Recycling Done Wrong Impacts on Recycling Contamination - Free Essay Example

Sample details Pages: 4 Words: 1145 Downloads: 1 Date added: 2019/03/14 Category Environment Essay Level High school Tags: Recycling Essay Did you like this example? After pouring the rest of the milk into a cup, you walk over and put the milk jug in your recycling container. Throughout the week you continue to put plastic shopping bags, and paper plates from dinner in the recycling container. By the end of the week you are ready to take your recycling bin to the curb to be picked up. Don’t waste time! Our writers will create an original "Recycling Done Wrong Impacts on Recycling Contamination" essay for you Create order This is what majority of residents do each week when it comes to recycling. But what if the efforts of recycling and taking the recycling out, is not worth it? Not rinsing the milk jug out prior to putting it in the recycling container, making sure that plastic shopping bags and used paper plates are thrown in the trash, is the main reason that recycling efforts are being contaminated. More efforts are being made to recycle, however there is one major issue that is affecting such efforts. Putting recycling contaminants in with the rest of the recycling is doing more harm than good. Before looking into recycling contamination, it is important to know what recycling is. The United States Environmental Protection Agency (EPA) defines recycling as the separation and collection of materials that otherwise would be considered waste, the processing and remanufacturing of these items into new products, and the use of the recycled products to complete the cycle.(Recycling Basics) If by taking something that is old and making it into something new is so difficult, then why do it? Ultimately it is to assist in sustaining life and to preserve resources. It is important because of how pollution is impacting our environment. While there continues to be efforts to reduce the amount of waste that is being produced, the rate of our growing population is out weighing the efforts. With everyone, we must account for each person adding significant waste over their lifetime. This started to become an issue during the 1950s when the economic boom caused an increase in the amount of trash being produced due to the increase of the growing population. When people started to realize the impact, trash was having on the environment, the Three Rs movement began. The Three Rs stand for Reduce the amount of waste you create, Reuse items that could have a future purpose, and Recycle whatever you can. (Gordan, 2015) Even though the Three Rs are still popular today, there is a need to evaluate what is affecting the efforts. Recycling Contamination is one of the main reasons why recycling is failing, more so in residential areas. Having the idea that placing plastics with plastic, glass with glass, and paper with paper is simple, is not the case when it comes to recycling contamination. The EPA describes recycling contamination as, when incorrect items/materials are put into the system or when the right items/materials are prepared the wrong way. (Recycling Basics) So, imagine, when foods or liquids are put in the recycling container, the contents remaining in the milk jug mentioned earlier or contents remaining on the paper plate saturates the other recyclables. It causes the other recyclables to lose its value of getting to be recycled, and makes the whole container become trash. Now to think on a larger scale, imagine that you are doing recycling right, however your neighbor is not. When the recyclables are picked up and combined with your neighbors recycling contaminants, your efforts towards recycling have now been ruined. To justify why recycling contamination should be of concern is to look further into the impacting factors starting with residential curbside contaminants. When looking into what causes a damaging ripple affect with our recycling efforts, we start off with looking into what cities and small towns are doing to assist. After reviewing and comparing locations, many residential locations have not been following city/town restrictions appropriately. Currently in White House, Tennessee, residents are not allowed to add frozen food packages, coated and uncoated magazines, and it is discouraged to place plastic shopping bags in recycling containers (White, 2013). When recycling is picked up with contaminants in them, it is then shipped to a processor. There are two recycling processors located near White House, Tennessee, Rock Tenn in Nashville and t he more well-known Waste Management Inc in Rivergate. Waste Management explains, an average contamination rate among communities and businesses sits at around 25%. That means that roughly 1 in 4 items placed in a recycling container is not recyclable through curbside programs, and this creates enormous problems for the recycling economy. (Bell, 2018) To further explain the damaging impact contaminants have is to look into how the processors are spending more money to sort through the recyclables, and to manage the extra waste. Recently the Tennessee Department of Environment and Conservation (TDEC) spent well over two million dollars in recycling equipment to assist in managing the landfill overages caused by the recycling contaminates. The TDEC introduced the 2015-2025 Solid Waste and Materials Management Plan to assist educating on the states pollution increased due to recycling contaminations. According to the TDEC Management Plan, curbside collection of recyclables only exists in 44 cities and towns in 26 counties. Recent data from the TDEC reported that individuals living in Tennessee disposed an average of 5,710,987 tons of waste in Tennessee Landfills. This equates to 4.85 pounds per person per day. (United States) The TDEC has raised an important notion on the impact of how residents are at fault for the recycling contaminants. So what is the intervention to this expanding issue? Our growing population needs to establish and continue to update measurable progress by implementing and communicating more on the goals. Taking action towards recycling contamination needs to be reintegrated by educating on how the contaminants are having a devasting impact on recycling efforts. The need to finding better alternatives to packaging materials is also important. Panvalker and Piskolti-Caldwell makes a directive point that companies that provide packaging should take appropriate steps to recover packaging waste arising from their own production in line with the polluter pays and the extended producer responsibility principles. The waste should either be taken back or recovered by the producers or made available free of charge for recovery by a third-party waste-recovery organization. (Panvalker and Piskolti-Caldwell, 2001) By ensuring that efforts are being made to expand education and outreach. The more we over-communicate and the more we educate, the more items will be kept clean and separated. Majority of what everyone uses can be considered recyclable by providing the needed information and education. When contaminants are introduced into our recycling bins, the items will become contaminated and will be sent to the landfill even though majority of our recyclables were viable. There will not be a future if we continue to do recycling wrong. Recycling is very important, and the slow destruction of the planet should also be of concern. We need to increase awareness and find ways that will improve our efforts to save our future.

Physical Training Uniforms And The Army - 854 Words

The Army has given me a lot of opportunities and a different way of life. As I approach retirement, overall the Army has changed in many areas from the time I joined. There are many people, events, and situations that have taken place which have encouraged me to be successful in the Army. Even though, sometimes were fun and other times it was rough, however I would not change anything because it has made me into the person I am today. The Army overall as a whole has changed. When I was a Basic Training Drill Sergeant the privates had a more privileged that when I went to Basic training. I could remember standing in a line for hours only to use the public phone for about 10 minutes to speak to your family members. Now, they use their cell phones all day on Sunday and then turn it in at the end of the day at formation. Battle Dress uniforms with black boots are now Army Service Uniform with tan boots. The physical training uniforms has changed about two times since I’ve been in the military. First we wore the grays which was horrible because when it rained your physical training uniform would stick to you. Then has changed to the gray shirt and black shorts, which is better because it kept the wind off of you and does not stick to your body unlike the gray uniform. Now, the Army has switched again to black physical training uniforms which are lighter in weight but have no protection from the rain during the summer and none during the winter from the wind becauseShow MoreRelatedPhysical Training Uniforms And The Army853 Words   |  4 PagesThe Army have given me a lot of opportunities and a different way of life. As I approach retirement, overall the Army has changed in many areas from the time I joined. There are many people, events and situations that have taken place which have encouraged me to be successful in the Army. Even though, some times were fun and other times it was rough, however I would not change anything because it has mad e me into the person I am today. The Army overall as a whole has changed. When I was a BasicRead MoreArmy Where of Uniform1099 Words   |  5 PagesThe army physical training uniform is made up of many different parts. The most commonly used is the summer wear. The summer wear consists of a short sleeve shirt, black running shorts, reflective vest, white socks, and running shoes. The cold weather physical training uniform consists of improved running jacket, improved running pants, long sleeve physical training shirt, black running shorts, reflective vest, white socks, a black fleece cap, black gloves, and running shoes. Soldiers may not mixRead MoreWear and Appearance of the Army Uniform1503 Words   |  7 PagesIn the army there are many uniforms a soldier has to wear. This is for the different activities a soldier does. For everything from their daily Physical Training (PT), their regular working uniform Army Combat Uniform (ACU), or their dress uniform either the Army Servic e Uniform (ASU), or the Army Green Service Uniform (Class A). Each uniform is design to fit a specific task and to be worn a in certain way. A great resource for either the ASU or the Class A is the â€Å"U.S. ARMY UNIFORM GUIDE.† I foundRead MoreMilitary Bearing Essay1046 Words   |  5 PagesIn the United States Army, military bearing is the root in which every service member practices in order to carry out good discipline and ethics throughout ones military careers. The Three General Orders of a Soldier, The articles of UCMJ, as well as our own Sailors Creed illustrates how a military service member should conduct himself or herself on a daily basis, on and off duty. Dependability is a major aspect of military bearing. Without dependability, one can neither perform properly in theRead MoreThe Subculture of the United States Army Essay1122 Words   |  5 PagesOne subculture within the United States is that of the US Army. The Army defends the nation against all enemie s, foreign and domestic. It is an exclusive group since not everyone in the country serves in the Army. The US Army’s official birthday is June 14, 1775, however its origins are much earlier than that. During British colonialism, citizens often had to take up arms to defend themselves, primarily against the Indians, since the British did not have a significant military presence in AmericaRead MoreThe Differences Between the Army and National Guard1126 Words   |  5 Pagesmission of the Army is to fight and win our Nation’s wars by providing prompt, sustained land dominance across the full range of military operations and spectrum of conflict in support of combatant commanders. There are five branches of the military, but there are two branches that are always up for debate on which to join. Active Army and National Guard have many differences, such as deployment rates, retirement, and command; however, they are similar in training, rank, and pay. The Army, Navy and MarineRead MoreArmy. Having the Right Attitude2125 Words   |  9 Pagesthe right uniform. It represents the army and what we stand for. In the united States Army paying attention to detail and following your chain of command is important part in the mission. Failure to do so can affect the mission drastically. it can hinder even small parts, in which case can turn into something more important. In this essay, I will, hopefully, be able to explain the importance of all of the listed above in the following paragraphs, as well as a way to adhere to the Army StandardsRead MoreDiscipline: United States Army and Soldier985 Words   |  4 PagesThe Importance Of Being disciplined/keeping an appearance In The U.S. Army The following essay is a compilation of my personal experiences, definitions, and examples of how discipline is important to surviving in today’s U.S. Army. Discipline is increased when one constantly adheres to the standards set by his superiors and maintains not only his bering, but appearance as well. Discipline is: acting in accordance with the rules put in place and behaving in accordance to the rules of conductRead MoreMilitary Police : A Military Policeman1123 Words   |  5 PagesThe United States Army has many jobs in which civilians can choose to enter that will allow them to specialize in a field of their choice. Many people have joined to serve their country, others have joined to make a living and some enjoy the sense of adventure. One of the many jobs available to a man or woman is a military policeman. As a military police, one is in charge of all the doings on the facility they are stationed at, as well as the little things that take place on base, such as t rafficRead MoreHuman Technology And Its Impact On Society868 Words   |  4 Pagessoldier in the Army control becomes very evident from the first day of basic training; so, when our military travels around the world, the product is a very effective fighting force created through: regulations, knowledge, and rules. To begin, regulations are a common requirement for all employees to learn, and as a young soldier it seemed intimidating because of the large amount of information. For example, every aspect of the Army had a field manual or a book, like Physical Fitness training, Drill and

Importance of Learning English Free Essays

TASK 1A Letter to my teacher I would like to read something that increases my interest of the world society. A literary work that will have an effect on how I see things and what I decide to do later in life. I would like to read a text that contains of a world conflict, politics, human rights or enslavement. We will write a custom essay sample on Importance of Learning English or any similar topic only for you Order Now I have read â€Å"A Thousand Splendid Suns† by Khaled Hosseini and I would like to read a factual text that has the same effect on me. I got as involved as a 15 year old from Norway could, learned more about it and took part of discussions online. The book changed my life in many ways as got a newfound respect and understanding towards developing countries. I also learned a lot about myself as a person. I learned that I want to make a difference and work as a lawyer in the UN. If I were to pick up a book today, it would have been a book about conflicts in Africa. I would like to learn more about it and try to figure out what that could have been done, and what must be done to prevent future conflicts. I believe discussing in a group session about casualty and our own opinions is going to make students, and myself, more comfortable with expressing our own ideas and how we see things later in a professional life. Having debates and discussions in class leaves the students no other options than to actually study the text and get involved. I expect that the reading project enriches my inner world, improves my grammar and my spelling. Reading gives us access to knowledge and power and can provide a lifetime of enjoyment. I also want to get a better understanding of why our world society has come to what it is today and why there are so many differences crosswise of our cultures. Especially when we are so connected in other areas like import and export, technology, the entertainment industry and communication via Internet. I want to learn how to envision our society decades ahead so that I can do my duty as a citizen and take part of the community. I understand I may not get all of my expectations fulfilled in just one literary work, but it certainly is a start. TASK 2A The great power that comes with the English language English surrounds us every single day, whether it is through a novel, texting, chatting online, articles, slang or music. It is a widespread language that most of the non- English speaking countries use as a communication tool with other non- English and English speaking populations. Not only is it because of the United Kingdom’s colonies that English is so widespread, but also because of the great power that came with it. To this date the United Kingdom and the United States of America have had a huge impact on the world because of their literature, business opportunities, ideas for a functional society and their entertainment industry. But why is it so important for us to learn English? Communication is a keyword when discussing the importance of reading English. On the World Wide Web English is the main language and on most Internet pages it is crucial that one can understand English. For instance, most of the industrial world uses the internet to stay connected, therefore being able to understand English is more crucial than ever. From a social standpoint, people who do not know how to read or write English could have big difficulties on a daily basis. For example, they often have trouble travelling. Consequently, those who are English illiterate may not be able to explore new cultures and this could keep him or her from experiential learning. The media gives people the opportunity to learn new information about the world, people, events and places. In a working life, it is important to know what is going on in the world in order to be successful, and the medias main language is of course English. With good English skills, one can also expand their companies’ horizon with international partners, which is followed by even more success. The companies can take part of a bigger international community and speak to a greater public. On a global perspective, the English language in working life can also help prevent some of the poverty problems the world is facing. In addition to helping poor populations out of troubled areas, the poor society can through English communicate with other industrial countries and get collaborations in order to help not only individuals, but a society as a whole. This also helps future generations. Another thing is that some of the African countries only have 13 % gender equality because the women are unqualified. With good English skills, they could have left the country to study abroad, then return to their homeland and work for the government. The president of Liberia, Ellen Johnson is the first female president in any African country, and she studied abroad. It is important to understand that most of the responsibility lies with the government of the developing countries, but that in order for them to get there; they need not only information but also knowledge on how to introduce the English language to their population. To improve my English skills, I believe I should read for enjoyment. Reading more will speed up the development of general knowledge, vocabulary and verbal fluency. Clark and Rumbold (2006, p. 6) states that reading for our own enjoyment is ‘reading that we do of our own free will, anticipating the satisfaction that we will get from the act of reading. It also refers to reading that having begun at someone else’s request we continue because we are interested in it. ’ Reading for enjoyment gives a positive attitude to reading, and the more you read the better you get. Another important factor when improving my English skills is that I have to use the language orally. This will help expand my vocabulary and improve pronunciation. There are many reasons why people should learn English. Great writing skills are sure to earn respect. On the contrary, poor writing will be difficult to understand, and will leave a bad impression about the character. On a global perspective, it is fascinating to see how English skills can affect not only an individual, but a whole population. In addition to this, learning English will enrich your character and make you more wanted in a business context. References http://alla-kondrat. suite101. com/importance-of-good-writing-and-reading-skills-a97681 Updated: Feb 21, 2009 http://www. dailymail. co. uk/news/article-2122007/Illiterate-Britain-One-adults-struggling-read-write-t-use-chequebook. html Updated: 10:13 GMT, 29 March 2012 http://www. decd. sa. gov. au/literacy/files/links/Reading_for_Enjoyment_9_1_1. pdf Updated: Resource Paper: Consultative Draft November 2010 http://www. globalis. no/Land/Liberia/(show)/mdg Updated: unkown How to cite Importance of Learning English, Essay examples

Journal Of Accounting Organizational Change-Myassignmenthelp.Com

Question: Discuss About The Journal Of Accounting Organizational Change? Answer: Introduction Auditors independence refers to the independence of the auditors from all such sources whether internal or external that may have some financial interest in the company. These sources might influence the overall audit and cause the auditor to falsify the audit results. It is thus important that auditor must be unbiased and free from all such influence(Bena, Ferraira, Matos, Pires, 2017). It is very important for the overall validity of the audit engagement and helps in generating true and accurate results on the financial standing of the company. A lot of importance have been placed on making this fact clear and price that the auditor must be independent in his approach while conducting the audit of an entity. There are various risk elements that possess a great threat to the overall independence of the auditor. A detailed explain on the same is given below. Analysis Key audit risks refer to the risk that the financial statements may not be correct and fail to provide a true and fair view of the position of the company. This occurs when there are some material misstatements in the reports of the company(Alexander, 2016). The two aspects of audit risks are risk of material misstatement and detection risk. Audit risks carry great liability for the auditors of the company as the stakeholders depend on these audit reports to take vital decisions. It is the duty of the auditor to safeguard the company from any such risks and provide the most accurate result possible. The different areas of audit risks are self-review threat, where the auditor reviews the work that he has himself done. In this the independence of the auditor is greatly affected, as people tend to find no mistakes in the work that they themselves have completed. There are self-interest threats, where risk lies in the auditors own personal interest in maligning the engagement(Belton, 2017). Referral relationships and threats from partners and ex-employees can hamper the independence of the auditor. When the auditor provides advisory and other services to the client then also there is a risk of material misstatement occurring. And the most common are the relationship threats which are existent in close family relationships and business circle. It is thus needed that the auditor must declare their independence in such cases so that the overall audit results are not hampered or influenced because of any such relation or factor existing. In any case if the auditor is found taking undue advantage of his position then he must be penalized and should not be allowed to work on any such engagement ever again. If there are any such audit risks occurring then the auditor must place their safeguards and try to dissolve the scenario in a manner that the engagement is not hampered(Carlin T. a., Resisting compliance with IFRS goodwill accounting and reporting disclosures evidence from Australia, 2010). It is important that companies should check for the independence of the auditor before they are hired for any engagement and should see to it that the same is stated factually. This will help in increasing the confidence of the investors on the financials of the company. The point of discussion being, where is point in which the real threat to audit risks and auditor independence lie. This is to be understood that audit risks and auditor independence are closely related to each other. The more the auditor is involved with the client, the more chances are there of information solicitation and wrong doing. This increases the overall chances of audit risks. Thus, it is important that auditors should make their stand clear, and should try to make their stand clear while conducting an audit. In situations where there are more than one referrals they can have external auditors or reviewers to conduct some work. They should not accept such engagements in which they are having personal interest or their family members are involved(Chongsoo, Cheh, Kim, 2017). They should avoid working in multiple roles for the same client, for example if they are working as an auditor they should not provide advisory or financial services. It is also the responsibility of the law framing bodies to ensure the implications of the same and make sure that the auditors are functioning in an effective manner. As per the ICAEW, the most effective way to ensure the independence of professionals is to provide them a framework that they must follow and along with that there must be a blanket for non-financial services that should be out of the purview of independence(Choy, 2018). This will help in ensuring proper flow of services and proper security can be provided to the clients in the same manner. Often there are situations where the client wants the auditor to falsify the audit report in return to extra remuneration or monetary reimbursements. This is done to make the financial situation better for the investors so that more people end up investing in the same. But as an auditor the professionals must not indulge in such activities. They should conduct the audit and generate the audit report in such a manner that they are free from all kind of outside influence(Chron, 2017). They must provide the true picture of the company financials so that the people can take effective decisions based on the same. Based on the above analysis it can be said that auditor independence has a lot of importance and more than on paper it must be reflected in real life. This will prevent the companies from falsifying their reports and will also help in reduction of the overall fraud that might exist. They key areas have been highlighted in the discussion and special attention must be given to the same. Both the clients and professionals are held responsible in case there is any case of breach of independence and strict punishment is given(Flix, 2017). It is done to discourage the auditors from indulging in such activities and helps in making the overall process of audit more transparent, and accurate. It also gives an assurance to the investors on the authenticity of the audit reports and improves their overall credibility and standing in the market. Failure of Enron, Worldcom and Lehman Bros Enron once considered to be one of the most innovative companies of the world was shook by the financial crises when it was caught in the accounting scandal which led to the drastic drop in share prices from $90.75 to $ 0.26 within a day and then the company was named bankrupt. All this started when Enron was involved in the dot com bubble and with the view to built the high speed broadband netwroks invested hefty amounts of hundreds of millions of dollars was invested in the same(Defond Lennox, 2017). IT used to in the markets most volatile segment and later on realised that the investment made was a waste and not commensurate with the benefits derived out of it. In 200, when the recession started, the investor and shaeholders were taken aback as they found themselves on the losing side with declining market capitalization. It used to value its securities on market value instead of the book value, a technique used to hide the financial losses. Also, as soon as any asset was taken o r the plant was built, it used to recognise the profits on account of it, even though it was not profitable. All this led to the inflation of the profits(Heminway, 2017). Arthur Andeerson which was one of the Big 5 at that time in US was known for high standards and quality risk management offered to stamp the annual accounts of Enron despite poor accounting policies of the company as the partners of the accounting firm were closely related with the officials of Enron. They all were involved in the scandalous changes of conspiracy, securities fraud, insider trading and wrong reporting to the investors. This led to the introduction of the Surbanes Oxley Act where the auditors were required to report as per SOX guidelines and and this also ensured transparency. Worldcom Scandal The telecommunication gaint is US, Worldcom gave rise to the second largest accounting scandal in the world when it was reported with accounting misstatements in the financial statements worth $ 9 Bn. This was on grounds of the escalated proifts which never existed and expense improperly recorded in the books as capital expenses to increase the profits in the books. This was not being supported by the relevant accounting supporting statements and the company was also involved in the manipulation of the reserves on account of uncollected amounts from customers and pending lawsuits. This deferment of the expenses led to the spread of the expnses over the period instead the same should have been booked in the same year itself(Grenier, 2017). This inflated the Worldcom Profits. Again the auditors involved here were the Arthur Anderson and Mr Sullivan wa accused of holding back the information with himself and sharing the profits. The major lesson that can be learnt here is again the audi tors were not transparent and they were the one who should have highlighted this issue at the beginning itself but it was a result only of the investigation process. The companys CEO Bernie Ebbers had the dream of growing company at the double digiyt growth rate and has made a large number of acquisitions in the process but could not see the revenues and profits rising as the result of it. So, he went with the idea of manipulating the accounts such that the increased profits are being shown in books of accounts(Knechel Salterio, 2016). The auditors said that they were misled by the Worldcoms Sullivan and admitted that they informed the companys board earlier itself that the audit information received by not trustworthy and also one of the statements said that the line costs information was not being disclosed to the auditors. Also, the company admitted that the expenses inappropriately recorded in 1999 and 2000 would be reinstated in 2001 and 2002 annual accounts but the same was not recorded in the annual statements. The share prices as a result fell below $1 in the history of Worldcom as a result(Visinescu, Jones, Sidorova, 2017). Lehman Brothers It is one of the largest Bankruptcy case filed in the history till date. It was the 4th largest investment bank in US at that time. Its collapse during 2008 was one of the largest and swept around $ 10 trillion in the market capitalization. In 2003 and 2004, it made the acquisition of five major mortgage lenders including BNC mortgage and Aurora loan services. As a result of this, the company made huge profits first up and the decision looked great increasing the capital markets by 56% between 2004 and 2006 and the firm reached the stock price of $ 86.18, which was a record at that time but by 2007, it came to notice that many lenders have defaulted on their payments on subprime mortgages and it was at 7 years high as a result of which the share prices starte falling but the company continued to give a growth estimate quarter on quarter and never tried to lower its portfolio of mortgage(Sonu, Ahn, Choi, 2017). Backed by the high degree of leverage, the share prices again started fal ling as it fell by 48%. IT also went into repurchase agreements with Cayman Islandss banks with the view to sell toxic assets to banks and then repurchase it back fooling the investors and credit rating organizations. As a result of this book cooking they has $ 50 Bn more cash in books and reduced toxic assets. This again was an accounting gimmick or a fraud being used to report wrong financials and deceiving the investors and the same was not caught in the scruting by the auditors(Saeidi, 2012). This fraud gives the lesson to the auditors that the materiality aspect of the transaction needs to be checked properly and the same should be supported and justified by relevant supportings which was left to be audited by the auditors. All in all it can be said that these accounting firms need to increase the level of checking and materiality, follow and check whether the SOX procedures have been implemented and tranaparency is being ensured(Sithole, Chandler, Abeysekera, Paas, 2017). References Alexander, F. (2016). The Changing Face of Accountability. The Journal of Higher Education, 71(4), 411-431. Belton, P. (2017). Competitive Strategy: Creating and Sustaining Superior Performance. London: Macat International ltd. Bena, J., Ferraira, M., Matos, P., Pires, P. (2017). Are foreign investors locusts? The long-term effects of foreign institutional ownership. Journal of Financial Economics, 21-35. Carlin, T. a. (2010). Resisting compliance with IFRS goodwill accounting and reporting disclosures evidence from Australia. Journal of Accounting and Organizational Change, 6(2), 260-280. Chongsoo, A., Cheh, J., Kim, I. (2017). Do Value Stocks Outperform Growth Stocks in the U.S. Stock Market? Journal of Applied Finance and Banking, 99-112. Choy, Y. K. (2018). Cost-benefit Analysis, Values, Wellbeing and Ethics: An Indigenous Worldview Analysis. Ecological Economics, 145. Chron. (2017). five-common-features-internal-control-system-business. Retrieved december 07, 2017, from https://smallbusiness.chron.com/five-common-features-internal-control-system-business-430.html Defond, M., Lennox, C. (2017). Do PCAOB Inspections Improve the Quality of Internal Control Audits? Journal of Accounting Research, 55(3), 591-627. Flix, M. (2017). A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies. MASTER THESIS, 1-69. Grenier, J. (2017). Encouraging Professional Skepticism in the Industry Specialization Era. Journal of Business Ethics, 142(2), 241-256. Heminway, J. (2017). Shareholder Wealth Maximization as a Function of Statutes, Decisional Law, and Organic Documents. SSRN, 1-35. Knechel, W., Salterio, S. (2016). Auditing:Assurance and Risk (fourth ed.). New York: Routledge. Saeidi, F. (2012). Audit expectations gap and corporate fraud: Empirical evidence from Iran. African Journal of Business Management, 6(23), 7031-41. Sithole, S., Chandler, P., Abeysekera, I., Paas, F. (2017). Benefits of guided self-management of attention on learning accounting. Journal of Educational Psychology, 109(2), 220. Sonu, C., Ahn, H., Choi, A. (2017). Audit fee pressure and audit risk: evidence from the financial crisis of 2008. Asia-Pacific Journal of Accounting Economics , 24(1-2), 127-144. Visinescu, L., Jones, M., Sidorova, A. (2017). Improving Decision Quality: The Role of Business Intelligence. Journal of Computer Information Systems, 57(1), 58-66