Sunday, May 24, 2020

The Customers Revenge - 1138 Words

‘The Customer’s Revenge’ We have all been somewhere in a store or dealership when there was an irate and unhappy customer looming in our presence. They were obviously upset about something and generally draw a lot of negative attention to themselves and to the company. Luckily for companies, just a few short years ago only a few customers out of hundreds, thousands, or millions would have seen the negative effects of the incident, but in current times almost everyone has a camera phone that records videos and it only takes a matter of seconds for videos like that to go viral on some social-media network. Because of today’s technology, everyone has free access to various social-media channels such as YouTube, Twitter, or Facebook that†¦show more content†¦When a company treats its customers with respect the products and brands tend to sell themselves because customer satisfaction and trust in the brand rises. When customers shop where they can trust they will be taken care of they tend to be r epeat customers and give positive word-of-mouth. To accompany new policy changes, the company needs to have workshops or employee meetings on the changes for everyone involved in every aspect of customer service. These employees must know how to handle individual customer’s problems and learn that each case is different and that there can never be one generalized way to solve someone’s problem. Customer service representatives must learn to handle each case individually and treat the customer as fairly as possible. The three main focuses of a changed policy is to, first, make sure that the implemented policy was just and fair to both customers and the company, secondly, notify customers of the changes and provide them with a way to have any questions answered, and lastly, set a deadline to re-evaluate the policy and make changes as needed. If I were the Vice President of Customer Service for Atida motors I would push for a new customer compensation policy that is more reasonable for both the company and the customers. To implement this policy we would need to follow the three basic steps of policy making, suchShow MoreRelatedThe Customers Revenge1415 Words   |  6 PagesCustomer Relationship Management Assignment 1 The Customers Revenge The cases of Jessica and Tom In both cases there is a problem with the Andromeda XL. Jessica had problems all over the place. From a failing air-conditioning to a jammed CD-player. In the case of Jessica she even got a new Andromeda XL. After 3 months the problems happened again. Tom’s failing Andromeda almost ended up in a deadly accident. It begins to be very clear that we are simply dealingRead MoreThe Customer Revenge Case Study970 Words   |  4 PagesBusiness Review Case Study : The Customers’ Revenge by Dan Ariely (December 2007) As an introduction of this case, a little recall of the facts may not harm anyone. Atida is a 70 year old motor company, producing and selling stylish and innovative cars and they have just launched a new one on the market : the Andromeda XL. The brand has many loyal customers and devoted fans among various clubs and communities. Jim MacIntire and his colleagues from the customer service department have tried toRead More Comparing Hamlet by William Shakespeare and The Killings by Andre Dubus858 Words   |  4 Pagescarefully planned acts of revenge will plow themselves into your brain. It is how we react to these situations that can and will forever define that man, his life, and his actions. In these two stories, Hamlets father and Matt Fowlers son are murdered with jealous motives of romance, ambition, betrayal and rage. Revenge captures the hearts of both characters, but in different forms. Hamlet sees his fathers ghost and is told if he ever loved his father he is to ?[revenge his foul and most unnaturalRead MoreThe Cask Of Amontillado By Edgar Allan Poe907 Words   |  4 PagesMontresor decides murder is the way, Sammy quits his job to be noticed. One way that Montresor and Sammy are similar is that they are both extremely sarcastic. While Montresor’s sarcasm tends to be on the ironic side and Sammy’s is making fun of the customers it is very apparent that they think they are better. Montresor clearly believes that he is better than Fortunato and deserves a better life than he. He points out that Fortunato is wearing a fools hat which merrily jingles as Fortunato is lead toRead MoreWhy People Commit Crimes?933 Words   |  4 Pagesera. The three Bondurant brothers and their illegal bootlegging business are the main focus of the story, with the middle child, Forest, as the main ring leader. The story starts out with the brothers just delivering to their some regular loyal customers, many of which include the police. Then, a new deputy moves into town and is determined to shut down all the bootlegging in the area. In the name of the law, the new deputy effectively shuts down all of the bootleggers except for the Bondurant brothersRead MoreTypes of Justice as Outlined in the Ralsian Theory1671 Words   |  7 Pagesemphasis on revenge. Vengeance is a matter of retaliation, of getting even with those who have hurt us. It can also serve to teach wrongdoers how it feels to be treated in certain ways. Like retribution, revenge is a response to wrongs committed against innocent victims and reflects the proportionality of the balance of justice. But revenge focuses on the personal hurt involved and typically involves anger, hatred, bitterness, and resentment. In addition, punishments dictated by revenge do not satisfyRead MoreEssay on How Social Tensions Led To Wit925 Words   |  4 Pages The history of witchcraft during seventeenth century New England is inherently a history of direct confrontations within communities where relationships become tainted with suspicion, revenge and anger. The documents in Witch-Hunting in Seventeenth Century New England have retold the events and stories of Puritan New England to give the modern reader an understanding of the repressive social institutions of religion and family structure which were controlling factors that lay behind the particularRead MoreBook Thief Macbeth Comparison1656 Words   |  7 Pagesunpredictable way. The full potential of spite and revenge driven by ambition is witnessed after a family and father are murdered in cold blood. If you want something you will go after it, however if you add spite and revenge to the mix you will desire the outcome of your goal even more. After Macbeth kills Duncan and on top of that orders the brutal slaughter of Macduff’s wife and kid, there are two men stricken with grief and vow revenge. Malcolm has raised an army in England and he along withRead MoreList Nine Elements That Directly Impact The Work Environment : Excessive Workload Essay1237 Words   |  5 PagesPsychological Manners In some of my readings, the psychological mindset has been identified as a driving agent of actions in the work environment and are just as important as the workplace factors. The mindsets of particular interest are frustration, revenge, and aggression. Events such as not getting a raise, not getting promoted, not achieving stability in one’s job in an effort to adequately support a family that inhibits advancement lead to frustration. Paul Spector (1997) developed a model of theRead MoreSocio Political Allegory Of Park Chan Wook s Oldboy1698 Words   |  7 Pageshistorical context is important to understand as it contributes to the understanding of Oh Dae-su’s plight. The disappointment felt by the Korean people is reflective of the way Dae-su’s story carries out (Seth) while the ease of Woo-jin carrying out his revenge is reflective of the privilege of chaebols in Korea and the cons of a capitalistic society (Kim). Historical Allegory With a history spanning over centuries, Koreans have seen many different types of government and leadership (Seth). Unfortunately

Wednesday, May 13, 2020

How Can We Obtain Happiness - 896 Words

When it comes to Aristotle and his idea of happiness for society, he always thought that happiness was the ultimate goal. In other words, happiness for the man is a self-sufficient goal, it required nothing else. Sure, true happiness can be attained within a society that has common goals and agreed upon virtues because everyone will be an equal, have the same level of education and have justice. However, there are shortcomings and dangers in a society like that, such as human greedy nature, communism could potentially occur, and humans could change the way they potentially feel about their goals and virtues. Finally, there will be difficulties with a society focused exclusively on the individual like the act of selfishness, arrogance and neglect to those surrounding us. Aristotle believed that achieving happiness lead to a perfect human life. But, the question is how can we obtain that happiness? Of course, by agreeing with common goals and virtues. By having the same common goals and virtues in a society would mean that everyone has to be an equal. When referring to equality in this context, I simply mean society; everyone has to be equal in health, wealth, and friends. If everyone agreed with the same goals and virtue, it would mean that everyone has to have the same expenses to support itself and family. As well, health, if one is healthy, it’s only fair that everyone else has to be healthy. Just like, if an individual dies of a disease, unfortunately another one has toShow MoreRelatedAristotle s Views On Happiness And Moral Virtue Essay1593 Words   |  7 PagesTiverio Madrigal Landa Philosophy 002 October 13, 2016 Happiness and Moral Virtue Every few decades, an individual revolutionizes the way that we think and perceive the world. During the year 300 B.C., the foundation of philosophy was started by Aristotle and his learning from Plato and Socrates. A few centuries later, Thomas Hobbes beliefs challenged Aristotle s views. At the time, it was not known that their ideas would revolutionize the way we see the world around us today. Even though they bothRead MoreAquinas View On Happiness1271 Words   |  6 PagesAquinas makes numerous claims regarding happiness. Specifically, Aquinas uses the term â€Å"happiness† in a sense of objective fulfillment, rather than subjective well-being. He asserts that human happiness does not consist in acquiring things such as money, honor, fame, power, goods of the body, or pleasure. He also claims that complete, i.e. perfect, happiness can only be achieved by contemplating God in the afterlife. I will discuss arguments for, arguments against, and my opinion for both claimsRea d MoreA Society Of Constant Consumption Of Materialistic Objects1617 Words   |  7 Pagesdecades ago. With the advancement of technology, conveniences like these have been made possible through being able to just charge everything—this has become a national addiction. There is still a magnitude of people who would say money couldn’t buy happiness but the truth is a lot more in depth than that; money does in fact play an essential role in everyone’s overall life gratification. Even though there is that urge and desire for materialistic goods, people are still sometimes caught in the dilemmaRead MoreAristotle Was An Ancient Greek Philosopher Who Was Gifted1588 Words   |  7 Pagesthe way we think today and make us think of our telos as human beings. Aristotle’s views on how to obtain true happiness is through virtue, he claims every living thing aims at good. The problem with this is that we as human beings accept the good life of another but not of a human being. The practice of philosophy that sets us apart from other animals is that we question our existence and the way we live. We tend to think and reflect on what the reason we are here for. In addition, we have theRead MoreThe Ones Who Walk Away From Omelas By Ursula Leguin1693 Words   |  7 Pagesto express how the society in Omelas is able to ensure happiness and perfect lives while one child suffers. This is the price that they pay, seemingly unknowingly unless they are a certain age, to have a utopian society. When someone finds out about why they live in such bliss, they are left with a choice; stay in Omelas knowing that the child must suffer for their, and everyone’s, happiness, or, to leave Omelas unknowing of what their life might entail. Today, society shows ways that we truly fulfillRead MoreHannah Arendt And Hannah Arendts View Of Human Happiness1193 Words   |  5 Pagesexperiencing as many unique opportunities as they can. Although goals may vary from person to person, most people hope that by reaching their goals, they will obtain happiness and ultimately live a happy life. However, what constitutes as happiness will vary depending on who you ask. Likewise, depending on the person, their belief about how to attain happiness will also vary. This discrepancy about the meaning of happiness and the method of attaining happiness isn’t just present among common people—philosophersRead MoreAmerican Dream : The Great Gatsby By F. Scott Fit zgerald1280 Words   |  6 PagesJamie Moran English 096 Professor Ludwig 10 November 2014 American Dream The ideal American Dream is that every citizen in the U.S. may have a promising future, happiness, a family, and health. Some reach the American Dream, and some settle for less. People who do not obtain any type of American Dream cannot truly be happy because their life is not truly fulfilled, which does not satisfy their ambition. Jay Gatsby, a young man who over came poverty, and achieved the ideal American Dream but fellRead MoreInternational Differences Of Well Being1005 Words   |  5 Pagescenters on whether happiness is similar for all humans or rather something that varies across cultures (328). This question interests me, because it is a question that I think is very important. We all have a wide range of different priorities and values. First, he chooses to define happiness: I use the word ‘happiness for a subjective state of mind, which I define as the overall appreciation of one s life-as-a-whole. Happiness is the ‘sum of pleasures and pains . Happiness in t his sense is synonymousRead MoreKant And Aristotle s Views On Ethics And Morals1480 Words   |  6 Pagesof Morals Kant disproves Aristotle’s view. In order to prove that Kant successfully disproves Aristotle’s theory, we must first understand both theories. After a successful understanding has been acquired only then can we prove that Kant’s completely disproves Aristotle’s theory. In the Grounding for the Metaphysics of Morals Kant explains that there are many goods including happiness, food and desires, but there is only one highest good. This highest good is a good without qualification. The implicationRead MoreCompare and Contrast Happines in Candide, Rasselas, Essay on Man1496 Words   |  6 PagesHappiness Throughout history humankind has been trying to define happiness. What is it exactly and how do we obtain it? We always think that happiness is a place to be or a destination and technically, that is the main premise or goal of our lives; to obtain happiness. So our whole lives go by from the minute were born to the last breath we take in a quest to work hard in order to reach that destination. Naturally, many philosophical writers have jumped on the bandwagon and put in their two cents

Wednesday, May 6, 2020

Sustainability †Case Study Zimbabwe Free Essays

Sustainable development is development that meets the needs of the present generation without compromising the ability of future generations to meet their own needs. Locate and identify with a sketch map the geography of Zimbabwe. Zimbabwe is a landlocked country located in southern eastern Africa. We will write a custom essay sample on Sustainability – Case Study: Zimbabwe or any similar topic only for you Order Now The terrain is mostly high plateau with a higher central plateau (high veld – any of the open grazing areas of southern Africa) and mountains in the east. Zimbabwe covers an area of 39000 sq. kms and has a population of 12.8 million of which 35% are urbanised. Half of these are in the capital city which is Harare (located by the red dot on the map). What are the challenges that face Zimbabwe today? You can read also Costco Case Study There is racial divide as only 2% of the population is white; of the majority black population 71% are Shona and 16% Ndebele. The country is now effectively bankrupt. Social service provision is in decline and unemployment is running at 60%. From being self sufficient in basic food stuffs it is estimated that in 2003/2004 only one third of its main staple food maize will be available. Half the population are said by an O.E.C.D. Report (2003) to be facing starvation without outside aid. There are spatial inequalities such as at the periphery. The World Bank (1999) estimated the 6 million population in the communal lands live on less than an average of 1US$ a head per day and that 58% live under the poverty line compared with 8% in the core. The periphery lacks urbanisation, rail and road networks, power grids, mining estates, manufacturing and various forms of social infrastructure. From 1990 – to date the government moved away from a direct attempt to address the issue of regional inequalities towards economic policies which benefited the core region but which it was hoped would also bring spread effects to the periphery. The core is still dominated by a capitalist based and export orientated economy. There is extreme social dualism, 20% of the population command 60% of the country’s GDP and are mainly urban based. Since 2000 an ill thought out Fast Track land reform programme, together with illegal land occupation of white commercial farms, has failed to significantly relieve pressure on communal lands and crippled the commercial agriculture sector which was a main source of food supply and the major source of exports. Outline the urgent priorities that Zimbabwe faces today. Reduction of regional inequalities is a central policy under the government’s declared principle of ‘Equity with Growth’. They are a result of a combination of interrelated factors: Natural resource disparities and natural events such as periodic drought, Economic forces, core periphery contrasts, a failure of government policies, external factors operating from 1890. From 1998, and particularly following the controversial 2000 general election, Zimbabwe has been plunged into crisis as a result of a number of factors – periodic droughts, the Aids epidemic, rampant inflation adversely affecting both internal finances and the country’s competitiveness in overseas markets and a collapse in all major sectors of the economy. The crippled commercial agriculture sector which was a main source of food supply and the major source of exports, brought about by the land reform programme. This contributes to widespread food shortages and economic downturn from exports. How to cite Sustainability – Case Study: Zimbabwe, Free Case study samples

Sunday, May 3, 2020

Audit Techniques Money Laundering Detection â€Myassignmenthelp.Com

Question: Discuss About The Audit Techniques Money Laundering Detection? Answer: Introducation In order to select seven accounting for the purpose of auditing an innovative approach has been used to enhance the effectiveness of auditing process. A fluctuation model has been created on the basis of the figures containing in trial balance to measure the fluctuation in debit and credit items of the organization (Abbottet al. 2016). This has helped us to identify abnormal fluctuations in certain items and accordingly the selection of such seven accounts have been made to check the reason for such abnormal fluctuation in these items. Here are the fluctuations in the trial balance items with percentage of fluctuation taking the balances of June 30, 2016 as a base. Cerise Enterprises Trial Balance Fluctuation in % Debit ($) Credit ($) Debit ($) Credit ($) Cash at Bank 2,266.67 - 2.83 Accounts receivable 23,090.00 - 20.80 Inventory 7,595.00 - 4.36 Machinery 6,000.00 - 9.23 Accumulated Depreciation - 10,116.35 41.50 Motor Vehicles - - Accumulated Depreciation - 9,479.53 45.14 Furniture - - Accumulated Depreciation - 922.25 41.54 Bank Loan - - Sales - 1,550.00 0.83 Cost of sales 5,905.00 - 9.29 Consultancy fees - 2,250.00 3.95 Interest income - (2.00) Bank charges (2.00) - (0.57) Depreciation 6,002.76 - 37.84 Interest expense 0.00 - Printing (19.00) - (7.60) Repairs and Maintenance (3,730.00) - (73.86) Wages (5,000.00) - (9.43) Superannuation (1,506.67) - (31.59) Owner's Equity - 16,285.63 12.00 Analytical Review: Analytical review include use of different mathematical and statistical techniques such as use of fluctuation model to find out the accounts which have shown abnormal fluctuation in the current year; use of ratio analysis to assess whether there has been abnormal changes to profitability, liquidity and solidarity ratios of an organization (Arenset al. 2016). In case of Cerise Enterprise, the sales of the organization in the year ending on June 30, 2017 has only increased by a mere 0.83% from the sales of previous year. However, the cost of sales for the same period of $69500 has increased by almost 10%, 9.29% to be precise, financial the cost of sales of the previous year of $63595. Thus, normally the gross profit ratio of the organization has certainly dipped by almost 9% from the previous year. Finding out the reason for the same is also one of the objectives which an efficient audit system will be able to achieve (Badolatoet al. 2014). Preliminary judgment of materiality: In case of Cerise Enterprise the materiality has been judged taking into consideration a certain percentage of an items amount to the overall amount of revenue, expenditures, asserts and liabilities of such an item is concerned. Thus, in case of an item of income if the same is at least 5% of the total revenue of the2.1 Rationale for selection: The main reason for selecting this account is the increase by 20.80%. This account is also selected to verify that no fraud sales is included in the account for inflating sales figure. Assertion and explanation: The Accounts receivable; the balances of accounts receivable ledger has increased by almost 21% from the previous year thus, this shall be audited properly. The audit procedure is performed on account receivable to verify the audit assertion of existence of sales. Recommended Audit procedure: The Accounts receivable of the organization has shown substantial increase in a year. A 21% increase in accounts receivable balance can be a very positive thing but it can also be a concerning one. The increase in accounts receivable balance will be justified and more than welcome if the same is corresponded to substantial increase in sales. Thus, if the sales of an organization remain more or less similar to previous years sales then an increase of 21% in accounts receivable balance is certainly not a welcoming change (Caoet al. 2015). The credit sales recording procedure firstly has to be checked and verified. The whole credit sales procedure in the organization will have to be checked to ensure that the standard credit sales procedure is followed. In case of any deviation in the procedure the same shall be noted and reported to the management (Coderre 2015). The system of payments to be received from the customer is to be checked to find out whether there is any loophole in the system which can be sued by the employees to rob the organization. Assessing the due time allowed to the customers and whether the management is able to collect the dues within such time are also to be checked and reported accordingly. Rationale for selection: The deprecation account is selected for increase in the expenditure in the current year. The deprecation is non-cash expenditure therefore sudden increase in depreciation indicates that the company is trying to show decreased profit. Assertion and explanation: The depreciation accounting is an important element in a financial statement. In case of this organization the annual depreciation has increased by 37.84% from the previous year thus, depreciation account has also been selected in this document for the auditing purpose. The assertion that is tested in this is the accuracy. Recommended audit procedure: Firstly, the method followed by the organization will have to be checked to see whether the method is appropriate for the operations (Gambettaet al. 2016). The consistency of following such method of depreciation is to be assessed and it is to be seen whether the organization has changed the method of providing for depreciation in recent years, if yes, the reason for such change has to be verified. Third account selected: Repair and maintenance account. Rationale for selection: This account is selected because there have been rapid decline in the expenditure. The rapid decrease in this expenditure requires significant attention. Assertion and explanation: Repair and maintenance is one of the accounts that is most prone to misuse due to its generality. In addition, the fluctuation in the accounts in the current year is significant though, the expenditure under this head has reduced substantially but the reason for the same shall be assessed. The assertion that should be tested is the occurrence of the repair and maintenance. Recommended audit procedure: Firstly, it is to be seen that whether the organization has any annual contract with any organization to conduct repairing and maintenance related works within the organization, if yes, then the contract shall be verified to check whether the payments have been made in accordance with such contract (Gaynoret al. 2016). In case no such annual contract exist then it is to be checked whether the management follows the standard procedure of inviting quotations and accordingly, gives the repairing and maintenance contract to the lowest bidder. The method of payment is also to be checked and assessed to ensure there is no misuse of funds in the name of repair and maintenance. Inventory has been selected for its sheer importance to the smooth functioning of the organization. Rationale for selection: The account is selected because inventory has increased by 4.36%. It is an important account and has impact on the profit. Assertion and explanation: Inventory is the most important resources required by an organization to run its operations and functions. Considering its huge important it is of utmost importance for the organization to manage the inventory efficiently hence, it has been selected for auditing purpose to assess the control of the management on inventory. The assertion that should be checked in the inventory is the completeness of the recording of the transaction related to inventory. Recommended audit procedure: As an auditor,it would essential to know the system that is in place and used by the management to manage the inventory of the organization. FIFO, LIFO, average cost are few of the most used methods followed by management around the globe for inventory control. The auditor will have to check whether the management follows the appropriate method to manage inventory and the same method has been followed throughout the year or not (Karimet al. 2017). Assertion and explanation: Fixed assets are used for long period of time and essential to the long term future of an organization. Considering the importance of keeping proper control on fixed asset, it has been decided that the auditing procedure shall be conducted on the fixed assets including physical verification. The assertion that is checked is the existence and the accuracy is verified in performing the audit procedures. Recommended audit procedure: Fixed assets are assets which are generally used for more than a year to run critical business operations within an organization. Conducting physical verification of fixed assets to be sure of their existence and ownership to the organization is an important aspect of auditing and thus, to be followed in this case (Shandellet al. 2017). The audit procedure shall also include verification of the related documents certifying the ownership of such assets as well as the condition and situation in which these have been stored. Wages owing to its importance to an organization. It is selected as the expenditure has declined by 9.43% Assertion and explanation: Wages are paid to the workers of an organization. It is important for an organization to continue operation in the long run and to do that it must give the workers their dues on time and in accordance with the minimum wage rate the workers deserve. Thus, auditing process would not only check the wages as an account but also as a liability of the organization (Suryanto 2016). The assertion that is tested in performing audit procedure is the completeness. Recommended audit procedure: The organization should keep a proper register which shall contain the details about all the workers of the organization. The auditor apart from checking such register shall also check the attendance register of workers to see whether the organization has make payment to the workers in accordance the attendance register. The payment method is also to be assessed and checked for any loophole. Whether the wages are paid directly to the bank accounts of the workers or by cash is also to be checked. In case cash payment the organization should be advised to make the payments through bank accounts of the workers. Seventh account selected: Cash in hand and at bank for the vulnerability of it. Rationale for selection: This account is selected as there has been increase in the balance. Assertion and explanation: One of most prone areas to fraud and error is cash in hand and at bank due to its liquidity and immense value. Thus, simply to ensure that the management of the organization has due control over its cash resources, cash in hand and at bank has been selected for auditing propose (Wahlenet al. 2014). The assertion that is tested is the existence. Recommended audit procedure: The cash management system of the organization firstly has to be verified to assess whether the system is standard or not. It is to be seen that the cashier is not allowed to maintain the accounts and the vice a versa. Periodic physical verification of cash has to be conducted by the management thus, the auditor should check whether the management has conducted such physical verification or not. Periodic reconciliation statement shall be prepared and the auditor shall check such statement to assess the control of the management over its cash resources. References: Abbott, L.J., Daugherty, B., Parker, S. and Peters, G.F., 2016. Internal audit quality and financial reporting quality: The joint importance of independence and competence.Journal of Accounting Research,54(1), pp.3-40. Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E., 2016. Auditing and assurance services. Pearson. Badolato, P.G., Donelson, D.C. and Ege, M., 2014. Audit committee financial expertise and earnings management: The role of status.Journal of Accounting and Economics,58(2), pp.208-230. Bierstaker, J., Janvrin, D. and Lowe, D.J., 2014. What factors influence auditors' use of computer-assisted audit techniques?.Advances in Accounting,30(1), pp.67-74. Cao, M., Chychyla, R. and Stewart, T., 2015. Big Data analytics in financial statement audits.Accounting Horizons,29(2), pp.423-429. Coderre, D., 2015. Gauge your analytics: by addressing people, processes, and technology, internal audit can ensure a successful data analytics initiative.Internal Auditor,72(4), pp.41-46. Gambetta, N., Garca-Benau, M.A. and Zorio-Grima, A., 2016. Data analytics in banks' audit: The case of loan loss provisions in Uruguay.Journal of Business Research,69(11), pp.4793-4797. Gaynor, L.M., Kelton, A.S., Mercer, M. and Yohn, T.L., 2016. Understanding the relation between financial reporting quality and audit quality.Auditing: A Journal of Practice Theory,35(4), pp.1-22. Karim, A.M., Shaikh, J.M., Hock, O.Y. and Islam, M.R., 2017. Creative Accounting: Techniques of Application-An Empirical Study among Auditors and Accountants of Listed Companies in Bangladesh.Australian Academy of Accounting and Finance Review,2(3), pp.215-245. Shandell, R.E., Smith, P. and Schulman, F.A., 2017.The preparation and trial of medical malpractice cases. Law Journal Press. Suryanto, T., 2016. Audit Delay and Its Implication for Fraudulent Financial Reporting: A Study of Companies Listed in the Indonesian Stock Exchange.European Research Studies,19(1), p.18. Wahlen, J., Baginski, S. and Bradshaw, M., 2014.Financial reporting, financial statement analysis and valuation. Nelson Education. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education. Yuen, J., 2014. ACC 626 Computer Assisted Auditing Techniques Money Laundering Detection.