show the relationship between internal and external auditors in identifying and preventing fraud, and the responsibility for managers to have strict internal controls within their accounting processes. Introduction Enron, WorldCom, Lehman Brothers, and Waste Management were three of the biggest corporations plagued by accounting improprieties. These companies were at one time multi-billion dollar entities that seemed to have unlimited growth prospects. They also were
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ability to persuade others. Yukl (2013, p.18) further states there are additional factors that contribute to good leadership such as the situational context and the use of power. Another issue regarding the characteristics of leaders is that many theories and models have been based on Western perspectives (House and Aditya, 1997, p.409) and typically based on research with white males (Chartered Institute of Personnel and Development, CIPD, 2008, p.7). There is some cultural crossover in servant leadership
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| 233058 | TAN JIE YING | 233076 | YAP YEE WAN | 233152 | SUBMISSION DATE: 15 MAY 2016 TABLE OF CONTENTS 1.0 Case Summary 1 2.0 What are Ethics? Generally, why do people act unethically? 2 3.0 Justify why is there a special need for ethical conduct in professions including those in the accounting and auditing related field? 6 4.0 Discuss how the Barings collapse serves as an example of failed internal controls and governance within organization. 13 5.0 Conclusion 20 1.0 Case
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shall study the gamut of legal concepts, from product liability, to civil rights, to intellectual property rights, to antitrust and consumer protection. Underpinning all of these legal concepts, however, will be two foundational aspects: (a) the ethical issues within, and (b) the "world view" without. Milton Friedman, Immanual Kant, Blanchard and Peale, Laura Nash . . . these are just a few of the names of ethicists and business people about whom you will study and learn. During Week 1, we begin
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force behind any decisions made by top executives. In market where there are so many profit-based businesses, often times we see the many difficulties in balancing the pursuit of profits while staying true to their code of ethics. The balance of ethical practice and profit maximization causes companies to face difficult decisions and many times businesses choose profit maximization. Business-to-Business and Business-to-Consumer transactions require frequent interaction. In every type of business
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Confirming Pages 3 Walmart, the world’s largest retailer, has gone green. Since 2005 it has worked to plan and execute a sustainability strategy that includes using renewable energy sources, reducing its waste, and selling sustainable products. A packaging scorecard helps Walmart’s 60,000 suppliers learn about Walmart’s expectations and guides the firm in making its purchasing decisions. The company has built energy-efficient stores and retrofitted others, and it offers reusable shopping
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safety partly mediates the relationship between authentic leadership and internal whistleblowing. Personal identification partly mediates the relationship between authentic leadership and internal whistleblowing. The study contributes to the extant theory by filling the gap between leadership and whistleblowing. Keywords Internal whistleblowing Á Authentic leadership Á Psychological safety Á Personal identification S. Liu Business School, University of Shanghai for Science and Technology, Jungong
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(deontological) (Pettit2003; Harper et al, 1996). Consequentialists argue that ethical values are meaningless unless they are actively promoted. For consequentialists, the focus is on outcomes rather than motives. This view is most closely associated with the 18th and 19th century philosophers Jeremy Bentham (Goldworth1983), Mill (2002) and Sidgwick (1981). Non-consequentialists take a similar view of the importance of ethical values, but deny that the rightness or wrongness of behavior is determined
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accountant’s role in helping to advance the profession. The various topics integrate information sources related to research in the field and readings from the Ethics Readings Handbook (ERH) , drawing on concepts from your prerequisite accounting theory course. In AU2 , you will study a wide variety of technical, practical, and theoretical material. This module lays the foundation for exploring some of the more difficult areas of professional judgment you will encounter as you progress through the
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Wladislaw Rivkin, Stefan Diestel, Klaus-Helmut Schmidt* The positive relationship between servant leadership and employees’ psychological health: A multi-method approach** Servant leadership is thought to encourage socially responsible and moral behaviors. In the present article, we test the positive relationship between servant leadership and employees’ psychological health. We argue that servant leadership is positively related to employees’ health because servant leaders shape employees’ needs
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