Independence is the cornerstone of the accounting profession. Without it, any opinion rendered cannot be relied upon by outside parties. An auditor must not only be independent in fact but also in appearance. According to Hill and Booker (2007), both are studied to understand what independence is required in the profession but research evidence related to independence in fact requires far more effort as it involves information that is not always publicly available (as cited in Daniels and Booker, 2011, pp. 79).
In previous years, it has been a common practice that auditing firms also provide tax and consulting ...
Tenure Literature Reviews Samples For Students
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Introduction
There have been cases of corporate scandals in the recent past including the Enron, Tyco, WorldCom, and Global Crossing to name a few. These scandals fueled concerns regarding the financial reporting standards not only in the USA but also in economies where the financial markets tumbled as a consequence of the news of such scandals becoming public. These scandals arose because of weaknesses in internal controls and lack of independence by external auditors. For instance in the Enron, case, the external audit firm known as Arthur Andersen was criticized for lack of independence both in fact and appearance. The ...
Part – 1 (Assignment Worksheet Quantitative)
The title of the quantitative research study systematically attempts to explore the variables determining the performance of nursing students in NCLEX-PN licensure examination. The study variables including the test scores of nurses, their theory grades, nursing education, selective admission practices, cumulative GPA (grade point average), SAT/ACT/NLN scores and grades obtained in pre-nursing courses prove to be the preliminary factors in determining the success of nurses in NCLEX - PN examination. The evidence based research literature contends the significance of previous academic performance and examination preparation of nurses on their prospective performance in various professional evaluations (McKenzie, 2008, p. 30). ...
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2. Literature Review and Hypothesis Development
P1. The Global financial crisis of 2008
Severe distresses within some financial markets during 2007/08 resulted in international financial crisis following Lehman Brothers filing for the chapter 11 on 15th September 2008. As an end result, the globe has in recent times experienced the most horrible economic performance ever since the 2nd World War. This crisis emanated from the American market for the housing. The house prices were highest in the year 2006 and subsequently dropped beyond 30 %. This happens to be the greatest decline ever since 1930s on a national level across the US. The household debt increased drastically ...
Literature Review: Principle of Equivalence
List of References: 12
Literature Review
Principle of Equivalence
Background
Usually, whenever a property is purchased or acquired from a willing or non-willing seller, it is expected that a fair compensation is given to those whose interests are deprived. However, it may be difficult to determine what a fair compensation constitutes. In some cases claimants may receive more or less compensation compared to the value of their property. In other instances, the monetary sum provided may be a huge sum, but it may not cover non-quantifiable losses such as psychological and social implications. As experience has shown, there are ...
