Examlex
Explain how a merchandising company can manipulate earnings through its year-end inventories. What can an auditor do to detect this type of manipulation?
Hierarchy of Needs
A motivational theory proposed by Abraham Maslow, outlining five levels of human needs, from basic (physiological) to higher-level (self-actualization), driving behavior to fulfill these needs.
ERG Theory
A motivation theory developed by Clayton Alderfer that categorizes human needs into three categories: Existence, Relatedness, and Growth, modifying Maslow's hierarchy of needs.
Needs Hierarchy Theory
A psychological theory proposing that human needs are arranged in a hierarchy, with basic needs being the most fundamental.
Perceptions of Fairness
Individual judgments about the appropriateness, justness, and equity of an action or decision, often relating to treatment by others.
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