Journal of Basic and Applied Sciences‚ 5(11): 2092-2096‚ 2011 ISSN 1991-8178 The Impact of Professional Ethics on Financial Reporting Quality 1 1-2 Mahdi Mahdavikhou‚ 2Mohsen Khotanlou Young Researchers Club‚ Hamedan Branch‚ Islamic Azad University‚ Hamedan‚ Iran. Abstract: This research aims to study the impact of professional ethics on promoting quality of financial reporting. The statistical population in this study includes 440 listed companies in Tehran Stock Exchange (TSE) in 2010. Using
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The Relationship Between FASB and IASB Jennifer Purvis ACC 541 March 14‚ 2011 Delphine L. Agnor Wolsker The Relationship Between FASB and IASB Introduction The International Accounting Standards Board (IASB) was created after the Financial Accounting Standards Board (FASB) to establish a single set of accounting procedures and standards for both boards. The process has not always been an easy one‚ but the goal of merging the accounting standards globally overrides the disagreements. Overcoming
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In capital market‚ the financial reporting and corporate disclosure are important since
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Health Care Reporting Practices and Ethics Carrie "Shellie" Cobbs Health Care Financial Accounting HCS 405 Robert Hammer October 27‚ 2013 Health Care Reporting Practices and Ethics Financial management in health care is a major role for an organization. The success of an organization depends on the financial reporting practices and the ethical standards incorporated by the institution. Understanding the four elements of financial planning‚ generally accepted accounting practices (GAAP)‚ and how
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Standards of Practice‚ Laws and Rules Sabrina Sibert Ohio University Standards of Practice‚ Laws and Rules The purpose of this paper is to identify the legal aspects of nursing‚ in laid in accordance to the scope of practice‚ and the standards of care registered nurses (RN) are held accountable for. I will attempt to give a prospective of the American Nurses Association (ANA)‚ scopes and standards of practice and Michigan Nursing Associations (MNA)‚ as it relates‚ the relevant laws to individual
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1) Explain the auditor’s responsibility to detect material misstatements due to errors and fraud and the categories of fraud affecting financial reporting. Identify misstatement in financial report is the major task of auditor. Regardless the result of error or fraud‚ plan and perform audit engagements are being required by auditors to ensure financial statements are free from material misstatement by reasonable assurance instead of total responsibilities to the fair and true reports due to the limitation
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Abstract Directors of corporations have fiduciary duties they must adhere to while leading a business. The two primary duties of a Director is the duty of care; the diligence and caution in the performance of their duties‚ and the duty of loyalty; take actions that are in the best interest of the company‚ not the personal interests of investments or family. Shareholders are the owners of the corporation and hold the director accountable for specific decisions. However‚ the Director needs consent
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Social Media Changing the Way We Do Business Table of Contents ABSTRACT ..3 Introduction 4 Legal and Employment Risks 4 Conclusion and Ethics 14 Appendix – Laws – Definitions 19 References 22 Abstract The purpose of this paper is to point out the employers versus the employees’ point of view in regards to the analysis of law‚ ethics‚ and social responsibility. Not since the industrial revolution has there been such a shift in how business and commerce is being done.
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ENGL 111G Do grades motivate students or limit what they can achieve? According to Daniel Pink’s article “Less of What We Want” states that; “work consist of whatever the body is OBLIGED to do.” In other words bribing people to do stuff is not a good motivator for them to perform better‚ on the contrary it turns anything fun into work and people don’t like work. There are several of studies on this article proving how money or prices don’t make people perform better‚ actually “the rewards narrowed
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Vol. 2‚ No. 2 © OECD 2002 Modern Financial Management Practices by Ian Ball* * Ian Ball is Chief Executive‚ International Federation of Accountants (IFAC) and former Central Financial Controller‚ New Zealand Treasury. OECD JOURNAL ON BUDGETING – Vol. 2‚ No. 2 – ISSN 1608-7143 – © OECD 2002 49 MODERN FINANCIAL MANAGEMENT PRACTICES 1. Executive summary The paper highlights two incentive regimes which have been used by governments to improve their financial management systems: the capital charge
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