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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The internal environment: * Strategic competitiveness and above – Average returns result when Internal organization (What a firm can do : function of resources‚ capabilities‚ and core competencies) matches External environment ( What a firm might do : function of opportunities in the firm’s external environment → Competitive Advantage * Competitive advantage key points: * No competitive advantage lasts forever. * Over time‚ rival use their own unique resources‚ capabilities‚ and
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Ordinary people can do extraordinary things. There are many people in history and present day who have made sacrifices and committed themselves to acts greater than themselves. For example‚ let’s take Martin Luther King Jr. He might not have been a president‚ but due to him‚ he placed an end to segregation among the whites and the blacks. Hence‚ this is why African Americans have more freedom today. Personal grit‚ character‚ and willingness to commit all contribute to the cause of creating something
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CONSIDER THE LOBSTER The enormous‚ pungent‚ and extremely well-marketed Maine Lobster Festival is held every late July in the state’s midcoast region‚ meaning the western side of Penobscot Bay‚ the nerve stem of Maine’s lobster industry. What’s called the midcoast runs from Owl’s Head and Thomaston in the south to Belfast in the north. (Actually‚ it might extend all the way up to Bucksport‚ but we were never able to get farther north than Belfast on Route 1‚ whose summer traffic is‚ as you
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“We do what we have to do‚ so we can do what we want to do” Amalia Prida 14-0663 Orientation November 8th‚ 2013. UNIBE In life‚ everything is earned and nothing positive or good comes our way for free. We have to earn the things we want and sometimes do some things we don’t necessarily want to do. “We do what we have to do‚ so we can do what we want to do” is a famous‚ yet genuine quote that can be considered as a life lesson. This phrase is applicable to college students
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Explain how and why women’s rights have changed since 1945 Women’s rights today can be agreed to be as equal as men‚ but it wasn’t like this since 1945. Many rights changed in terms of work with the equal pay issue and legislation. This was because of several reasons including women not wanting to return to their traditional roles and the beginning of the Women’s Liberation Movement. One of the most major changes to women’s rights was wage discrimination in favour of men. This denied women the
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Content (350 - 500 words): Why do organizations conduct ethics and compliance training? A report by Towards Maturity and SAI Global states that nine out of ten organizations conduct compliance training programs with the following objectives. • Risk mitigation • Business improvement • Behavioral change However‚ only two out of ten are actually achieving these objectives. What are the reasons? Some of the prominent reasons captured by the report are as follows: • Lack of time to develop or
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Escape From the Cave In his article “Consider the Lobster”‚ David Foster Wallace pointed out that the lobsters would suffer pain if cooked alive on the basis of many scientific materials about the lobster that announced by different organizations‚ trying to figure out if it is moral to cook the lobsters alive. Although he fell in an ethical dilemma at last‚ just as most people‚ struggling between the moral problem and the selfish interest in eating certain kinds of animal‚ he did not evade querying
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What options do students have to pursue after high school? Many students are not prepared for life after high school and do not know how to go about continuing their education. They do not realize that they have many options in the forms of training and post-secondary education. There are many forms of education available after high school to students who are willing to apply themselves; however‚ it is important to have prior knowledge on the subject of post-secondary education and training. After
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Why are most countries mixed economies? Nowadays‚ most countries prefer to have joint economic systems‚ of both planned and market systems which is known as mixed economy. “ In a mixed economy‚ the government and private sector interact in solving economic problems” (David B‚ 2009:327). In other words‚ mixed economy is a combination of market economy and centrally planned economy. “A market economy is an economy in which decisions about production and consumption are made by individual producers
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