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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Factors Influencing Auditor Switch: Evidence from A Shares Companies Listed in Shanghai and Shenzhen Stock Exchange in China BY Deng Zhirui 0930600019 BBA-Accounting Li Lujun 0930600064 BBA-Accounting A Business Project Submitted to the Division of Business and Management in Partial Fulfillment of the Graduation Requirement for the Degree of Bachelor of Business Administration (Honours) Beijing Normal University – Hong Kong Baptist University United International
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responsibilities of internal auditor and external auditor in relation to: I. The design and operations of systems and controls Internal auditor | External auditor | Internal auditing activity is primarily directed at improving internal control. Internal auditors perform audits to evaluate whether the systems and processes are designed and operated effectively as well as providing recommendations for improvement. | External auditors may be called upon to determine if an organization ’s internal controls
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The European Court of Auditors Introduction The European Court of Auditors is the fifth institution of the European Union (EU). It was established in 1975 in Luxembourg to audit the accounts of EU institutions. This report will cover 3 aspects which are history‚ organization and president. Then it will give some criticism about the declaration of assurance and the size of the court. History The Court of Auditors was created by the 1975 Budgetary Treaty and was formerly established on 1977-10-18
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Ethics‚ also known as moral philosophy‚ is a subdivision of philosophy‚ dealing with questions about morality. Societies‚ religions‚ professional groups all around the globe have their own principles or standards of conduct‚ which are followed by their members (Davis‚ Fowler‚ & Aroskar‚ 1997). Ethics is concerned with what is right‚ and what is wrong‚ good or bad‚ fair or unfair‚ responsible or irresponsible‚ it relates to what we ought to do in terms of rights‚ obligations‚ and benefits to society
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Running head: Ethical Dilemma Ethical Dilemma Amber Norris Grand Canyon University February 24th‚ 2013 Ethical Dilemma All healthcare professionals take the Hippocratic Oath‚ in this oath it states that‚ “I will respect the privacy of my patients‚ for their problems are not disclosed to me that the world may know.” (Miles‚ S. H. (2004) There are many different versions of this oath but the concept
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Since ancient times‚ people have realized how important of human rights are and they have been fighting for thousands years to achieve and complete them. The fight for human rights is still happening nowadays. Because of the rise of technology and media‚ freedom of press is as much important as freedom of speech‚ especially with journalists. The article “____” written by AUTHOR states that a new law has threaten many journalists in revealing the truth about a food industry. The author uses lots of
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Ethics defined is “How people try to live their lives according to a standard of ‘right’ or ‘wrong’ behaviour” (Ghillyer‚ 2010‚ p.6)‚ and Shaw‚ Barry‚ and Sansbury (2009‚ p.6) states the question “How are we to relate to each other in order to ensure that our individual and collective well-being is enhance?”. Ethics is crucial not only in personal and business but within our society and community‚ the business world is competitively brutal and without a set of ethics to follow it could be disastrous
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Personal Dilemma Paper TaraLyn Thoreson CJA324 Ethics in Criminal Justice October 20th‚ 2014 Instructor Hastings Personal Dilemma Paper In today’s society people face some form or type of dilemma and it could either be a personal‚ ethical‚ or moral dilemma. As individual’s we encounter personal dilemmas‚ whether it is professional or educational and with these dilemmas there is always some type of choice that must be made and with this choice there is either a solution or resolution
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This is the case about Apple’s company who’s known as the world electronic giant. Tim Cook Apple’s Inc. newly appointed CEO after Steve’s job faces ethical dilemma in the company. Tim Cook had to face ethical dilemma problem with Chinese company Foxconn‚ world largest electronics manufactures. Trevino and Nelson’s Eight-Step Ethical Decision Making Model 1 .Key Facts Apple Inc. is an American multinational corporation that designs and develops computer software and personal computers. The company
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