Project Earnings Manipulation: An Ethics Case Based on Agency Theory ABSTRACT: The impact of accounting information on ethical behavior has been extensively documented. Additionally‚ agency theory is a widely accepted behavioral perspective. Despite this‚ there is an absence of instructional material in the accounting education literature that ties ethical issues to an agency-theory context. The primary objective of this case is to highlight control system ethical issues using an agency-theory context
Premium Cost Costs Cost overrun
FIGURES Table 1: Investment Information (A fresh opportunity) 6 Figure 1: Fresh Healthy Cafe restaurant interior/exterior (Hill‚ 2011) 5 Abstract The purpose of this research paper is to explain Fresh Healthy Café. To inform you of what Fresh Healthy Café offers to each of their customers and to their franchisors. Fresh Healthy Café is a player in the healthy fast food industry. They cater to customers who are looking for healthy foods on the go. They have a healthy menu offering
Premium Franchising Nutrition
in Malaysia. For sure one of them is about the education system which they tend to optimise the system in detail to bring up the education level in this country to a better quality. So‚ there are some advantages of government funding the university fees for students who study subjects that are needed by society outweigh the disadvantage. First of all‚ this will bring attraction to student who wanted to take the needed course. By doing this‚ there will be more specialist in particular field will be
Free Education Higher education Government
Is earnings management good or bad? Who (or which part of corporate governance mechanisms) is responsible to constrain earnings management? To what extent can the auditor constrain earnings management? Propose some methods for the auditors to detect and constrain earnings management. Does market react to firm’s earnings management behavior? In order to discuss earnings management and what its affects are on business and whether or not it’s a good thing‚ one must first understand what earnings management
Premium Internal control Auditing Audit
WHAT IS AREA 51…. Introduction Area 51 is a military base‚ and a remote detachment of Edwards Air Force Base. It is located in the southern portion of Nevada in the western United States‚ 83 miles (133 km) north-northwest of Las Vegas. Situated at its center‚ on the southern shore of Groom Lake‚ is a large military airfield. The base’s primary purpose is undetermined; however‚ based on historical evidence‚ it appears to support development
Premium Nevada
on Hiroshima and Nagasaki was not‚ in fact‚ the one more commonly known: that the two nuclear devices dropped upon Hiroshima and Nagasaki were detonated with the intention of bringing an end to the war with Japan‚ but instead to intimidate the Soviet Union. The fact of Japan’s imminent defeat‚ the undeniable truth that relations with Russia were deteriorating‚ and competition for the division of Europe prove this without question. Admittedly‚ dropping the atomic bomb was a major factor in Japan’s
Free World War II Atomic bombings of Hiroshima and Nagasaki
(i) In Module 8.1‚ the three areas of development are explained as Physical‚ Cognitive and Psychosocial developments and what that involves‚ Physical development is the growth and changes in the body and brain‚ this includes the senses‚ motor skills‚ health‚ and wellness. An example would be learning to walk‚ using utensils‚ and body changes like hitting puberty. Secondly‚ Cognitive development is said to be learning‚ attention‚ memory‚ language‚ thinking‚ reasoning‚ and creativity. An example would
Premium Psychology Sigmund Freud Developmental psychology
1. Why might Bollenbach have opened his bidding for ITT at $55 per share? What was his likely strategy? The $55 value is on the lower range of the analyst eztimates‚ with a best guess estimate of $67.94. Since the value of the stock had been below $45 for 4 months‚ the offer of 55 dollars represented a 29% premium to investors. Bollenbach knew that management would be resistant of any attempt to be acquired‚ regardless of price‚ because of failed previous attempts to negotiate a friendly
Premium Stock market Stock Net present value
Accounting has a long history of being an ethical profession. In recent years‚ however‚ some companies have asked their accountants to help "manage earnings." What does it mean to manage earnings? Who is more likely to be involved in such a situation‚ the financial accountant or the management accountant? Why? Do you believe that managing earnings is ethical? Discuss the rationale for your answer. The major role of financial reporting is to effectively communicate financial information
Premium Management Business Finance
with details of how a franchise agreement can be made with Boost Juice. Franchise Agreement The term of initial franchise agreement with Boost Juice is seven years with an option to renew for a further two terms of seven years. As part of the franchise agreement the franchisee must pay an ongoing royalty fee of 8% + GST of the monthly sales. Boost Juice provides comprehensive training and ongoing support to all franchisees as part of the contract and also provides a Franchise Business Consultant
Premium Franchising