Accounting Horizons Vol. 21‚ No. 2 June 2007 pp. 165–187 Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research Jeffrey Cohen‚ Lisa Milici Gaynor‚ Ganesh Krishnamoorthy‚ and Arnold M. Wright SYNOPSIS: To contribute to the Public Company Accounting Oversight Board (PCAOB) project on auditor communications with audit committees and boards of directors‚ we present in this paper a review of relevant academic literature
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LANGUAGE AND CIVIL S OCIETY E-JOURNAL B USINESS ETHICS P REFACE This volume in the English Teaching Forum ’s electronic journal Language and Civil Society is devoted to Business Ethics. Some business practices traverse national and cultural boundaries. Others do not. In this volume‚ we will begin with a primary emphasis on business ethics as it relates to human rights‚ fairness‚ and justice. With a content-based language teaching approach‚ the materials presented in this volume will help
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construction contracts. They also divided tasks among themselves. This gave no chance for other companies to enter the same market. Another example: Dutch mobile operators KPN‚ Vodafone and T-Mobile made Price agreements for years. According whistle-blowers‚ the telecom companies in the Netherlands where making agreements for years‚ they would stay in contact throughout alternating and unregistered prepaid cards and providers gave signals by saying certain code words in the media. Beside that
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to blow the whistle. This study shows the problems that whistleblowers have in decision making in regards to deciding between loyalty or fairness. It is important that individuals understand that deciding to blow the whistle is not something as simple as saying yes I will‚ or no I won’t‚ but rather it is often a decision between fairness and loyalty. When referencing this to historic problems of whistleblowing‚ it provides some context as to what can lead someone to blowing the whistle and the potential
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SEMANA‚ RENELY G. MGT 4 – Assignment BSA 4-1 CHAPTER 3 The following theories have been presented in class. Briefly discuss each philosophy and give your own take on its applicability in the Filipino culture‚ especially in the business setting. (5 pts each) Utilitarianism Jeremy Benthams philosophy states that‚ “Do whatever produces the greatest good for the greatest number.” While John Stuart Mill philosophy states that what is pleasurable is good‚ and what is painful is bad; what causes
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down in the history as one of the greatest whistle blowers. Most of the Americans did not want mass surveillance. Thousands of people signed the White House Petition to pardon him. He considered humanity was compromised by doing this spying work. The awards and recognition bestowed upon him suggest that he was protecting democratic values such as privacy of information‚ internet freedom and basic liberties for people through the whistle blowing .Whistle blowing here was used as a measure for social health
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the Coca-Cola Company came together in Georgia courtroom when former Coca-Cola employee Matthew Whitley’s lawsuits against the company went to trial. Whitley had filed for protection under the whistleblower provision of the Sarbanes-Oxley Act. Whistle-blower protection is not new‚ but the Sarbanes-Oxley Act of 2002 for the first time provided a system of protection for employees of publicly owned businesses. The need for such a law was evidenced by the abuses and wrongdoings at Enron and other
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BKAA3023 Take Home Exercise 1 1. Kenny recently joined the public accounting firm of Hamid‚ Krishnan & Co. as an audit assistant after obtaining an accounting degree. He quickly established a reputation for thoroughness and a steadfast dedication to following prescribed auditing procedures to the letter. On his third audit for the firm‚ Kenny examined the supporting documentation for 200 disbursements as a test of acquisitions‚ receiving‚ vouchers payable and cash disbursement procedures. In
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Whistleblowing After a complete analysis of the situation‚ our team believes that the whistle blower at SNC-Lavalin was justified. To come to such a conclusion we can borrow an analysis of the ethics of whistleblowing created by philosopher Richard DeGeorge. According to DeGeorge‚ for whistle-blowing to be considered ethical there first must be a serious harm that the whistle-blowing aims to prevent‚ which is greater than the harm it causes the firm and stakeholders. In this case‚ the corrupt activities
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Unit 025 understand how to safeguard the well-being of children and young people Analyse how national and local guidelines‚ policies and procedure for safeguarding affect day to day work with children. It is very important that anyone working with children should be able to recognise if a child is at risk of harm or in need because of their vulnerability. The earlier this is recognised the better the outcome for the child involved. Clear lines of responsibility exist to ensure
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