The major accounting regulatory bodies would include the Securities and Exchange Commission‚ American Institute of Certified Public‚ Financial Accounting Standards Board‚ and Government Accounting Board. Each regulatory body contributes to the ethical over watch of companies by keeping them transparent‚ follow GAAP‚ and other ethical practices that should be used by accountants and their companies. The Securities and Exchange Commission regulates companies in how they report their financial statements
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I. CURRENT SITUATION A. Current Performance. Leading integrated cross-media group with operations in 4 key businesses which include Pay TV‚ Radio‚ Content and Digital. Launched in 1996 Has a 50% penetration of TV homes in Malaysia or 3 million customers‚ making it a key pay TV operator in Southeast Asia. ASTRO is a leading edge innovator with its introduction of HD‚ 3D and PVR – a first in Malaysia‚ as well as both Video-On-Demand and IPTV services. Currently‚ Astro broadcast over 153 channels‚ of
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Table of Contents Background and Issues of Mount Pleasant Coffee Growers Cooperative Limited 2 Question 1 - Analytical Review Schedule of the farm and factory expenses 3 Question 2 - Audit Program for factory Wages and Administrative Salaries paid 7 Question 3 - Verification of the Coffee Industry Board Cess and the closing inventory of Coffee 13 Question 4 – Completing the Appropriation Account of Mount Pleasant 15 Question 5 - Presentation of simplistic financial Statements 16
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RESUMEN: “Organizational culture and Effectiveness: A Study of values‚ attitudes‚ and organizational outcomes” – Brian T. Gregory‚ Stanley G. Harris‚ Achilles A. Armenakis‚ Christopher L. Shook. – Journal of Business Research 62 (2009) La Cultura Organizacional es definida como un conjunto de creencias‚ valores y supuestos‚ que son compartidos por miembros de una organización. Estos valores tienen una influencia en el comportamiento los miembros de la organización‚ ya que la gente se apoya en estos
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Introduction: This essay discusses about the corporate collapses in the new millennium. In recent years the Australian corporate sector has witnessed the failure of number of corporations‚ including HIH Insurance‚ Harris Scarf‚ One. Tel‚ Ansctt Australia. This paper focuses on the financial audit of HIH insurance‚ which collapsed on 15th March 2001. This was the largest failure in Australian business history. Royal commission was appointed investigate re-issue of HIH Insurance collapsed with debt
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or suspected malpractice. Write a summary of the case (word limit 500 words). Please use Times New Roman‚ font 12‚ 1.5 spacing. No | First Name | Last Name | Company Name/ Country | 1 | HUI YING | ANG | | 2 | KELLY SANTOSO | ANGGANI | Harris Scarfe/ AUS | 3 | MEGAN | CASTILLO | One.Tel/ AUS | 4 | ADRIAN ZHAO XIAN | CHAN | | 5 | PUI MUN | CHEAH | Enron/USA | 6 | RADHIKA DIVYA | CHELLIAH | Mattel Inc / USA | 7 | CHING HUI | CHUANG | Hallibutton / USA | 8 | JONATHAN KAI ERN | DING
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GROUP A PRESENTATION: Leibler (“True and fair view- an imaginary view”) argues “in an ideal world‚ and with just a little imagination‚ accounting standards would always produce a true and fair result. But this is not necessarily so in the real world” (p 61). o What is the problem that Leibler identifies in his paper with respect to the ‘true and fair’ requirement? o What solutions does Leibler suggest to ensure that reporting entities do a better job at addressing the ‘true and fair’ requirement
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against One.tel’s directors Things can be learnt from One.tel’s failure Conclusion Introduction Lack of proper corporate governance can be a disaster for campanies. In recent years‚ major Australian companies such as HIH‚ One.tel and Harris Scarfe failed under dramatic and high profile circumstances. As a result‚ executive and non executive directors from each of these companies have spent time in jail. They were vastly different companies‚ operating in different industries‚ and failed for
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Introduction: A discussion on corporate regulation and governance is of great importance in today’s economic world. A number of high profile collapses such as HIH‚ One Tel‚ Harris Scarfe‚ Ansett‚ focuses ones attention on governance issues. Nevertheless‚ corporate governance is not a static thing and even if basic structures remain the same‚ policies and procedures surrounding those structures should constantly be reviewed to ensure that the structure is working properly. Globalisation yields challenges
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considerable divergence in the recommended structure and role of audit committees across different jurisdictions (Collier & Zaman‚ 2005). Following the well-publicised corporate collapses (such as Enron and WorldCom in the US and HIH Insurance and Harris Scarfe Ltd in Australia)‚ the efficacy of audit committees has been challenged (Turley & Zaman‚ 2004). Legislators have responded by expanding the responsibilities of audit committees and placing greater emphasis on the role that they play in enhancing
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