Joseph Smith,a Forensic Accountant,is Considering Whether to Accept an Engagement

question 46

Multiple Choice

Joseph Smith,a forensic accountant,is considering whether to accept an engagement or not.From the preliminary information of the case,he is not able to identify a specific conflict of interest.However,he realizes that there is a chance that the engagement might create the perception of a conflict of interest in the professional community.Joseph should

• A) accept the engagement as there is not real conflict of interest.
• B) not accept the engagement because law does not allow acceptance of such engagements.
• C) accept the engagement because perception of conflict is not likely to affect him.
• D) not accept the engagement as perception of a conflict could erode his credibility.

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Definitions:

Reinforcer

Any stimulus that, when presented after a response, strengthens the response or increases the likelihood that it will happen again.

Primary Reinforcers

Stimuli that are inherently rewarding and satisfy biological needs, used in behavioral conditioning to reinforce desired behaviors.

Secondary Reinforcer

A stimulus that becomes reinforcing through its association with a primary reinforcer, meaning it is not naturally rewarding.

Shaping

A process in behavioral psychology involving the reinforcement of closer and closer approximations of a desired behavior.