Finding Good Ww2 Essay Topics

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The Accounting And Auditing Industry - 916 Words

Before SOX was established, the public trusted and depend the auditors wholly for the publicly-traded companies to accurately complete audits of the companies’ financial statements which they relied upon in making investment decisions. The accounting and auditing industry was self-regulated (Cunningham Harris, 2006). Company managers had little accountability when accounting and auditing problems arose. Everything was changed after there were many high-profile cases of accounting fraud, particularly the scandals of Enron and WorldCom in the early 2000s. Each of these frauds caused massive losses to investors of the companies and the public lost confidence in securities of US market. Following these series of failures, SOX was enacted to restore investor’s confidence which was rattled and to prevent accounting frauds in the future with improved corporate governance and accountability which all public companies must comply. SOX was named after Senator Paul Sarbanes and R epresentative Michael G. Oxley, who were the main drafters of the Act. It was approved by the House of Representatives and signed into law by the President George W. Bush on July 30, 2003. Lack of ethics and integrity seem to be the key factors that caused accounting fraud. SOX revised the framework for the public accounting and auditing profession, provides guidance for better corporate governance and create regulations to define how public companies are to comply with the law. Although many have questionedShow MoreRelatedImportance of External Auditors1110 Words   |  5 Pagesobjective opinion on the organization’s financial statement and effectiveness of the accounting polices in order to help management to make decisions. If the independence of the external auditors is impaired, the public will doubt the quality of professional auditing services, and the consequence would be very serious, just like the bankruptcy of Enron led to the disorganization of Arthur Andersen, o nce a giant accounting company in the world. In order to maintain and increase the independence of externalRead MoreAssignment of Auditing1402 Words   |  6 PagesA professional judgment is a key factor in auditing. As a result of development of auditing and accounting industry, especially after a series of accounting fraud and auditing failure cases, such as Enron and Arthur Andersen, in the last decade, professional judgments is becoming a more and more important aspect for the independent auditing industry. Recently, many countries and professional bad issued more strict auditing standards to emphasize to this point. It means the auditor should be requiredRead MoreThe New Accounting Staff Audit Practice Alert No Essay903 Words   |  4 Pagesdirections and conclusions (CRYSTAL) The effective date of the new accounting Staff Audit Practice Alert No. 12 standard for public companies reporting under U.S. generally accepted accounting principles (U.S. GAAP) is annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. The effective date of the new accounting standard for companies reporting under International Financial Reporting Standards (IFRS) isRead MoreAuditors in the Business World1642 Words   |  7 PagesAccounting is the process of identifying, recording, and communicating the economic events of an organization to interested users to make sound decisions. In accounting identifying economic events involves selecting the economic activities related to a particular organization such as paying out salaries to employees of a particular entity. In turn, once these economic activities have been identified they are recorded in the books daily into a systematic system measured in dollars. These econo micRead MoreEnron s Financial Fraud And Corporate Fraud1700 Words   |  7 Pagespurpose of corporate fraud and reason are different, which Enron’s financial fraud is typical event and influence accounting filed lots. Because Enron is the beginning of the series of financial frauds in American, and secondly is form growth to the bankruptcy of Enron, has attracted American media and public, the third reason is Enron’s event also lead to the world top five accounting firm Arthur Anderson collapses. Enron was one of the world biggest electricity and Gas Company, before it announcedRead MoreEssay on Analysis of the Enron/Arthur Anderson Scandal1558 Words   |  7 PagesAnderson were both giants in their own industry. Enron, a Texas based company in the energy trading business, was expanding rapidly in both domestic and global markets. Arthur Anderson, LLC. (Anderson), based out of Chicago, was well established as one of the big five accounting firms. But the means by which they achieved this status became questionable and eventually contributed to their demise. Enron used what if often referred to as â€Å"creative† accounting methods, this resulted in them postingRead MoreSharias Case621 Words   |  3 Pagesstatements auditing concepts and procedures that could be applied in determining whether an Islamic bank has been Shari’a compliant during a given financial reporting period? * Cultural differences across countries and regions of the world have complicated efforts to develop a common set of international accounting and auditing standards. * Islam accepts the fact that accounting is a social construction and itself constructs social reality but this reality which the accounting constructsRead MoreCase 4.4 Waste Management1069 Words   |  5 Pagesfraud at Waste Management. Waste Management was under pressure from other companies within the industry that could offer the same services at lower prices to customers. Dean L. Buntrock, founder, chairman, and CEO of Waste Management was the driving force behind the fraud. Buntrock set the earnings targets, fostered a culture of fraudulent accounting, and personally directed certain of the accounting changes to make the targeted earnings. Buntrock presented himself as a pillar of the community,Read MoreAuditing And The Growing Use Of Financial Software1114 Words   |  5 PagesAUDITING AND THE GROWING USE OF FINANCIAL SOFTWARE Terms of reference The report is a part of an assessment for the auditing unit; the intended audience is the lecturer Mr Ade Otukoya. The report is written after a presentation done in class to reflect on your understanding and how to improve after getting your feedback. Table of contents †¢ Introduction (what is auditing) †¢ Auditing definitions †¢ Purpose of auditing †¢ An overview of framework for audit assignment †¢ Auditing terms and definitionsRead MoreCorporate Accounting Firms Became A Tremendous Profit Generator1045 Words   |  5 PagesFrom the 1960s to 1970s, large public accounting firms expanded to become consulting services rather than traditional audit and tax services. The consulting field grew so rapidly that it became a tremendous profit generator. New hires in these consulting services usually did not have backgrounds or degrees in accounting. Firms were not requiring new hires to take six weeks of intensive accounting courses and being a CPA was no longer a preference, which was very different than it used to be. The

Definition of Plagiarism Samples for Students †MyAssignmenthelp.com

Question: Discss about the Definition and Concepts of Plagiarism. Answer: Plagiarism Plagiarism can be defined as unlawfully using the work and ideas of someone else without giving credit to them. It may involve dual, redundant and duplicate publication (Robinson, 2014).Plagiarism is an offense which carries grave academic consequences for students and scholars. The consequences of plagiarism include student expulsion, failure of the course undertaken and receiving lower scores and grades for assignments and course. Students can avoid plagiarism by quoting, paraphrasing and citing the work of someone else used in the work presented (Okoche, 2015). Quoting involves the use of the exact words of someone else and then citing the author. Paraphrasing is the academic technique of putting the words or ideas of someone else using ones wording. Citing involves giving information about the author whose work is used in such a manner that it can be tracked down. Plagiarism is a grave academic offense which can be defined as unlawfully using the work of someone else without giving them due credit. This offense can be punished by the student being expelled as well as failing the course or assignment. The student can avoid it by quoting and paraphrasing the works used in the assignment being presented. This is then followed by properly citing the author in such a manner that the works of the author can be tracked down. References Okoche, J. M. M. (2015).Plagiarism and academic dishonesty: The cancer of university education, theories and concepts. Saarbru?cken: LAP Lamber Academic Publishing. Robinson, S. R. (2014). Self-Plagiarism and Unfortunate Publication: An Essay on Academic Values. Studies in Higher Education, 39(2), 265-277.

Shweta Kataria Essays (1767 words) - Aesthetics, Arts, Literature

Shweta Kataria Mr. Jaideep Pandey British Literature: 18th Century 28 th March 2017 Literary Criticism and its emerging trends Literary criticism is the study, evaluation, and interpretation of literature . Literary criticism is the play of the mind on a work of literature and it consists in asking and answering rational question about literature. Such an inquiry may be directed either towards literature in general leading to a better understanding of the nature and value of literature, and a better appreciation of the pleasure proper to literature. Such an inquiry by helping us to think rightly about literature enables us to gain the fullest enjoyment from it. In this way is built up a theory of literature, and the process of literary creation is examined and made intelligible . Through the years, it has developed and grown, and ultimately provides us with parameters on how to study literature. Because there are a million different ways to dissect written works, such as novels or poems, literary criticism provides some general guidelines to help us analyze, deconstruct, interpret and evalu ate. We usually see literary criticism in a book review or critical essay. Aristotle's practical contribution to criticism, as opposed to his ethical defense of literature, lies in his inductive treatment of the elements and kinds of poetry. Poetic modes are identified according to their means of imitation, the actions they imitate, the manner of imitation, and its effects. These distinctions assist the critic in judging each mode according to its proper ends instead of regarding beauty as a fixed entity. The ends of tragedy, as Aristotle conceived them, are best served by the harmonious disposition of six elements: plot, character, diction , thought, spectacle, and song. Classical and medi eval criticism Literary criticism is thought to have existed for as long as literature. In the 4th century BC Aristotle wrote the Poetics , a typology and description of literary forms with many specific criticisms of contemporary works of art. Poetics developed for the first time the concepts of mimesis and catharsis , which are still crucial in literary studies. Plato 's attacks on poetry as imitative, secondary, and false were formative as well . Later classical medieval criticism often focused on religious texts, and the several long religious tradition of hermeneutics and textual exegesis have had a profound influence on the study of secular texts. Renaissance criticism The literary criticism of the Renaissance developed classical ideas of unity of form and content into literary neoclassicism, proclaiming literature as central to culture, entrusting the poet and the author with preservation of a long literary tradition. The birth of Renaissance criticism was in 1498, with the recovery of classical texts, most notably, Giorgio Valla's latin translation of Aristotle's Poetics. The work of Aristotle, especially Poetics, was the most important influence Renaissance critics who wrote commentaries on Aristotle's Poetics in 1570. 19 th -century criticism The British Romantic movement of the early nineteenth century introduced new aesthetic ideas to literary study, including the idea that the object of literature need not always be beautiful, noble, or perfect, but that literature itself could elevate a common subject to the level of the sublime. German Romanticism, which followed closely after the late development of German classicism, emphasized an aesthetic of fragmentation that can appear startlingly modern to the reader of English literature, and valued Witz- that is, "wit" or "humour" of a certain sort- more highly than the serious Anglophone Romanticism. The late nineteenth century brought unknown to authors known more for critical writing than for their own work. The Changing Role of Critics and Criticism Views regarding the functions of criticism and the role of critics have kept on changing through the ages. Every age has tended to assign a different function or functions to criticism. The earliest systematic critic, Plato, for example, was concerned with the problem of defining the utility of poetry in the educational system of his ideal state, found poetry wanting, and so banished poets from his ideal commonwealth. His approach was fundamentally utilitarian, and he condemned poetry as immoral and untruthful. Following Plato's condemnation, critics for long centuries to come were pre-occupied with justifying imaginative literature, more specially poetry. Critics from the