EAG 16: An Ethical Puzzle

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Across
  1. 1. an ethical theory that suggests there are no absolute truths; moral truths depend on individual or cultural perspectives
  2. 3. widely considered the “father of ethics”
  3. 10. a U.S. government agency that investigates crimes, protects national security, and enforces federal laws
  4. 12. Accounting firm that collapsed in 2002 due to accounting scandals (2 words)
  5. 13. Ethical perspective where the morality of an action is judged by its outcomes or consequences
  6. 14. Accounting professional organization that has a code of professional conduct which includes ethics
  7. 15. EY’s alleged failure to catch major fraud at HealthSouth, whether ordinary or grossly
  8. 16. Perspective that asks “what decision produces the best result for me?”
  9. 17. Creator and found of EthicsGame
  10. 21. Risk probability that an auditor will give an unqualified opinion on materially misstated financial statements
  11. 24. the illegal practice of trading stocks or other securities based on non-public, material information about a company
  12. 26. the responsibility of auditors to perform their duties carefully, thoroughly, and according to professional standards
  13. 28. an ethical theory that suggests decisions should prioritize the shared interests and benefits of all members of society
  14. 29. Healthcare company, whose executives committed accounting fraud to boost earnings
  15. 30. theft or misappropriation of funds placed in one’s trust or belongings to one’s employer
Down
  1. 2. First CFO of HealthSouth (2 words)
  2. 4. Ethical perspective emphasizing moral character and the cultivation of good traits like honesty and courage
  3. 5. Perspective with a universal focus, but focus on the consequences of the decision. Strive to find the conclusions that provide the greatest good for the greatest number of people.
  4. 6. Mechanism to get the right information to the right people to counter wrongdoing
  5. 7. A term created on Twitter, to expose that Fyre Festival was an unorganized event waiting to scam people.
  6. 8. Communications company which at the time had the largest accounting fraud in US history
  7. 9. Code name for Dynegy’s scheme to misrepresent its financial health.
  8. 11. Energy company involved in the accounting scandal 'Project Alpha,' known for improper use of special-purpose entities and round-trip trades
  9. 16. HealthSouth’s auditor, who did not catch the accounting fraud
  10. 18. a low level accountant at Dynegy who served 28 days in prison after pled guilty to one count of conspiracy to commit securities fraud
  11. 19. Ethical __ : Frameworks or perspectives that guide decision-making and evaluate what is morally right or wrong
  12. 20. Ethical perspective emphasizing adherence to rules and obligations, central to deontological theories
  13. 22. Crypto exchange, whose CEO was convicted of fraud and which went bankrupt due to fraud
  14. 23. an act of deceiving or misrepresenting
  15. 25. Notorious energy company that collapsed due to one of the biggest accounting scandals in U.S. history
  16. 27. Form of fraud that lures investors and pays profits to earlier investors with funds from more recent investors (2 words)