and Categorization of Auditors' Virtues Author(s): Theresa Libby and Linda Thorne Source: Business Ethics Quarterly, Vol. 14, No. 3, Accounting Ethics (Jul., 2004), pp. 479-498 Published by: Philosophy Documentation Center Stable URL: http://www.jstor.org/stable/3857741 . Accessed: 08/02/2015 09:11 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit
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Case 1-2 Giles and Regas 4/21/2015 1.Facts Ed Giles, 35 year old CPA and a partner at Saduga & Micha accounting firm Susan Regas, 25 year old senior accountant in the same firm Giles and Regas been dating for four months They well know firm policy does not permit different ranks to date Most of the staff seem to know about their relationship Regas was assigned to audit CAA industry under Giles supervision Giles and Regas spending personal time during
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A Question of Managerial Ethics Cretia Ludwigson Keiser University Dr. Randy Kuhn Accounting for Decision Makers ACG5075 September 15, 2013 A Question of Managerial Ethics The ethical situation that Moyer found himself in is undoubtedly one that is encountered by many managers. In this short discussion, it will be argued that Moyer is facing a dilemma of corporate social responsibility. When Moyer discovered that the
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by various ethical attributes key among them being integrity, transparency, and accountability. Ethical Decision The SOX Act has the effect of ensuring that investors’ confidence improves through the existence of regulatory provisions that are effective in enhancing ethical standards. “The Supreme Court must determine if the Sarbanes-Oxley Act of 2002 violates the Constitution’s separation of powers framework by assigning too much power to the Public Company Accounting Oversight
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Chapter 1 The Financial Manager and the Firm Learning Objectives 1. Identify the key financial decisions facing the financial manager of any business firm. 2. Identify the basic forms of business organization used in the United States, and review their respective strengths and weaknesses. 3. Describe the typical organization of the financial function in a large corporation. 4. Explain why maximizing the current value of the firm’s stock price is the appropriate goal for management
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society and environment, such as by avoiding activities which may be harmful. Strategic planning is an essential preliminary step in the corporate world in which senior management defines the organization's strategy, direction and decision-making. Ethical values and social responsibility serve an important role in the
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difference in financial accounting and managerial accounting. What is account first and foremost accounting is an information system that reports on the economic activities and financial condition of a business or other organization. Financial accounting and managerial accounting plays different roles in society. This essay is also written to inform the readers of the financial statements used in accounting and what impact each statement has on the accounting process. Accounting provides information
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in the chapter. In addition to the definitions or descriptions in the chapter, the end of the book has a glossary. 1.2 Titles could be Controller, Vice-President of Finance, or Chief Financial Officer. 1.3 The two major uses of managerial accounting information are (1) information for managerial decision making (for example, make-or-buy decisions, store closure decisions, capital investment decisions), and (2) information for managerial control and performance evaluation (for example, budgeting
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Advanced External Auditing [AU2] Examination Blueprint 2013/2014 Purpose The Advanced External Auditing [AU2] examination has been constructed using an examination blueprint. The blueprint, also referred to as the test specifications, outlines the content areas covered on the examination and the weighting allotted to each content area. This document also lists the topics, the level of competence for each topic, and the related learning objectives and competencies. The learning objectives have been
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(24584193) Li Junyi (21771138) 9/21/2012 Introduction: Corruption is defined as wrongdoing on the part of an authority or powerful party through means that are illegitimate, immoral or incompatible with ethical standards. Business corruption has been one of the major ethical issues facing the world in modern times and there has been a lot of debate in regards to the motives of the companies that participate in it. Some even argue that corruption is not solely down to lack of honesty but more
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