Lucy Spheroid is the partner on the engagement of Juggyfroot, a global manufacturer of pots and pans. Ricardo Rikey is the managing partner of the office. Fred and Ethel are the two members of the firm that make final judgments on difficult accounting issues especially when there is a difference of opinion with the client. All four are CPAs. Ricardo Rikey is preparing for a meeting with Norman Baitz, the CEO of Juggyfroot. Rikey knows that the company expects to borrow $5,000,000 next quarter
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Unit 2: Research Paper Jeremy Bentham Kaplan University Denise Manning AC504-01: Ethical Issues in Business and Accounting Professor Sandra Gates May 8, 2012 I will discuss Jeremy Bentham, who is considered the founding father of utilitarianism. He was an English philosopher and a political radical. Jeremy was born on February 15, 1748 in Houndsditch, London and died June 6, 1832. Jeremy Bentham came from a family of attorneys and
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companies are able to move goods, services, and investments faster and more consistent to consumers located in many parts of the world. International Trade Theories Some of the traditional international theories that support the concept of globalization are the Absolute Advantage Theory and the Comparative Theory. The Absolute Advantage Theory was created by Adam Smith in 1776 (Hill, 2009) and stated that a country that produces a product efficiently has an absolute advantage over other countries
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AUDIT DELAY AND THE TIMELINESS OF CORPORATE REPORTING: MALAYSIAN EVIDENCE Raja Adzrin Raja Ahmad Khairul Anuar Bin Kamarudin Second Draft: August 2003 Please do not quotes - comments welcome ABSTRACT This paper investigates the determinants of audit delay in Malaysia. The sample comprises 100 companies listed in Kuala Lumpur Stock Exchange during the period 1996-2000. Descriptive statistics indicates the audit delay is more 100 days for the five years under study with a minimum standard
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which means that dividend policy will exert an important influence on investors’ behaviour. Secondly, according to the signaling effect, dividend paid is the mean by manager to signal the new information to investor. And thirdly on basis of the agency theory, dividend policy would attribute to the conflict between the interests of management and interests of stakeholders. Through the different dividend policy, firms can use the earning to make scrip dividends, special dividends, share repurchase and
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Consequentialists’ theory: Many philosophers believe that the rightness and the wrongness of any action are determined from its consequences and people who hold this view is known as consequentialist. Consequentialism is general approach to ethical dilemmas which inquire about the consequences to relevant people of making a particular decision. So basically consequentialism word itself suggests that it is an ethical approach which “depends on the consequences”. This view is also sometimes referred
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Empowerment, Motivation, and Performance: Examining the Impact of Feedback and Incentives on Nonmanagement Employees By: A. Drake, J. Wong, & S. Salter Behavioral Research in Accounting, Volume 19, pp. 71-89 Renee Claussen Janet Page Kevin Sandmann Matt Schlemmer Micah Shornack Empowerment, Motivation, and Performance: Examining the Impact of Feedback and Incentives on Nonmanagement Employees It has been proven that the motivation level of employees can make or break an
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The Effect of Corporate Restructuring on the Shareholders’ Value: The Case of GEC/Marconi Magdy Abdel-Kader 1 * and Vagia Mentzeniot 2 1 Brunel Business School. Brunel University. Uxbridge. Middlesex UB8 3PH. UK * Corresponding author: Tel: +44 (0)1895 266739. Fax: +44 (0)1895 269775. Email: magdy.kader@brunel.ac.uk 2 Finance Division, Piraeus Bank Group, Headquarters, Stadiou & Amerikis 4, Athens, 10557, Greece Abstract GEC/Marconi’s transformation from a diversified conglomerate to a
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The International Journal of Digital Accounting Research Vol. 11, 2011 pp. 25 - 43 ISSN: 1577-8517 The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs1 Elena Urquía Grande. Complutense University of Madrid. Spain. eurquiag@ccee.ucm.es Raquel Pérez Estébanez. Complutense University of Madrid. Spain. raquel.perez@ccee.ucm.es Clara Muñoz Colomina. Complutense University of Madrid. Spain. cimunnoz@ccee.ucm.es Abstract. This research
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Chapter 8 – Systems oriented theories 1. Introduction Rationale: Why corporate management might elect to voluntarily provide particular information to parties outside the organisation. (Page 250 & 251) Gray, Owen and Adams (1996): Legitimacy Theory and Stakeholder Theory are two theorietical perspectives that have been adopted by a number of researchers in recent years. The theories are sometimes referred to as “systems-oriented theories”. Within a systems-based perspective, the entity
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