The Influence of Auditor Independence Regulation on Earnings Quality: An Empirical Analysis of Firms Cross-Listed in the US# Roger Meuwissen Universiteit Maastricht Frank Moers Universiteit Maastricht Erik Peek Universiteit Maastricht Ann Vanstraelen Universiteit Antwerpen and Universiteit Maastricht September 2003 # Corresponding author is Ann Vanstraelen. E-mail address: a.vanstraelen@aim.unimaas.nl. Adress for correspondence: Department of Accounting and Information Management‚ Faculty of
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companies in the country‚ founded in 1983 by Hanif Kalia. Khanani and Kalia claims to be Pakistan’s first ISO 9001 and 27001 certified Exchange company. The directors of the company were accused of violating the Foreign Exchange Regulations Act‚ the Prevention of Electronic Crimes Ordinance and the Pakistan Penal Code by operating a money transfer system based on personal contacts‚ known as Hawala. Munaf Kalia and Javed Khanani‚ directors of Khanani and Kalia International (KKI)‚ were arrested by FIA
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COVENANT UNIVERSITY‚ COLLEGE OF DEVELOPMENT STUDIES‚ SCHOOL OF BUSINESS‚ DEPARTMENT OF ACCOUNTING COURSE: FORENSIC ACCOUNTING COURSE CODE: ACC 416 WEEK: 10 TOPIC: FORENSIC ACCOUNTING AND FRAUD AUDITING OBJECTIVE: To acquire the knowledge and skills about forensic audit‚ its reporting and documentation. THE CONTEXT OF FORENSIC AUDITING Forensic audit encompasses the examination of evidence regarding an assertion to determine its correspondence to establish criteria carried out in a manner
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Financial Statements Fraud Table of Contents Introduction ........................................................................................................ 1 Definition ............................................................................................................. 1 Purpose of Financial Statements Fraud ..................................................... 1 Financial Statement Fraud Schemes .....
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The Prevention of Crime Steven Fernandez CJ212-01 Kaplan University 2/10/2013 Crime Prevention is the key to keeping citizens safe‚ and the goal of police departments nationwide. In order to understand how to prevent crime we must look at the reasons crime occurs. Crime by definition is “the act or commission of an act that is forbidden‚ or the omission of that duty that is commanded by public law and that makes the offender liable to punishment by that law. The prevention of crime
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Health Prevention September 15‚ 2013 Health Prevention Health promotion according to World Health Organization‚ “Is the process of enabling people to increase control over‚ and to improve their health. It moves beyond a focus on individual behavior towards a wide range of social and environmental interventions.” In this assignment I have chosen three articles talking about the different health promotions. I will start with my article on teen suicide and primary prevention‚ then stroke
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ACC460 –Auditing Video Case Fraud and Tone at the Top - Video Case Questions This video is an informative video made for accounting students and employees that outlines the danger of corruption and fraud in the workplace. The majority of the video is an interview with Walt Pavlo of MCI Worldcom. He explains his case and the steps that lead him to take the actions that landed him in prison. While he is telling his story two gentalmen describe how Walt’s story relates to the world of auditing
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and social crime prevention techniques It is argued by many that the prevention of crime is far more effective than dealing with a criminal act once it has already taken place. This is basically due to the fact that the criminal investigation process‚ the trial process and the Australian criminal justice system in general is extremely costly‚ in terms of both resources‚ money and time. The two main types of crime prevention are categorised as situational and social crime prevention‚ and there are
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JOINT ESC GUIDELINES European Guidelines on cardiovascular disease prevention in clinical practice (version 2012) The Fifth Joint Task Force of the European Society of Cardiology and Other Societies on Cardiovascular Disease Prevention in Clinical Practice (constituted by representatives of nine societies and by invited experts) Developed with the special contribution of the European Association for Cardiovascular Prevention & Rehabilitation (EACPR)† Authors/Task Force Members: Joep Perk (Chairperson)
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RAPE PREVENTION Robert Honeysucker CRJ 305 Instructor Robert Jackson April 28‚2013 This paper proposes a crime prevention program to address the issue of violent crime‚ particularly that of rape. It will touch all facets of the criminal justice system. It will deal with the city of Austin‚ Texas‚ comparing it to similar cities like Milwaukee‚ Wisconsin‚ and Seattle‚ Washington. Although the cities are doing a good job in this area‚ things can be improved. This
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