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Case Study of Ethics

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Case Study of Ethics
Ethical Dilemmas
Case Studies
Professional Accountants in Business
December 20112
Contents
Introduction ...............................................................................................................................3
Case Study 1...............................................................................................................................5
Pressure to overstate stock valuation ...................................................................................5
Case Study 2...............................................................................................................................7
Pressure to participate in fraudulent activity........................................................................7
Case Study 3...............................................................................................................................9
Suspicion of false accounting.................................................................................................9
Case Study 4.............................................................................................................................11
Company restructure – working with limited resources.....................................................11
Case Study 5.............................................................................................................................13
Confidentiality when bidding for a contract........................................................................13
Case Study 6.............................................................................................................................15
Non-disclosure to auditors ..................................................................................................153
CCAB Ethical Dilemmas Case Studies for Professional Accountants in Business
Introduction
The following case studies were developed by the UK and Ireland’s Consultative Committee of Accountancy
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