Independent CAs in the Public Practice of Accounting Are Viewed

question 85

True/False

Independent CAs in the public practice of accounting are viewed as employees of their clients.

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Definitions:

Actor-observer Effect

The inclination to ascribe personal actions to external factors, while assigning the actions of others to their inherent traits.

Vicarious Reinforcement

Learning to replicate behavior by observing the consequences of others’ actions, rather than experiencing them firsthand.

Passive Avoidance Learning

A type of learning in which an individual learns to refrain from engaging with a negative or harmful stimulus.

Negative Reinforcement

A behavior modification technique where the removal of an undesirable or unpleasant outcome following a desired behavior increases the likelihood of that behavior in the future.