22. Consider the role of an upper manager at Dex. Do you believe that a point of publication method of accounting is allowable under Generally Accepted Accounting Principles? If so, please make an argument that supports the recognition of revenue related to the Colorado Springs directory in December 2000, as opposed to 2001. Do you believe that the actions of the upper managers at Dex were ethical? Why or why not?

This question is for case 6.5 of Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics, 4th edition by Jay Thibodeau and Eborah Freier