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
  8. Bribery Act of 2010
  9. Bribery
    1. and Accounting Profession
    2. Combatting
    3. Detecting
    4. Identifying
    5. Nature of
    6. Pressure
    7. Receiving

C

  1. CARE
  2. Categorical imperatives
  3. Channel Stuffing
  4. Cheater's High Effect
  5. Cheater's High
  6. Cheating
  7. Civil Rights Act of 1964
  8. Claw-Back Provision
  9. Client Consent
  10. Client-Prepared Records
  11. Close Relatives
  12. Cognitive Overload
  13. Commercial Bribery
  14. Commissions and Referral Fee Rule
  15. Commissions
  16. Committee on Sponsoring Organizations (COSO)
  17. Common Discreditable Acts
  18. Companies Act
  19. Compliance Corner
  20. Concurring Partner
  21. Confidential Client Information Rule
  22. Confidential Information
    1. Issues Concerning
    2. Nature of
    3. Preserving
    4. Summary
    5. Why Protected
  23. Confidentiality in Tax Practice
  24. Confirmation Bias
  25. Conflict of Interest
    1. Actual Versus Apparent
    2. Behavioral Aspect
    3. Client Waivers
    4. Evaluating
    5. Existing Versus Potential Future
    6. in Accounting Profession
    7. in Tax Practice
    8. Managing
    9. Prohibition Against
    10. Versus Duty of Confidentiality
  26. Conflict Check
  27. Consequential Damages
  28. Consequentialism
  29. Consolidata Services Case
  30. Consolidated Income Statement
  31. Continental Vending Doctrine
  32. Contingent Fee
    1. Aligning Incentives
    2. Versus Kickbacks
  33. Contingent Fees Rule
  34. Cookie Jar Accounting
  35. Copycat Effect
  36. Corporate Social Responsibility (CSR)
    1. Accounting for
      1. Emerging Challenges
      2. Importance of
    2. Defining
    3. Future of
    4. Impact of
    5. Investment Rights
    6. Nature of
    7. Sustainability
    8. Theories
  37. Cotrustees
  38. Covered Member
  39. Current Client

D

  1. Dead Presidents Effect
  2. Debarment
  3. Deep Throat
  4. Denial of Standards Effect
  5. Deontology
    1. Criticisms
  6. Depleted Resistance Effect
  7. Difference Principle
  8. Direct Interest
  9. Disclaimer of Opinion
  10. Discounting
  11. Discreditable Acts in Tax Practice
  12. Discreditable to the Profession Standard
  13. Distributive Justice
    1. Nature of
    2. Theories of
  14. Document Retention
  15. Dodd– Frank Act
    1. Whistleblower Program
      1. Criticisms
  16. Dual Processing
    1. System
    2. System
  17. Dual-Client Conflict
  18. Duties as General Professional
  19. Duties as Tax Planner
  20. Duties as Tax Return Preparer
    1. Assessing Positions
    2. Claiming Uncertain Positions
    3. Formulating Positions
    4. Obtaining Information
    5. Threshold Standards
      1. Application
  21. Duties as Taxpayer Advocate
  22. Duty of Care
  23. Duty of Impartiality
  24. Duty of Loyalty
  25. Duty to...
    1. Apply GAAP
    2. Disregard GAAP Rules
    3. Honor Others' Property Rights and Agreements
    4. Not Obscure Important Information
    5. Not Physically Harm Others
    6. Place Facts in Context
    7. Possess Sound Moral Character
    8. Present Material Facts
    9. Report Others' Misconduct
    10. Respect Others' Privacy
    11. Respect Others' Right of Free Association
    12. Tell the Truth
    13. Treat Equals Equally, with Justice for All

E

  1. Egoism
    1. Critics of
    2. Nature of
    3. Proponents of
  2. Engagement Quality Reviewer
  3. Enron
    1. Accounting Practices
    2. and Arthur Andersen CPA
    3. Business Model
    4. Lessons
    5. Overview
    6. Theatrics
  4. Estate
  5. Ethical...
    1. Behavior from Legal Behavior
    2. Absolutism
    3. Absolutism Versus Relativism
    4. Rationalization
    5. Relativism
  6. Ethics
    1. and Accounting
    2. in Financial Accounting
    3. in Governmental and Nonprofit Accounting
    4. in Internal Controls
    5. in Management Accounting
    6. in Other Accounting Roles
    7. in Our Daily Lives
    8. in Tax Reporting
    9. Influences on Behavior
    10. of Care
    11. of Full Disclosure
    12. of Insider Trading
    13. Professional Endeavors
  7. Europe's Enron
  8. Examination of Prospective Financial Statements
  9. Executor
  10. Expected Probability of Detection
  11. Expected Magnitude of Punishment
  12. Expected Value of Benefits
  13. External Disclosures
  14. External Whistleblower

F

  1. Facilitation Payments
  2. Failure to...
    1. Comply with Personal Tax Responsibilities
    2. Follow Rules of Governmental Regulatory Bodies
    3. Protect Confidential Client Information
    4. Return Client Records
  3. Fair Use Doctrine
  4. Fair Value
  5. False Claims Act
  6. Familiarity Threat
    1. Special Rules
  7. Federal Tax Law
  8. Fiduciary Duties in Tax Practice
  9. Fiduciary Duty
  10. Fiduciary Relationship
  11. Fiduciary Tax Return
  12. Financial Accounting Standards Board (FASB)
  13. Financial Forecasts
  14. Financial Projections
  15. Financial Reporting Oversight Role
  16. Foreign Corrupt Practices Act
  17. Forensic Accountants
  18. Form 10-K
  19. Form 10-Q
  20. Form 8-K
  21. Form of Organization and Name Rule
  22. Framing
  23. Fraud Triangle
  24. Fund of Funds Case

G

  1. Gender Egalitarianism and Humane Orientation
  2. General Disclosure
  3. Generally Accepted Accounting Principles (GAAP)
    1. Departure From
  4. Generally Accepted Auditing Standards (GAAS)
  5. Gifts and Entertainment
  6. Global Reporting Initiative
  7. Government Accountability Office (GAO)
  8. Governmental Accounting Standards Board (GASB)
  9. Grantor
  10. Great Harvard Cheating Scandal
  11. Greed
    1. Biological origins
    2. Nature of

H

  1. HealthSouth
  2. Hiding Debts
  3. Horizontal Equity
  4. Hostile Work Environment Harassment
  5. Hypothetical Social Contract

I

  1. IFAC Code of Ethics for Professional Accountants
  2. Immediate Family
  3. Implied Consent
  4. Improper Disclosure of CPA Exam Questions
  5. Improper Capitalization of Expenditures
  6. Improper Use of Nondisclosure Agreements
  7. Incentives and Pressures
  8. Income Beneficiary
  9. Inconsistent Positions with Prior-Year Tax Returns
  10. Indemnification Agreements
  11. Independence Rule
    1. Actions when Impaired
    2. Basic Rules
    3. Impairment by Creditor Interest
    4. in Consulting and Outsourced Internal Audit Services
    5. in Tax Practice
    6. in Trust and Estate Administration
    7. Other Sources
    8. Requirements
    9. Safeguards
    10. Threats to
  12. Indirect Interest
  13. Information Barriers
  14. Information Overload
  15. Intimidation Threat
  16. Insider Trading
  17. Insider
  18. Integrity and Objectivity Rule
  19. Inter Vivos Trusts
  20. Interest
  21. Internal Disclosures
  22. Internal Whistleblower
    1. Basics
    2. Mandatory
    3. Detecting
  23. Intestate
  24. Irrevocable Trust
  25. IRS Whistleblower Program
  26. Is...
    1. Discrimination Ever Acceptable
    2. It Ever Acceptable to Take Others' Property
    3. Lying Ever Ethical
    4. Stealing Ever Ethical
  27. Issue of...
    1. Charging Interest
    2. Freedom of Contract
    3. Gay Rights
    4. Gender Equality
  28. Issue-Contingent Model
  29. Issuers

J

  1. Jeffrey Skilling

K

  1. Key Position
  2. Kickback
  3. Knowledge Spillover
  4. Kohlberg's Stages of Moral Development
    1. Application to Accounting Profession
    2. Criticism
    3. Level One: Pre-Conventional Level
    4. Level Three: Post-Conventional Level
    5. Level Two: Conventional Level

L

  1. Lehman Brothers
  2. Less Adherence to Social Norms
  3. Line Costs
  4. Litigation-Related Disclosures
  5. Living Trust
  6. London Interbank Borrowing Offered Rate (LIBOR)
  7. Loss Aversion Effect
    1. Importance

M

  1. Magnitude of Consequences
  2. Maintaining Accurate Accounting Records
  3. Management Participation Threat
  4. Manipulating Expenses
  5. Manipulating Revenues
  6. Marriage Penalty
  7. Material Indirect Interest
  8. Material, Nonpublic Information
  9. Materiality Principle
  10. Miscellaneous Fees or Promotional Write-Offs
  11. Moral Compartmentalization
  12. Moral Intensity
    1. Concentration
    2. Influences
  13. Moral Licensing
  14. Moral Reminders
  15. Moral Seduction
  16. More Likely than Not Standard
  17. Motivated Blindness
  18. Multiple-deliverable Arrangements

N

  1. Neurobiology and Ethical Decisions
  2. Neurobiology of Distributive Justice
  3. Neuroscience of Deontology and Consequentialism
  4. No-Detection Case
  5. No-Punishment Case
  6. Nonaudit Services
  7. Noncovered Members
  8. Normative
  9. Not Frivolous Standard

O

  1. Objectivity Principle
  2. Off-Balance-Sheet Liabilities
  3. Official Bribery
  4. Opportunity
  5. Organization for Economic Cooperation and Development (OECD)
  6. Other Comprehensive Bases of Accounting
  7. Other Discreditable Acts
  8. Overconfidence Bias

P

  1. Partner Rotation
  2. Past Clients
  3. Ponzi Scheme
  4. Pretextual Retaliations
  5. Price Discrimination
  6. Priming
  7. Principal Beneficiary
  8. Private Securities Litigation Reform Act of 1995
  9. Probability-Adjusted Cost of Punishment
  10. Probate
  11. Professional Skepticism
  12. Profit Disgorgement
  13. Prospective Clients
  14. Protective Order
  15. Proximity
  16. Psychological Model of Cheating
  17. Public Company Accounting Oversight Board (PCAOB)
    1. Registering
    2. Regulatory Oversight

Q

  1. Qui Tam Provision
  2. Quid Pro Quo Harassment

R

  1. Rationalization Effect
  2. Rawls's Theory of Social Justice
  3. Realistic Probability of Success Standard
  4. Reasonable Basis Standard
  5. Referral Fees
  6. Related Party Transactions
  7. Remainderman
  8. Reportable Events
  9. Repos
  10. Reputation Preservation
  11. Rest's Four-Component Model
    1. First Step: Moral Sensitivity
    2. Fourth Step: Moral Character
    3. Second Step: Moral Judgment
    4. Third Step: Moral Intent
  12. Revenge
  13. Reversibility Principle
  14. Risk Aversion
  15. Risk-Based Conceptual Framework
  16. Round-trip Transactions

S

  1. Sarbanes– Oxley Act (SOX)
    1. Impact on Publicly Traded Corporations
    2. Impact on Company Management
    3. Impact on Auditors
    4. Impact on Tax Practitioners
    5. Impact on Nonprofit and Private
  2. Securities Whistleblower Incentives and Protects
  3. Selective Perception
  4. Self Image
    1. Influence on cheating
    2. Importance of
    3. Implications on Maintenance Trade-Off
  5. Self-Interest Threat
  6. Self-Review Threat
  7. Self-Serving Bias
  8. Sexual Harassment
  9. Shareholder Theory
  10. Sherron Watkins
  11. Side Agreements
  12. Social Consensus
  13. Social Responsibility
  14. Special-Purpose Entities (SPE)
    1. Accounting
  15. Specific Consent
  16. Specific Disclosure
  17. Spendthrift Trust
  18. Split-Interest Trust
  19. Stakeholder Theory
    1. Contentions Against
    2. Contentions in Favor
  20. Statements on Standards for Tax Services (SSTS)
  21. Subcertifications
  22. Substance Over Form Doctrine
  23. Substantial Authority Standard
  24. Successor Trustee
  25. Sustainability Accounting Standards Board (SASB)

T

  1. Tax Fraud
    1. Detecting
  2. Tax Morale
  3. Tax Return Position
  4. Temporal Immediacy
  5. Temporary Insiders
  6. Testamentary Trust
  7. The Universal Declaration of Human Rights
  8. Third-party Service Providers
  9. Tip Hotlines
  10. Tone at the Top
  11. Triple Bottom Line
  12. Trustee

U

  1. U.S. Foreign Corrupt Practices Act
  2. U.S. Treasury Circular No. 230
  3. Undue Influence Threat
  4. Uniform Accountancy Act
  5. Uniform Prudent Investor Act
  6. Universality Principle
  7. Utilitarianism
    1. Criticisms
    2. Nature of

V

  1. Veil of Ignorance
  2. Vertical Equity
  3. Virtue Ethics
  4. Whistleblower
    1. Deciding to Become
    2. Downside
    3. in Tax Practice
    4. Motivations
    5. Outside Auditor
      1. Divulging Improprieties
    6. Protections
    7. Statutes Compared
    8. Types

W

  1. Whistleblower Antiretaliation
  2. Whistleblower Protections
  3. Whistleblowing
    1. Biological Aspects
    2. Cultural Aspects
  4. Work Product
  5. Working Papers
  6. WorldCom
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