Professor Elam

11/22/2024

Acct 5308 Fall 2024 Final Exam Preview

40 m/c questions

200 points

100 minutes

Rights Theory

IMA Standards

Aristotle’s belief

Josephson Institute

Audit Ethics – specific questions regarding behavior – 4

Civility

Heinz and the Drug

Kohlberg stages – 2

Cognitive Dissonance

A Team Player Case

Kidder Theory

Director  Ethical Responsibility

SEC action on misstatements

Role of Leader

J & J Credo

Tone at the Top

Backdating options

Tax planning

Independence impairment

Remove the external auditor

Beauda medical case

AICPA Code

Conceptual Framework

Tax standards

Communication

Materiality

ZZZZ Best

Illegal acts

SARBOX 302

Material Misstatement

Statement Fraud

Monsanto Case

Enron partnerships

Allergan charge

Earnings Management

Non GAAP financial metric