Ethical and Legal Obligations in Accounting - 1329 Words

According to Marshall (2004), accounting is the process of identifying, measuring, and communicating economic information about an organization for the purpose of making decisions and informed judgements (p. 3). Specifically, financial accounting refers to the process that results in the preparation and reporting of financial statements for an entity (Marshall, McManus, Viele, p. 5). While many entities prepare their own financial statements, firms can also contract with a public accounting firm or a Certified Public Accountant (CPA) to perform services such as reviewing or compiling statements. (A CPA is a professional designation granted by individual states.) Entities that are publicly traded or complex in nature contract for†¦show more content†¦Critics argue that use of principles-based standards would not have allowed these transactions to have remained off of Enron s balance sheet, as the economic substance was that Enron was liable for the debt. But the AICPA Code of Professional Conduct, Rule 203, states that if following an accounting standard results in the financial statements being misleading, proper accounting treatment is to account for a transaction in a way that does not make the financial statements misleading. This is confirmed by several cases, most notably U.S. v. Simon (1969). In this Second Circuit case, Judge Friendly found that literal compliance with GAAP did not preclude auditors from being held criminally liable for producing misleading financial statements. Thus, regardless of whether principles-based or rules-based standards are used, companies should always produce financial statements that show the economic reality of transactions (p. 19). Despite the known ethical and legal obligations, all Big Five auditors (Arthur Andersen, Ernst Young, PriceWaterhouseCoopers, KPMG, and Deloitte Touche) were implicated in corporate accounting scandals in 2002: Enron, WorldCom, Global Crossing, Adelphia, Cendant, AOL Time Warner, I M Clone, and Bristol Myers were just a few of the publicly traded behemoths that were involved in some type of financial misstatement. To disband such a pervasive and troubledShow MoreRelatedEthical And Legal Obligations In Accounting Essay1330 Words   |  6 PagesMarshall (2004), accounting is the process of identifying, measuring, and communicating economic information about an organization for the purpose of making decisions and informed judgements (p. 3). Specifically, financial accounting refers to the process that results in the preparation and reporting of financial statements for an entity (Marshall, McManus, Viele, p. 5). While many entities prepare their own financial statements, firms can also contract with a public accounting firm or a CertifiedRead MoreEssay about Ethical And Legal Obligations1150 Words   |  5 PagesEthical and Legal Obligations Ethical and legal obligations apply to all members of society. As one in society, the obligation to act in an ethical, law abiding manner on a daily basis is vital to the integrity of daily life. Many professions have their own code of ethics. Financial reporting is not exempt from such ethical and legal standards. One’s lively hood depends on decisions made in the business world. Business transactions are done daily and can impact one’s economic stability.Read MoreTHE LEGAL, ETHICAL, AND TECHNOLOGICAL CONCERNS OF THE ACCOUNTING AND FINANCIAL REPORTING OF BUSINESSES868 Words   |  4 PagesNew advancement in technology has made it easy for many CEOs to have the opportunity to loot their companies, and to engage in accounting irregularities. Technology has made improvements to the way a company does business with others, and also it has opened up ethical concerns for the way a company conducts their business. â€Å"Recently, accounting professionals have been p laced under immense pressure by changes in the size and scope of financial markets† (Love, 2007 para. 1). Companies use the financialRead MoreManagement Planning- Arthur Anderson1299 Words   |  6 PagesIn this paper, the writer will evaluate the planning function of management within Arthur Andersen. Specifically, the paper will discuss at least one legal, ethical, and social responsibility issue that impacts Arthur Andersen. Additionally, this paper will analyze the impact these factors have on Arthur Andersen’s management planning. Finally, this paper will analyze at least three factors that influence Arthur Andersen’s strategic, tactical, operational, and contingency planning. The firmRead MoreManagement Planning Paper on Arthur Andersen1221 Words   |  5 PagesAndersen and Clarence Delany by the name of Andersen, Delany, Co. In 1918, it was given the name Arthur Andersen Co. The company supplied tax, consulting services and auditing for the large business, and itself had a position in the Big Five accounting firms. In 2002, this firm was found guilty for auditing an energy corporation, Enron and it surrendered back its rights of auditing. This led to Enron s bankruptcy and loss of 85,000 jobs. Any type of business development requires constant planningRead MoreManagement Planning of Arthur Anderson Essay1284 Words   |  6 PagesIn this paper, the writer will evaluate the planning function of management within Arthur Andersen. Specifically, the paper will discuss at least one legal, ethical, and social responsibility issue that impacts Arthur Andersen. Additionally, this paper will analyze the impact these factors have on Arthur Andersen’s management planning. Finally, this paper will analyze at least three factors that influence Arthur Andersen’s strategic, tactical, operational, and contingency planning. The firmRead MoreExcello1402 Words   |  6 PagesGenerally Accepted Accounting Principles (GAAP), Sarbanes-Oxley Act of 2002 (SOX), and AICPA code of conduct. The rules impact the mechanism, of financial reporting in the company and also help sin the actions of major principles of accounting. As a result of this, the accounting team must ensure they get the best method that will help in maximizing g the wealth of the shareholders. Albeit the earnings estimates could be gotten through the adoption of illegal treatment of accounting books, it wouldRead MoreA Discussion On Ethics And Law Essay1635 Words   |  7 Pages Enron, a Discussion on Ethics and Law Leadership’s Role in Ethical Dilemma As documented in a promotional video for Enron, Kenneth Lay states: â€Å"Enron is a company that deals with everyone with absolute integrity. We play by all the rules. . . We want people to leave a transaction with Enron thinking they have been dealt with in the highest possible way, as far as integrity and truthfulness and really doing our business right.† (Enron Vision and Values, 1998, 3:32) Whereas this message was intendedRead MoreCost Accounting and Decision Making Essay822 Words   |  4 PagesACC2CAD COST ACCOUNTING AND DECISION MAKING SEMESTER 1, 2011 MINI CASE STUDY 1 DISCLOSURE OF CONFIDENTIAL INFORMATION; ETHICS Page 1 Recommendation Page.3 Executive summary Page.4 Introduction Page.5 Analysis Page.6 Recommendations and conclusion Page.7 Appendix 1 – Code of Ethics for Professional Accountants Page.8 References Page.9 Page 2 Recommendation Erin should notify Smart Worx of the postponementRead MoreLegality and Ethicality of Corporate Governance985 Words   |  4 Pagesbeen completed or before the unconditional exchange has occurred. Terry Reed, the CFO is trying to influence the accounting department to look for options to record the sale of 1.2 million in equipment by December 31 to boost earnings on financial statements. The purchasing company does not want the order of equipment delivered until the middle of January. Identifying the legal issues involved and considering state and federal laws and how they apply to the case. Alternative one transferring

The Classic ‘Lighting’ of the Era of the Film Noir

It seemed fitting to choose a bold font to write this assignment up in, as it correlates with the classic ‘lighting’ of the era of Film Noir. Sunset Boulevard: The film begins with police and reporters surrounding a dead body in a pool. This initial opening scene of a dead body in a pool creates an investigative mood for the audience essentially. Throughout the film, Wilder constantly uses a low-key lighting to emphasize the style (characteristic) of Film Noir. Norma’s house has clearly been thought through thoroughly as each room, especially living room, involves an immensely cluster of arrogant paintings. The rooms are congested and dimly lit, constantly keeping the mood of Film Noir. The relationship between the lighting and setting of house (clutter) emphasizes that Norma is suffocating her own life (ironic as she is suicidal). There is a presence of German Expressionism that Wilder uses in the geometric set-up of the house, the lines that are used share a similar relationship with the lines used at the time and era of the German expressionism. Norma is the femme fatal of this film, and is always shown in dark colors. Norma desires herself as a queen in her head and reality with the usage of her wealth, this passion is emphasized. Max, the butler ex-husband will protect the queen. When Joe and Norma are dancing on New Years Eve, Norma’s veil irritates Joe. Norma tosses it aside but Max is quickly to retrieve it from the floor (Veil = Crown). Another thing that IShow MoreRelatedEssay on â€Å"Dark Film† and Sunset Blvd.1072 Words   |  5 PagesFilm noir, by translation alone, means dark film, and by that measurement Sunset Boulevard certainly fits the genre. A gloomy story that follows a jaded and sarcastic protagonist, Joe Gillis from his initial dire circumstances to his untimely death, Sunset Blvd. earns the description â€Å"dark† several times over. But there is more to film noir than crushingly depressing plotlines. There are common motifs and icons that are found in most film noirs, such as cri me, dark alleys, guns and alcohol. DeeperRead MoreElements of Film Noir between the Movies Maltese Falcon, Chinatown, and L.A. Confidential572 Words   |  2 Pagesof the elements of Film Noir between the movies Maltese Falcon, Chinatown, and L.A. Confidential. This will also discuss if Chinatown and L.A. Confidential remain true to the classical form or if they are in the baroque level of genre. This essay will also identify these discussions using examples for each film. Maltese Falcon could be explained more precisely as transitional films that mark limitations amongst true film noir and film that may have some elements or none noir. Maltese Falcon presentsRead MoreBilly Wilders Double Idemnity1367 Words   |  6 Pagesof the best representatives of the film noir era in Hollywood as it contains all the main characteristics of the genre. The general darkness present throughout the movie is embodied in the plot which reveals the moral bankruptcy of the main characters. It is also present in the mise-en-scene choices such as the dark costumes and modest lighting with the great emphasis on shadows (Allyn 1978, p. 117). The main character’s voice-over, another important film noir characteristic, brings this darknessRead MoreAnalysis Of Double Indemnity1052 Words   |  5 PagesIndemnity is a film noir directed by Billy Wilder in 1944, and it was based on the novel of the same name â€Å"Double Indemnity† which was published in 1943. Thi s film was nominated for seven Academy Awards, but it did not win any prize. Double Indemnity is a story about the crime of Phyllis and Neff. Phyllis plans to kill her husband to receive the claim of an accident insurance and Neff set up a scheme to get twice the amount of a clause. Although a classic â€Å"femme fatale† of the noir era, Phyllis wouldRead More film crime Essay1549 Words   |  7 Pages Film genres are categories, classifications or groups of films that have a similar, familiar or instantly recognizable patterns, techniques or conventions that include one or more of the following: setting, content, themes, plot, motifs, styles, structures, situations, characters, and stars (filmsite.org and notes). There are many categories of film genre. These categories can cover practically any film ever made by man, although film categories can never be precise. By isolating the various elementsRead More Dames, Coppers, and Crooks: A L:ook At Film Noir Essay2891 Words   |  12 PagesCrooks: A Look At Film Noir nbsp;nbsp;nbsp;nbsp;nbsp;Film noir is a style of black and white American films that first evolved in the 1940s, became prominent in the post-war era, and lasted in a classic â€Å"Golden Age† period until about 1960. Frank Nino, a French film critic, first coined the label film noir, which literally means black film or cinema, in 1946. Nino noticed the trend of how â€Å"dark† and black the looks and themes were of many American crime and detective films released in FranceRead MoreWhy Citizen Kane is the Best Movie Ever Made Essay760 Words   |  4 PagesCitizen Kane has been a classic argument between film critics and historians alike, and this is because both of these pieces are timeless pictures that have managed to captivate audiences well after their era. On a broad spectrum analysis this is an apples and oranges debate as the two films both have great cinematographic value but for different reasons. However, the real question at hand is which film is the greates t? Which film transformed the future of American film making? It is these questionsRead MoreFilm Noir - Rational Versus Evil, Femme Fetal, Investigations, Private Detectives And Atomic Anxiety1529 Words   |  7 PagesFrench, Film noir, translated literally to mean â€Å"black cinema or film,† defines early to middle 20th century film that reflects a trend of dark and grim emotions as art seen on screen in post-war America (Dirks 2016). Stylistics such as people presenting themselves as something they really are not, criminal activity, entrapment, corruption, grim city settings, characters that operate on the margin of society are littered throughout film noir. There are many common narratives presented in film noir. RationalRead MoreMovie Analysis : Going Cukor 1620 Words   |  7 Pagesminacious turn. - - - I naturally feel at kin with the French journalistic styled terminology called; film noir, - I adhere to spicing up ordinary narratives, especially remakes of a theatre production - Gaslight originally was a screen play. Any attempt to experiment with narrative (s) is a desideratum to the good, regardless of the outcome the consensus is always... progressive... even film failures have a place whereby the diligent director can ponder professional incompetence and frame byRead MoreEssay Casablanca Movie Review1218 Words   |  5 Pagesa stormy night that Rick received a letter from Ilsa telling him that she wouldn’t be coming with him to Casablanca. Realizing he has been dumped, he sadly hops onto the train and rides off to Casablanca by himself. 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Auditor Independence and Needs for an Auditor †Free Samples

Questions: 1.What It Means For An Auditor To Be Independent? 2.How Can An Auditor Be Independent When Being Paid By The Client? Answers: Introduction When it comes to conducting an audit of a client for which he or she is being paid, the theory of independence in the conduct of work plays a lead role. The auditor independence is crucial from the view point of an external auditor. An auditors independence is coupled with truthfulness and impartiality in the approach of the audit process. Thus the profession desires the professional to carry on the work of the audit in an independent manner thus ensuring that his work is not impacted by any such acts of the client which would bring disrepute to the profession. The said essay focuses upon the fact as to what does independence in the field of auditing mean and how can he or she carry on the work of an audit independently without any biasness, specifically when the client is paying him for the work. This is the area wherein the auditors independence is seen to be at risk as is rightly narrated by Reiter and Williams in their journal article named The philosophy and rhetoric of auditor independence concepts. As is rightly said by them, the audit work should be conducted in a free manner is generally seen to be in trouble simply because of the financial arrangement that they have with the client. Thus the essay mainly emphasises upon this area, describing about how an auditor can behave and act independently in spite of being paid by the client (Kueppers, Sullivan, 2010). 1. The first question that arises while conducting an audit is whether the same is being done in an independent manner or not. The main objective behind getting the audit of a company is to express an opinion which is impartial, unbiased and dependable in nature for those who are utilising the said opinion to take investment related decisions or regulatory decisions. Thus for an auditor to be independent in his opinion he is required to be independent from his mind as well as in his conduct (Elliott, Jacobson, 2006). By the former it means that the auditor should have such a mind set that allows him to express an opinion in such a state wherein he is not being impacted by any undue influences that would compromise on his expert judgement thus giving room for an individual to perform his functions of an audit with integrity and objectivity. The latter defines that an auditors appearance plays a very important role in the independence. If he appears to be independent in his conduct to the client, then his chances of missing out on material information also minimises (Fearnley et.al. 2005). As per AU 220 of AICPA defines the auditor independence as an auditor being unbiased and unprejudiced with regards the client else the professional would have to compromise on the impartiality which is a must for the dependability of his opinions irrespective of the technical proficiency that the auditor may possess (Fontaine Pilote, 2012). Further to this the International Federation of Accountants lays down a ruling that those who are part of the assurance team should always pursue to find out any possible conflicts and threats to independence, evaluate the same with regards the impact of the same on the conduct of the work and if the threats are very significant then the auditor should try to eliminate such threats so as to bring it down to an acceptable level. However if the same cannot be done so then the auditor should refuse to conduct the audit. The auditors independence can be of two types i.e. actual and perceived. As the word actual means definite, auditor independence in the actual sense means that the same is visible and is straight forward. If the auditor has any kind of a financial relationship with the client apart from the audit fees that he is to receive in lieu of the work he performs, then the auditors actual independence is said to be hindered (Almer, Olazabal, 2001). However perceived independence is to arise when there are shades of grey creep in to the normally black and white world of audit. Thus it simply means that due to a linkage between the auditor and the audit client it may seem that there is an agreement between the two and thus it is in such a circumstance that the professional judgement plays a vital role (Haste, 2015). It can be rightly said that the issue of auditor acting independently is very pivotal in nature and equally crucial for the profession as well. Independence has become an important auditing standard simply because the opinion stated by an auditor adds to the explanation and creditability of the financials of a company even if the company has not made any such statement which is false and misleading (International Organisation of Securities Commission, 2002). Due to corporate failures such as that of Enron that has occurred in the past, has made the standards related to auditor independence more comprehensive and rigorous. However after such failures also it is understood that the independence needs to be strengthened day in and day out due to the kind of mishaps and bankruptcies which have taken place specially the one which took place was the Global Financial Crisis in the year 2008 with the failing of Lehman Brothers (ASIC 2001). 2. The said issue with regards the fact that the auditor is being paid for the audit being conducted by the client may hamper the independence in his conduct is still unresolved. There have been several doubts with this issue specially with regards the external auditors. Due to the fact that they are being paid by the client for the conduct of their companys audit, thus until and unless a strong corporate governance measure is not put in line, the firm of auditors may express such opinions that are influenced by the desire to maintain good relation with clients so that their work is not taken away. If this is the situation then the fact the opinion would be true and fair becomes questionable and the shareholders are unable to rely on the opinion (Icaew.com., 2016). As is said by Reiter and Williams in the article The philosophy and rhetoric of auditor independence concepts, the metaphor Independence Is Separation has come due to the existence of the separation model which details about the independence of auditors. It says that the various threats which an auditor faces has lead to the requirement of separation so that independence in the conduct of an auditor can be achieved successfully. One such threat is the self interest threat which is said to arise due to the audit fees which an auditor receives from a client for the work being done by him. Secondly, another metaphor used for defining the independence of an auditor with regards the audit fees they receive is Independence As A Matter Of Interest, which states that the financial interest of an audit firm would provide an assurance with regards apt behavioural conduct. There lies an assumption that the independence is widespread simply due to the supremacy of financial inducements for inten tion auditing even after considering the potential prejudice of receiving audit fees, the auditor at the same time also has a dominant attention towards safeguarding the reputation of the audit firm as well. As per the two authors, these principles are basically based on the financial concepts such as materiality and the cost/benefit analysis. The auditing firms at times agree to receive such audit fees which is less than the actual market rate simply to secure the work and further cover up the deficit by conducting various non-audit services for the client. One of the most eminent example which showed the influence of the auditor with regards the audit fees being charged is the case of Enron, when in the year 2000, Anderson had received a fees of $27m for conducting non-audit services in comparison to $25m for the audit conducted. Due to this the company fell down and the reason was the fact that the auditor failed to perform his duties independently and it was proved that the professionals had compromised with the accounting simply to ensue that the work is not given to someone else (corplaw.ie., 2014). Further to this, it is true that the auditors always try to ensure that they are able to retain their clients but the same should be done not by compromising with the audit independence but by extending good service to the client (Franzel, 2014). Thus if the audit fees is significant to the total revenue of a CPA then he would ensure to go out of his way to retain which would also mean compromising on the independence as well. Conclusion Thus on a concluding note it can be rightly said that an auditor should conduct an audit independently, so as to ensure that the profession is not disrespected and the external shareholders are being able to take informed decisions with regards the companys actual performance. Such a reliance is what increases the creditability of both the firm as well as the company. One major threat to auditor independence is the audit fees which has led to various crisis in the past. Thus in order to be independent with regards the audit fees that an auditor receives, he or she should ensure that the fees does not form a significant part of the total earnings of the audit firm. However an auditor should act in a professional manner as without performing the audit function independently, the main reason for such an appointment gets defeated. References: Almer,E.D., Olazabal,M., (2001), Independence and Public Perception : Why We Need to Care, Journal of Accountancy [Online], Available at https://www.journalofaccountancy.com/issues/2001/apr/independenceandpublicperceptionwhyweneedtocare.html (Accessed 06th May 2017) ASIC., (2001), Auditor Independence and audit quality, Available at https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/auditors/auditor-independence-and-audit-quality/ (Accessed 06th May 2017) Corplaw.ie., (2014), Importance of Auditor Independence, Available at https://www.corplaw.ie/blog/bid/369348/Importance-Of-Auditor-Independence (Accessed 06th May 2017) Elliott,R.K., Jacobson,P.D., (2006), Auditor Independence concepts, The CPA Journal, 68(12), Available at https://raw.rutgers.edu/docs/Elliott/06Audit%20independence%20concepts.pdf (Accessed 06th May 2017) Fontaine,R., Pilote,C., (2012), Clients Preferred Relationship Approach with their Financial Statement Auditor, Current Issues in Auditing, vol.6, no.1, pp. 1-6, Available at https://aaapubs.org/doi/pdf/10.2308/ciia-50116?code=aaan-site (Accessed 06th May 2017) Franzel,J.M., (2014), The Importance and Positive Impact of Independent Audit Oversight, Available at https://pcaobus.org/News/Speech/Pages/11192014_FranzelIARI.aspx (Accessed 06th May 2017) Haste,J., (2015), The fundamental importance of auditor independence, Available at https://www.intheblack.com/articles/2015/11/05/the-fundamental-importance-of-auditor-independence (Accessed on 06th May 2017) International Organisation of Securities Commission, (2002), Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor Independence, Available at https://www.iosco.org/library/pubdocs/pdf/IOSCOPD133.pdf (Accessed 06th May 2017) Icaew.com., (2016), Auditor Independence Approach, Available at https://www.icaew.com/en/technical/ethics/auditor-independence/auditor-independence-approach (Accessed 06th May 2017) Fearnley, S.,Beattie, V. Brandt, R. (2005) Auditor independence and audit risk: a reconceptualisation. Journal of International Accounting Research 4(1):pp. 39-71. Kueppers,R.J., Sullivan,K.B., (2010), How and Why an independent audit matters, International Journal of Disclosure and Governance, 7(4), pp. 286-293, Available at https://link.springer.com/article/10.1057%2Fjdg.2010.22 (Accessed 06th May 2017)

THE LIFE OF NAPOLEON BONAPARTE Essays - French Emperors,

THE LIFE OF NAPOLEON BONAPARTE This essay will illustrate why Napoleon Bonaparte is regarded as one of the greatest military masterminds in the history of mankind. It will show the life of Napoleon from when he was a young boy, till he died in 1821. It will show how he deceived the French into giving him power, and how he used this power for his own interests. It will also reveal how he almost killed of an entire generation of French people, and once again prove that all good things must come to an end. Napoleon Bonaparte was born on August 15, 1769 in Ajaccio on the island of Corsica. This was only a few months after France had annexed the island. He had 7 brothers and sisters, and his father was a lawyer whose family stemmed from the Florentine nobility. His original nationality was Cursican-Italian. In 1779 Napoleon went to school at Brienne in France. There he took a great interest in in history, especially in the lives of great ancient generals. Napoleon was often badly treated at Brienne because he was not as wealthy as his fellow classmates, and very short. He also did not speak French well, because Italian was spoken on Corsica where he grew up. He studied very hard so that he could do better then those who snubbed him. Napoleon attended the Ecole Military School in Paris in 1784 after receiving a scholarship. This is were he received his military training. He studied to be an artillery man and an officer. Napoleon finished his training and joined the French army when he was 16 years old. He was appointed to an artillery regiment , and commissioned as a lieutenant. Once again he was not well liked by his fellow officers because he was short, spoke with an Italian accent, and had little money. Napoleon spent little time with his regiment. He was more concerned with trying to free his home land of Corsica, witch had been taken with force by France. Soon after being commissioned his father died, and he was forced to provide for his family. Napoleon spent the next seven years reading the works of the philosophers, and educating himself in military matters by studying the campaigns of the great military leaders of the past. The French Revolution and the European war that followed broadened his sights and presented him with new opportunities. Napoleon was a supporter of the French Revolution . He went back and forth between Paris and Ajaccio, working for the Republic. Napoleon rose quickly through the ranks and became a captain in 1792. In 1793, Corsica revolted against the Republic, and Napoleon's family had to Flee to France. The Republic was in danger. France was at war with Austria, Prussia, England, Holland, and Spain. There was a revolt in western France, and there was a great need for good officers. At the age of 25, only one year after becoming captain, Napoleon performed so well that he was promoted to the rank of Brigadier General. He was given command of the artillery at Toulon, and in December of that same year, the French forced the English out of Toulon. " The commander in chief wrote: "I Have no words to describe the merit of Bonaparte. Much science, as much intelligence, and too much bravery." "(pg.7 Britannica Junior Encyclopedia #11 N-O). In August of 1794 Napoleon was arrested because he had been a supporter of Maximilien Rosbespierre. He was accused of treason. Although he was released his career seemed to be over. Then in October of 1795, the government was threatened with a revolt in Paris. Paul Barras, commander of the home forces, appointed Napoleon to defend the capital. "With amazing swiftness Napoleon massed men and artillery at important places in Paris. The ttack of 30,000 national guards was driven back by his men. About 200 men were killed on each side, but he had saved France from civil war." (pg.7 Britannica Junior Encyclopedia #11 N-O). Napoleon saved the national convention from the Parisian mob and one year later at the age of 26, was rewarded with the position of commander in chief of the interior French army in Italy. When