WORKING PAPER Auditor Independence: An Examination Independence Risk Factors and Mitigating Factors on Auditor Judgment Barbara M. Vinciguerra Penn State Great Valley School of Graduate Professional Studies Auditor Independence: An Examination Independence Risk Factors and Mitigating Factors on Auditor Judgment Abstract Professional standards require auditors to be independent in the performance of attestation services. Critics of the accounting profession have expressed
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In the article “Death‚ Reason‚ and Judgment: The American Experience”‚ which was posted on the ‘Filosofia Politica’ website (1)‚ Ronald J. Allen (2) argues in a high academic level on the meaning and nature of errors in the imposition of capital punishment. Ronald J. Allen is the John Henry Wigmore Professor of Law at Northwestern University in Chicago. This paper will analyse and discuss the theories of the article and address two issues raised by Allen: the utilitarian and normative components
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The Corporation by Joel Bakan With the first corporation being found in the fourteenth century‚ the rise of one of the world’s most dominant institutions began. Today fifty-one of the hundred largest economies in the world are corporations while only 49 are countries‚ when comparing the corporate sales revenue and country GDPs (Shah‚ 2002). Due to their size and power‚ corporations increasingly exert influence on society and the environment in a negative way. But instead of blaming the system
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meltdown; indeed‚ ethics and governance are what we need to have more‚ not less‚ of as we re-establish the soundness of our economy. The report by Examiner Anton R. Valukas identifies what he says are Lehman Brothers’ non-culpable errors of bad judgment and areas where there is “sufficient credible evidence to support a finding by a trier of fact” (for example‚ a judge or jury). Not exactly a
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La-Keetra Lawrence English IV Tashjian 11‚ January 2012 The Oral Presentation rubric grades based on the presenter’s knowledge and understanding of the works‚ presentation‚ and the language of the presenter. My Presentation‚ entitled: “Gaining Happiness Requires Selfishness and Loneliness‚” was particularly strong in any of the three categories‚ but fairly week in each category. The thesis for my presentation was: “Kafka characterizes the mother as being initially selfless when caring for
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Effects of loneliness and isolation in the short stories “Metamorphosis” and “The Yellow Wallpaper” In Franz Kafka’s “Metamorphosis” and Charlotte Perkins Gilman’s “The Yellow Wallpaper‚” the reader can easily see demonstrated the effects of the alienation and loneliness both of the main characters experience. The feeling of loneliness and the state of alienation leave the characters changed from who they were and manages to completely
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APUSH Debate: aftermath of the French and Indian War Should a country hold its colonies responsible for their own mistakes and lack of good judgment? The answer to this question is no. When a country’s leader makes poor decisions that affect the welfare of its country’s citizens‚ the government should take full responsibility for their mistakes; especially when the government is a monarchy and not a democracy where the people have a say in political controversies. From the mid 1750s through
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DIFFERENT IDEAS ABOUT THE RELATIONSHIP BETWEEN WORK AND IDENTITY PRESENTED IN STORY METAMORPHOSIS Work is an important theme in ‘Metamorphosis’ where the identity of almost every character (except‚ maybe‚ the lodgers) being defined significantly by what they do. What are the different ideas about the relationship between work and identity presented in this story? Does the story finally appear to have one coherent ideology of the workidentity relationship‚ or is it explored as an open-ended theme
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Abstract Kafka explores familial relations and tensions in his novella The Metamorphosis. The main character‚ Gregor‚ awakens one morning to discover he has turned into a monstrous insect. Despite his physical transformation‚ he still attempts to provide for his family and keeps them in mind‚ especially his mother. The mother‚ a weak and timid character‚ shows sympathy and concern for Gregor during this time‚ but her feeble disposition makes her an extension of his father‚ a lazy but domineering
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“Darkness at Noon”‚ Harold Krents vividly describes some of the everyday prejudices disabled citizens must face. Presented in an often humorous fashion‚ the author opens the reader’s eyes to the cruel ironies of society’s pre-conceived and inaccurate judgments‚ and their long reaching effects on his life. Krents begins his essay by pointing out to the reader that he cannot see himself‚ and thus‚ often has to depend upon the viewpoints of others. He states: “To date it has not been narcissistic.” The average
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