A comprehensive guide to the principles of morally right conduct in the accounting profession, highlighting the importance of integrity, objectivity, and professional competence.
Instances in which corporations have been found in serious breach of accounting ethics generally by falsifying or manipulating information so that financial statements do not give a true and fair view of the company's performance.
Detailed exploration of advertising ethics, encompassing the principles and guidelines aimed at ensuring truthful, non-deceptive, and responsible advertising practices.
Algorithmic accountability refers to the responsibility of developers to ensure their algorithms are fair and unbiased, a critical aspect in technology that impacts various sectors from finance to social media.
Altruism refers to the selfless concern for the well-being of others, often leading to actions that benefit others at a personal cost.
A comprehensive look at the American Institute of CPAs (AICPA), including its historical context, functions, importance, and influence on the accounting profession.
An in-depth look at answerability, its historical context, types, key events, detailed explanations, importance, applicability, examples, and more.
Applied Ethics is the application of ethical theories to real-life situations, involving analyzing and resolving moral issues in fields such as medicine, business, law, and technology.
Assent refers to the agreement by minors or individuals who are not legally able to give full consent. It involves acknowledgment or expression of willingness to participate or comply.
The Association of Chartered Certified Accountants (ACCA) is a global professional accountancy body that offers the Chartered Certified Accountant qualification. It aims to promote global accounting standards and ethical practices.
Assumed consent, synonymous with implied consent, is consent inferred from actions or the situation rather than explicit verbal or written agreement.
An in-depth exploration of 'Bad Faith', its implications, examples, and relevance in various disciplines such as law, insurance, and philosophy.
Bilking refers to the act of avoiding payment for services, commonly associated with food establishments but applicable to hotels, transportation, and other service-oriented industries.
An in-depth exploration of biodynamics, a holistic, ecological, and ethical approach to farming and gardening, encompassing its history, principles, practices, and impact.
A Blind Trust manages the private financial affairs of a person in public office without informing them of the transactions, preventing conflicts of interest. Explore its historical context, types, key events, detailed explanations, and more.
A Board of Commissioners is an oversight body that ensures adherence to laws, regulations, and ethical practices within various organizations, often including public agencies and corporations.
A comprehensive examination of Breach of Fiduciary Duty, its historical context, types, key events, detailed explanations, legal implications, famous cases, and relevant terminology.
A code of best practice, established by Thomas Dunfee and David Hess of the University of Pennsylvania, describing how a company and its employees should deal with any attempt to make or solicit improper payments.
Candor is the attribute of being open, frank, and honest in communication and behavior. This entry explores its historical context, importance, applications, examples, and related terms.
A comprehensive guide to understanding the Certified Financial Planner (CFP®) certification, its historical context, requirements, importance, and applicability in the field of financial planning.
An in-depth exploration of the ethical and moral qualities of an individual, influencing personal behavior and decisions.
Comprehensive coverage of Chartered Financial Planners including historical context, qualifications, importance, and applicability.
An in-depth exploration of the Chinese Wall, a notional information barrier within businesses to prevent the improper flow of sensitive information.
Cloning is the process of producing genetically identical copies of a biological entity. It can be applied to genes, cells, tissues, and entire organisms, using various techniques in biotechnology.
An in-depth exploration of Codes of Conduct, their historical context, types, key events, models, importance, and applicability within various sectors. Learn how they guide ethical behavior and align individual responsibilities within organizations.
An in-depth exploration of the ethical guidelines that professional accountants must adhere to, as established by the International Ethics Standards Board for Accountants (IESBA).
Company values are the fundamental beliefs and guiding principles that dictate the behavior and decision-making processes within an organization.
An exploration into the philosophical concept of compatibilism, the belief that free will and determinism are not mutually exclusive and can coexist harmoniously.
Conduct refers to deliberate and ethical aspects of one's actions, encompassing moral responsibilities and standards of behavior in various contexts.
Consent is the agreement to terms or actions proposed by another party, encompassing legal, ethical, and everyday contexts. This concept is fundamental in interactions ranging from personal agreements to formal legal contracts.
An in-depth look into the unethical practice of falsifying financial records or statements to mislead others regarding the financial performance or position of an accounting entity.
A detailed overview of the concept of 'Cooking the Books', including historical context, types, key events, and importance. This article discusses the techniques, implications, and legal considerations related to the manipulation of financial records.
Comprehensive overview of mechanisms and practices ensuring that organizations adhere to legal and ethical standards.
The Corporate Governance Code is a set of best practice guidelines in corporate governance that ensures transparency, accountability, and ethical conduct in corporations. First issued with the Hampel Report of 1998, it incorporates recommendations from the Cadbury and Greenbury Reports and is regularly updated.
An in-depth exploration of Corporate Social Responsibility (CSR), encompassing its history, types, key principles, real-world applications, and significant implications for businesses and society.
An in-depth exploration of Corporate Social Responsibility (CSR), its definitions, types, historical context, applicability, and the integration of ethical behavior into business models.
An in-depth exploration of corruption, its types, causes, impacts, and measures to combat it.
An in-depth exploration of corruption, its types, historical context, implications, and ways to combat it.
An exploration of the concept of credibility, its importance in various fields, historical context, types, key events, and applications in real-world scenarios.
An in-depth look at the term 'Credo,' its origins, types, uses, and significance in various contexts.
Cronyism involves the appointment of friends and associates to positions of authority without proper regard to their qualifications. This term encapsulates practices that undermine meritocracy and can lead to the inefficiency and corruption of institutions.
An in-depth exploration of 'Cunning,' covering its historical context, types, key events, explanations, and more.
An in-depth exploration of deceit, including its historical context, types, key events, psychological models, societal impact, related terms, and more.
A comprehensive exploration of deceitful behavior, its historical context, types, key events, detailed explanations, and various relevant considerations.
An in-depth look at deception, its types, historical context, significance, and examples across various fields.
Exploring the meaning, implications, and historical context of the term 'deceptive,' including its types, key events, and applications across various domains.
A comprehensive guide to Deontology, an ethical theory that emphasizes the importance of duties and rules, covering its historical context, key principles, types, key events, and practical applications.
An in-depth look into descriptive ethics, exploring people's beliefs about morality, historical context, key concepts, methodologies, and applications in various fields.
An exploration of dignity, its historical context, types, key events, explanations, importance, applicability, and more.
Exploring the concept of dishonesty, its types, implications, historical context, and more.
A comprehensive exploration of dishonesty, its types, historical context, key events, mathematical and psychological models, importance, applicability, and real-world examples.
A comprehensive look at distributive judgement, its principles, historical context, applications, and significance in various fields.
Divine Command Theory posits that moral obligations are commanded by God, serving as the foundation for ethical behavior.
A comprehensive exploration of double-dealing, including its historical context, types, key events, explanations, importance, examples, and related terms.
Duty of Loyalty refers to the obligation of an individual, especially in a fiduciary capacity, to avoid conflicts of interest and act for the benefit of another party without personal gain.
Exploring the legal obligation to provide aid in various jurisdictions, historical context, types, key events, applicability, and more.
Environmental Ethics examines the moral relationship between humans and the environment, offering guidance for sustainable practices and stewardship.
Ethical behavior involves actions that adhere to both moral principles and professional standards. It is a key concept across various spheres including business, philosophy, law, and everyday life. Ethical behavior ensures fairness, justice, and respect within society.
An in-depth exploration of ethical dilemmas, their historical context, key events, types, significance, applicability, examples, and related concepts in various fields.
A comprehensive guide to ethical journalism, including historical context, key principles, real-world examples, and its importance in modern media.
Ethical labor ensures fair wages, safe working conditions, and respect for workers’ rights, contributing to a just and equitable workplace.
Ethical Leadership involves leading by example with an emphasis on moral and ethical principles.
Ethical sourcing involves procurement processes that consider the ethics of suppliers and their labor practices, ensuring responsible and sustainable supply chains.
Ethical standards are principles that guide the professional conduct and practice in various fields, ensuring integrity, accountability, and fairness.
An exploration of the concept of Ethical Walls, including their historical context, types, importance, and applications in various fields.
Ethics in Accounting encompasses the principles and standards that guide the professional conduct of accountants to ensure integrity, transparency, and accountability.
A comprehensive overview of the ethical considerations surrounding the development and implementation of artificial intelligence, including historical context, key issues, models, and future implications.
Express consent refers to permission that is clearly and unmistakably stated, either verbally or in writing, and is often required in legal and medical contexts.
Impartial and Just Treatment or Behavior Without Favoritism or Discrimination
Falsification involves deceitful alteration or manipulation, focusing specifically on altering the truth to create deception, often involving fabrication or alteration of data.
Exploring the differences between fame and honor, including historical context, key events, and the significance of each in society.
Fiduciary duty is the legal and ethical obligation to act in the best interest of another party, often involving managing assets or making decisions that impact the party being served.
A comprehensive overview of forced labor, including historical context, types, key events, detailed explanations, and relevance in modern society.
A comprehensive guide to understanding fraudsters, including their motivations, methods, historical context, and preventive measures.
Fraudulent financial reporting involves intentional misrepresentation of financial statements to mislead stakeholders, unlike earnings management that stays within legal bounds.
An in-depth exploration of the concept of Free Will, its historical context, types, key events, models, and importance in philosophy, psychology, and other disciplines.
Understanding the difference between 'glory' and 'honor': 'Glory' often refers to public acclaim for achievements, whereas 'honor' focuses on ethical and moral integrity.
The responsibility of government agencies to act according to legal and ethical guidelines and to answer for their financial and administrative actions. Ensuring that public officials use privileges like franking responsibly.
HALAL: Detailed examination of its meaning, historical context, applications in finance and banking, and more.
The Hatch Act of 1939 restricts political activity by federal employees to ensure ethical conduct and prevent undue political influence within the federal workforce.
A comprehensive overview of Hedonism, a philosophical theory that posits pleasure as the highest good. Explore its types, historical context, applicability, and related concepts.
An in-depth exploration of honesty, its implications, and its importance in various aspects of life.
A comprehensive exploration of the differences and relationship between honesty and integrity, including historical context, key concepts, examples, and real-world applicability.
The International Ethics Standards Board for Accountants (IESBA) develops ethical standards and guidance for professional accountants, ensuring transparency, accountability, and trust in the profession.
Comprehensive overview of the International Ethics Standards Board for Accountants (IESBA), its purpose, functions, historical context, and its importance in the field of accounting.
Impartiality, akin to independence, embodies a fair and just approach across diverse professions and scenarios, advocating for unbiased decision-making.
The concept of inalienability refers to something that cannot be sold or transferred without specific permission. This article explores the historical context, significance, applications, and various aspects of inalienable rights and properties.
Independence in Fact and Appearance refers to the state where auditors maintain neutrality and impartiality both in their actual conduct (fact) and as perceived by external parties (appearance).
An in-depth exploration of Informed Consent, its historical context, categories, key events, detailed explanations, importance, applicability, and related terms.
A comprehensive guide to insider trading, encompassing its historical context, key events, importance, and legal considerations.
A comprehensive exploration of the distinction and relationship between integrity and reputation, encompassing historical context, types, key events, importance, applicability, examples, and more.
The International Ethics Standards Board for Accountants (IESBA) is an independent body dedicated to developing and issuing ethical standards for accountants and auditors worldwide.
An in-depth exploration of the International Federation of Accountants (IFAC), its history, mission, key functions, and relevance in the world of accountancy.
Comprehensive coverage of the concept of invasion of privacy, including its historical context, types, key events, explanations, legal implications, and practical examples.
An in-depth exploration of journalistic integrity, its history, principles, and significance in maintaining trust and credibility in the media.
Exploring the nuanced differences between justification and excuse, particularly in legal contexts, with historical context, examples, and philosophical considerations.
An in-depth exploration of kickbacks, a form of bribery where return payments are made for preferential treatment, encompassing definitions, examples, historical context, implications, and related terms.
Exploring the concept of legality, its definition, types, historical context, applicability, related terms, FAQs, and references.
The idiom 'Line One’s Pockets' refers to the act of accruing personal wealth or profit, frequently through unethical means.
A comprehensive look at the controversial practice of massaging statistics, its methods, historical context, implications, and real-world examples.
