The Continuum between Legitimacy and Fraud Research Paper

The Continuum between Legitimacy and Fraud - Research Paper Example This essay discusses that Shawver, an Associate Professor of Accounting at King’s College, and Clements, a Professor of Accounting at Florida Southern College, are trying to explain the effect of emotion on ethical evaluations of earnings manipulation. In the accounting context, it is evident that there some emotional interplay between the evaluation of earnings manipulation. This is because the perpetrator of the manipulation is usually an accountant, and the person investigating the manipulation is also an accountant. The authors state that prior research suggested that emotions might shape the ethical evaluation and decisions made by an individual, therefore, the research goes on to explore the emotion that an accountant might feel when evaluating earnings management.Yang, a Professor of Science and Technology, Lai and Tan, Professors of Accounting, try to determine the relationship between ownership structure of firms and the types of earnings management. The authors class ify insiders as part of a firm’s executives in their research, and from this, determine that the quality of earnings management is affected by discretionary accruals. Specifically, the accruals in the firm fluctuate with executive ownership, indicating that that equity stakes by top members of a firm should be reduced in order to reduce agency costs and relationships. This ensures that the earnings reflected by management are less fraudulent that in other firms that do not have top executives in top-tier management positions.... Female Directors and Earnings Management in High-Technology Firms. Pacific Accounting Review, Vol. 24(1). Pp. 4-32. Gavious and Yosef, Professors of Management, and Segev, the Department of Social Work specialist, wrote this paper to try to explain the effect of the presence of female members in the board of directors and the audit committee. This study was aimed at finding the relation between female directors and the continuum between legitimacy and fraud in earnings management. The study indicates that there is a negative relation between the presence of female directors and earnings management, and that there is always a higher firm value when female representation is higher in higher positions of a firm. The authors quote the moral values of the different genders in supporting this argument, social stereotypes and the women’s motivation and sense of achievement. Ho, J. L., Liu, C. & Ouyang, B. (2012). Bloated Balance Sheet, Earnings Management, and Forecast Guidance. Revi ew of Accounting and Finance, Vol. 11(2). Pp. 120-140. In this paper, the authors, all of them being Professors of Accounting, try to postulate Barton and Simko’s argument that balance sheet information usually acts as a constraint on accrual-based earnings management in a firm. The authors do this by examining the effect of the balance sheet constraint on the manager’s tendency to use either downward forecast or earnings management to avoid downfalls in earnings. The authors find that in cases where the operating assets are higher than average sales, the analyst is likely to provide downward trends of forecasts. In contrast, in cases where there is abnormal increase in production costs and reduction in expenses, the analyst is likely to engage in legal earnings management. This paper

Materials selection for made umbrella Coursework

Materials selection for made umbrella - Coursework Example Other parts include the spring, the runner and the finial or ferrule. This paper will discuss the materials suitable for making the pole or shaft, the canopy, and the ribs. The pole is the metallic or wooden shaft that connects the handle to the canopy. The shaft should be strong enough to withstand different forces such as part of the weight of the user (if used as a walking stick), and to avoid breaking during windy conditions. The shaft of the umbrella should be rust resistant as it commonly gets into contact with rain water. The shaft should also be made of a material that is light so that the overall weight of the umbrella is bearable. One material that is suitable for use in making the umbrella shaft is aluminium. Aluminium is more suitable for use as an umbrella shaft compared to steel, wood and other materials for several reasons. First, compared to wood, it is not affected by moisture making it suitable during rainy days (Ashby, Rayner, & Hunkin 2012). It also does not rot or gets eaten by pests such as termites, and it can withstand changes in temperature without bending or loosing shape. Compared to steel, it is light in weight and is not su bject to rust, making it more durable and long-lasting (Ashby, Rayner, & Hunkin 2012). In terms of cost, aluminium is relatively inexpensive and readily available. The canopy is the part of the umbrella that serves to keep away the rain or shield the user from sunshine. The canopy should be made of a light material that is foldable. The materials should also be washable if its get dirty. The material used to make the canopy should not be one that gets easily destroyed by water or ultraviolet rays. Most important is that the material should be water proof so that the user does not get wet in the rain. One material that is suitable for use in making the canopy is the canopy is nylon taffeta. Nylon is water proof and more durable compared to cotton and other materials