________ is the fraudulent conversion of property by a person to whom that property was entrusted

A violation of the profession's ethical standards most likely occurs when a CPA who

a. Has been admitted to the Bar represents on letterhead to be an attorney and a CPA b. Has not prepared a newsletter permits the publisher to attribute it to the CPA c. Is controller of a bank permits the bank to use the controller's CPA title in the listing of officers in its publications d. Maintains a separate, distinct practice but forms an association with other CPAs for joint advertising. The group practices public accounting under the association's name

The resource-based view of organizations suggest that a resource is more valuable when it is _____________.

Fill in the blank(s) with the appropriate word(s).