AICPA Code of Professional Conduct Composition‚ Applicability and Compliance The Code of Professional Conduct of the American Institute of Certified Public Accountants consists of two sections—(1) the Principles and (2) the Rules. The Principles provide the framework for the Rules‚ which govern the performance of professional services by members. The Council of the American Institute of CPAs is authorized to designate bodies to promulgate technical standards under the Rules‚ and the Bylaws
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Enron The affect of the unethical behavior of the profitability of Enron was that the third party “outside” independent auditors was not able to backup and have accounting financial statements‚ some of those auditors and financial institutions may have been misled by the corporation’s net income. If I was an accountant for this company I would have followed regulated federal security laws‚ and if failed to provide prove of documents or financial statements‚ I would admit to my mistakes but also
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Tobacco Giant ’s Unethical Research Throughout history many industries manage to be successful enterprises‚ recreational substances like alcohol and tobacco have been under scrutiny in modern times. The detrimental impact on the health of our society has become a matter of concern of our government. Tobacco is responsible for more than six million each year. World Health Organization (2012) The origin of tobacco is ancient it is believed to have begun growing in the America’s in 6000 BCE. Borio
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Preparing to Conduct Business Research Part IV RES 351 Preparing to Conduct Business Research Introduction Business research is a must in today business world. Cox Communications is not exempt from this statement. They have a problem that needs to be solved‚ why are their customers unhappy with their services. The following will go over how to access the population‚ the instruments used to collect the data or information‚ the appropriate sampling method‚ the sampling frame and size‚ the qualitative
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experimentation is one of the world’s most talked about topics. Everyone has there own opinions on it‚ deciding whether it is ethical or unethical. When people are making decisions in front of others they need reasons. For example human experimentation is ethical as long as there is consent from the person being experimented on. To some people human experimentation is unethical but‚ human experimentation is ethical because of the vaccines that are made‚there is consent from the person‚ and it’s the only way
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(Wolverton‚ 2007). However‚ what coupled with its splendid success are numerous criticisms from the general society. This paper firstly examines two of the most severely unethical issues in iPhone’s marketing activities‚ and then provides some possible suggestions to these problems. Finally a brief conclusion will be drawn. 2． iPhone’s Unethical Marketing Activities ． Deceptive Advertising Practices On July 26‚ 2007‚ a class-action lawsuit was filed against Apple and iPhone carrier AT&T for deceptive advertising
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employees‚ middle managers and directors of the Company must respect our traditional code of conduct to ensure that all our business units behave and act in a consistent manner from ethically and legally. The Code of Conduct is the basis for the comprehensive and ongoing compliance of all corporate policies and procedures‚ in an open relationship among colleagues‚ which contributes to good business conduct‚ and a lasting positive perception of the integrity of our employees. Being considered as one
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For the accounting field‚ the American Institute of Certified Public Accountants (AICPA) maintains and enforces a code of professional conduct for public accountants. By adhering to the code‚ accounting professionals assume an obligation of "self-discipline above and beyond the requirements of laws and regulations" (AICPA‚ 2006‚ para. 8). The duties placed on accounting professionals by the code of ethics require "professional competence‚ confidentiality‚ integrity‚ and objectivity" (Bookrags‚ 2006
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Management Information Systems: Managing the Digital Firm‚ 11e (Laudon/Laudon) Chapter 2 Global E-Business: How Businesses Use Information Systems 1) Operational management is responsible for directing the day-to-day operations of the business and therefore needs transaction-level information. Answer: TRUE Diff: 1 Page Ref: 45 AACSB: Reflective thinking skills CASE: Content Objective: 2.2 2) Deciding whether to introduce a new product line is the responsibility of an operational
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It is unethical to poach animals because it leads to extinction‚ illegal trade ‚ and the s pread of disease; despite these issues‚ many believe that the money made from poaching is more important than the negative consequences. One negative consequence of poaching is that many times poachers kill animals until they become greatly endangered or extinct. This causes some problems in the ecosystems where these animals live. If one animal goes extinct‚ this means less food for the animal that used to
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