_____ is the tendency of the parts of an organization to disperse and fragment.
Fill in the blank(s) with the appropriate word(s).
Answer: Differentiation
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In a Google Scholar search, an article is listed as "Cited by 44" next to it. This indicates that:
a. the article's bibliography has 44 citations included in it. b. the article has been viewed by 44 other visitors to the web site. c. the article has 44 comments and reviews available online. d. the article can be cited by 44 more individuals before it is withdrawn from the web site. e. the article is referenced by 44 other documents available on the web.
Which of the following is the best defense a CPA firm can assert in a suit for common law fraud resulting from preparation of a tax return?
A. Contributory negligence on the part of the client. B. A disclaimer contained in the engagement letter. C. Lack of privity. D. Lack of scienter.