to be financial statement fraud‚ which have been undetected by the auditors. In this thesis‚ the main purpose is to identify some of the reasons why auditors have not detected financial statement fraud and to suggest possible solutions for improving the audit process in these areas. In order to achieve this target‚ some cases of the fraudulent financial statements of revenue recognition will be analysed. The main reasons why auditors did not detect financial statement fraud from the technical side
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Working Paper # 03-115 Rev. 09/04 Conflicts of Interest and the Case of Auditor Independence: Moral Seduction and Strategic Issue Cycling Don A. Moore Carnegie Mellon University Philip E. Tetlock Haas School of Business Lloyd Tanlu Harvard Business School Max H. Bazerman Harvard Business School This paper has benefited from the feedback of Art Brief‚ George Loewenstein‚ and three anonymous reviewers of an earlier version of the paper. This paper was supported by a grant from
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to watch | | |audience‚ the auxiliary audience and the|meetings and directions of a specific task. |detailed information. Your tone will |the content and choice of details that you | | |watchdog. It depends on the level of |Written would be demonstrated
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and defend the public interests. Media as watch dog Key assumption of the media as watchdog is that they speak for the people‚ represent the interests of the people‚ and serve as checks on the government Schuepp identifies the responsibilities of a watchdog‚ thus A watchdog has to protect his owner‚ give him security and react to possible outside interference with the rights of his owner. The watchdog has to
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Resignations of Indian Independent Directors in 2009………….. 16 3. ACADEMIC PERSPECTIVES ON THE ROLE OF INDEPENDENT DIRECTORS…………………………………………………………………….. 19 4.13 Companies Bill 2009- Duties & Responsibilities…………………………. 19 4.14 Watchdog for Public Shareholders………………………………………... 22 4.15 Strategic Advisor to the Controlling Shareholder………………………… 22 4.16 Judicial Interpretations in India…………………………………………….. 23 4. CONCLUSION & RECOMMENDATIONS……………………………………..26
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Every day‚ newspapers release a new set of articles and information to the public. These articles differ however in their quality and reliability. The Toronto sun’s article‚ “Half of inmates have been in solitary confinement: Canada’s prison watchdog” by Nicole Ireland is an example of a poorly written article. The article describes the excessive use of solitary confinement in prison‚ and the many negative impacts solitary confinement has on the inmates. The article highlights the disproportionate
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ETHICS & GOVERNANCE Case Study: The Satyam Fiasco July 7 2014 Submitted to: Prof. Dr. Syed Abdul Hamid AlJunaid Submission Deadline: July 18th‚ 2014 This Project Paper is a Second partial fulfillment of Module IE-2002 of part II of Chartered Islamic Finance Professional (CIFP) INCEIF – The Global University of Islamic Finance - January 2014 Case Study: Satyam Fiasco Describe India’s environment that investors should consider while investing in companies like Satyam? Investors
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Institute of Internal Auditors‚ p 2. Flesher Dale (1996) Internal Auditing: A One-Semester Course‚ Florida: The Institute of Internal Auditors‚ pp. 5–6. 3. Internal Auditing (2002) Distance Learning Module: Institute of Internal Auditors UK&Ireland. 4. Moeller Robert and Witt Herbert (1999) Brink’s Modern Internal Auditing‚ 5th edition‚ New York: John Wiley and Sons Inc. 5. Flesher Dale (1996) Internal Auditing: A One-Semester Course‚ Florida: The Institute of Internal Auditors‚ p. 5. 6. Flesher Dale
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Serving the Public Interest Barry‚ Joanne S. The CPA Journal80.2 (Feb 2010): 7. Turn on hit highlighting for speaking browsers by selecting the Enter button Show highlighting Abstract (summary) TranslateAbstract One of the basic tenets of the CPA profession is to serve the public interest. Working with the Wenchester County Association and the Business Council of Wenchester‚ it took weeks for the task force of about 20 CPAs to attend budget hearings and various meetings‚ well as to pore over the proposed
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SO MUCH has been said about "abolish pork barrel system" but something seems missing. Has anyone suggested any alternative? But is pork the real root of corruption? Let us say a person is convicted of rape. When asked why he did such crime‚ he would say it is because he found the lady beautiful and tempting. Should everyone go and kill all beautiful women so that rape will end? That logic may sound oversimplified and childish but that is what the call is saying. The controversy on the pork
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