I believe the answer is: socializtion
Socialization tend to occurs when we want to be accepted to a certain group that hold similar values, interest, or principles. During the process, people had a really high chance of altering their own behaviours or perception in order to avoid being judged as an outcast.
Answer: Ultramares corporation v. Touche established Ultramares doctrine. Hochfelder v. Ernst & Ernst ruled that scienter is required before CPAs can be held liable.
Explanation:
All the options except the above are true. Ultramares corporation v. Touche did establish the Ultramares doctrine.
United States v. Natelli sentenced two CPAs to prison for a year, in addition to fines, for violating the Securities Exchange Act of 1934.
Bily v. Arthur Young did not uphold the restatement doctrine. The restatement doctrine restatement doctrine makes an auditor liable to people who rely on the quality of his work be they his clients or third parties. Two high courts ruled that auditors are not liable to third parties who use their work but only to the party that contracted their work.
However, Hochfelder v. Ernst & Ernst ruled that an allegation of scienter (an intention to deceive) is not required before CPAs can be held liable as long as the actions constitute actual deception.
While rule 10b-5 of the Exchange Act states the presence of scienter as a requirement to commit an offense, the court ruled against the statute by eliminating the Scienter clause from criminal statute and ruled against Ernst & Ernst.
The Republican Party is usually more conservative, they're usually pro-choice, traditional marriage, religious-radicals, pro-gun rights, anti-ally, anti-government transparency, and focus very much on more politically based issues.
The Democratic Party is more focused on being socially-just with gun-control, pro-choice, pro-government transparency, spreading money in a fair way, and making sure everyone has the rights that more socially-acceptable people do.
So the republicans focus more on government, money, etc. Democrats focus more on the happiness of the people and fairness.