New NOCLAR Standards Have Been Introduced in Some Jurisdictions Requiring

question 12

Multiple Choice

New NOCLAR standards have been introduced in some jurisdictions requiring professional accountants (PAs) to report internally if a client or employer is not in compliance with laws or regulations on a significant matter, and if the matter is not remediated, to report externally because some PAs were witnessing noncompliance but not speaking up because:

• A)they thought confidentiality prohibited it.
• B)they weren't sure if confidentiality prohibited it.
• C)they didn't have the moral courage to do so.
• D)they did not understand that speaking up was in the public interest.
• E)they did not want to be identified as whistleblowers.

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Definitions:

Same Individuals

Referring to using the same group of subjects or samples in different conditions or periods of a study or experiment.

Matched Pairs

A study design in which subjects are paired based on certain characteristics, with one subject from each pair receiving each treatment.

Parameter

A numerical characteristic or measure of a population, such as its mean or variance, which is often estimated using sample data.

Population

The entire aggregation of items or individuals from which samples can be drawn for statistical analysis.