RESOURCE MANAGEMENT from International Encyclopedia of Marriage and Family Resource management is the process in which individuals and families use what they have to get what they want. It begins with thinking and planning and ends with the evaluation of actions taken. Three fundamental concepts in resource management are values, goals, and decision making. Values […]
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Autobiographical Significance Writers convey the significance of events by telling how they felt and what they thought at the time the event occurred and by telling what they think now as they look back on the event. Here’s an example from Brandt’s essay where she presents her remembered feelings and thoughts: I felt like a
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REMEMBERING AN EVENTREADINGS To learn about Brandt’s process of writing this essay, turn to A Writer at Work on pp. 57–62. How did trying out dialogues help Brandt discover the central conflict and significance of her story? ANNIE DILLARD, professor emerita at Wesleyan University, won the Pulitzer Prize for nonfiction writing in 1975 with her
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EXPLAIN ACTIONS FOR UNETHICAL ACTIONS Former Penn State president Spanier who was fired by the board of trustees in November 2011, is quoted as saying in an interview with Jeffrey Toobin of the New Yorker online after the trial of Sandusky that ended on June 22, 2012, about how the university worked that “honesty,
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Federal Sentencing Guidelines for Organizations 375 min622IX_fm_i-xxii.indd xxmin622IX_fm_i-xxii.indd xx 02/09/13 12:29 PM02/09/13 12:29 PM Table of Contents xxi Concluding Thoughts 377 Discussion Questions 378 Endnotes 380 Chapter 6 Cases 385 Case 6-1: SEC v. Halliburton Company and KBR, Inc. 386 Case 6-2: Con-way Inc. 390 Case 6-3: Insider Trading and Accounting Professionals 392 Case 6-4:
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Fraud in Financial Statements and Auditor Responsibilities 246 Ethics Reflection 246 Fraud in Financial Statements and the Audit Function 247 Nature and Causes of Misstatements 249 Errors, Fraud, and Illegal Acts 249 Reporting an Illegal Act 251 Auditors’ Responsibilities for Fraud Prevention, Detection, and Reporting 252 The Fraud Triangle 252 Incentives/Pressures to Commit Fraud 253
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Bernie Madoff’s Ponzi Scheme 128 Whistleblowing 131 Detection, Reporting, and Retaliation 131 Incentivizing Whistleblowing under Dodd-Frank 134 Accountants’ Obligations for Whistleblowing 134 Has the Whistleblowing Program Been Successful? 135 The Ethics of Whistleblowing 136 Concluding Thoughts 137 Discussion Questions 137 Endnotes 140 Chapter 3 Cases 149 Case 3-1: The Parable of the Sadhu 150 Case
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Code of Professional Conduct 175 Ethics Reflection 175 The Public Interest in Accounting: An International Perspective 177 Investigations of the Profession: Where Were the Auditors? 178 Metcalf Committee and Cohen Commission: 1977–1978 179 House Subcommittee on Oversight and Investigations: 1986 180 Savings and Loan Industry Failures: Late 1980s–Early 1990s 181 Treadway Commission Report: 1985; COSO:
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Ethical Reasoning: Implications for Accounting 1 Ethics Reflection 1 Integrity: The Basis of Accounting 3 Religious and Philosophical Foundations of Ethics 4 What Is Ethics? 5 Norms, Values, and the Law 6 Ethical Relativism 8 Situation Ethics 8 Cultural Values 10 The Six Pillars of Character 11 Trustworthiness 12 Respect 15 Responsibility 15 Fairness 15
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Earnings Management and the Quality of Financial Reporting Case Descriptions Case # Case Name/Description 1-1 Harvard Cheating Scandal Student cheating at Harvard raises questions about responsibilities of instructors and student personal responsibilities 1-2 Giles and Regas Dating relationship between employees of a CPA firm jeopardizes completion of the audit. 1-3 NYC Subway Death: Bystander Effect
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