THE ACCOUNTING REVIEW Vol. 77 Supplement 2002 pp. 175–202 Evidence from Auditors about Managers’ and Auditors’ Earnings Management Decisions Mark W. Nelson John A. Elliott Cornell University Robin L. Tarpley The George Washington University ABSTRACT: This paper reports analyses of data obtained using a field-based questionnaire in which 253 auditors from one Big 5 firm recalled and described 515 specific experiences they had with clients who they believe were attempting to manage earnings
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Professional Standards IT/237 – Intro to Web Design Professional Standards Meta tags are information inserted in the head areas of Web pages (SearchEngineWatch‚ 2007). tags can be read by search engines‚ but cannot be seen by the viewers of the pages they are in. They are put in between the tags in the HTML of a Web page. tags have a few functions such as using “description” to give a synopsis of the site or “keyword” to feed crawlers from search engines. tags are used to help gain
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Tax Description Income Tax is a tax on a person’s income‚ emoluments‚ profits arising from property‚ practice of profession‚ conduct of trade or business or on the pertinent items of gross income specified in the Tax Code of 1997 (Tax Code)‚ as amended‚ less the deductions and/or personal and additional exemptions‚ if any‚ authorized for such types of income‚ by the Tax Code‚ as amended‚ or other special laws. Types of Income Tax Personal Income Tax (PIT) is a direct tax levied on income
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The human service professional must learn how to proceed and been cautious of their client based relationships. There may be situations where the helping professional may encounter their client beyond the scopes of the counseling session; especially in small communities. It is with great practice that the helping professional practice a strong sense of ethical awareness. Ethical awareness creates an ongoing questioning process involving a sense of personal responsibility. In some instances‚ such
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"The Declaration of Independence provides three unalienable rights: life‚ liberty‚ and the pursuit of happiness. Out of these three‚ the pursuit of happiness is definitely the most important to me. If one does not understand the pursuit of happiness‚ they simply won’t be able to live life to the fullest. Completing every single task requires the pursuit of happiness‚ because if one is miserable while performing a task‚ it will only make it worse. Everyone might as well do everything with a smile
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We the colonists seek independence. We feel that it’s our natural right to have freedoms. The right to do as we want‚ but with restrictions that are reasonable. The rules that Britain has given us are against our rights and freedoms. We demand change! The colonists have governed themselves for 150 years‚ and now the king wants to control us? There is no way under god’s hot sun that we will allow this kind of foolishness. We hold these truths to be self-evident‚ that all men are created equal‚ that
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agreements and contracts with others; these documents might be drafted by the company’s lawyer. Financial Documents - A business uses financial documents to stay within its budget‚ prepare budget proposals and file tax returns. These documents include receipt records‚ payroll reports‚ paid bills‚ bank statements‚ income statements‚ balance sheets and tax reporting forms. These documents may be prepared by the company’s accountant. A business owner uses these documents to determine the financial
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History‚ development and growth: International Business Machines (IBM) Global Services in operating in a changing environment‚ Sine December 1996‚ when IBM established IBM Global Services (IGS)‚ had achieved outstanding business result.IGS had grown faster than the industry‚ and IBM Global Services was then widely recognized as the largest computer services company in the world. Being led by its CEO Mr. Gerstner‚ IGS is facing a changing tide where they must make a strategic decision to either
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What characteristics make nursing a profession and why? One definition of a professional is‚ according to Merriam-Webster.com‚ “4 a: a calling requiring specialized knowledge and often long and intensive academic preparation” (retrieved from http://www.merriam-webster.com/dictionary/profession). The initial movement towards establishment of professional standards for nursing care began with Florence Nightingale and the application of scientific method. Prior to the work done by Nightingale‚
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1. Auditor Liability in Canada A & B Is it reasonable for a potential investor or existing shareholder to rely on audited financial statements that a corporation makes available for public consumption? Should an investor be able to sue a corporation’s auditor if audited financial statements materially misrepresent the financial status of the company audited? a. Should a potential investor only be able to sue the corporation? b. Should there be any limit on the auditor’s liability?
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