ESSAYS -
LIST OF AVAILABLE ESSAYS ...
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The Inadequacies of Financial Reporting and the Role of External Reporting
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This 7 paper considers the statement that “A single set of multi-purpose financial statements are unable to satisfy the needs of Shareholders for both a stewardship report and a report to assist the prediction of future cash flows”. The writer consider this along with the role and expectations of the external reports. The bibliography cites 10 sources.
Filename: TEexter1.rtf

The Incentives for Creative Accounting
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This 10 page paper considers the factors that create and maintain incentive structures for firms to indulge creative accounting along with the incentive structures for key users to ignore the creativity. The writer identifies the opaqueness and weak governance combination that lead to these problems. Italian company Parmalat is used as an example, references are also made to Enron. The bibliography cites 20 sources.
Filename: TEcreative.rtf

The Income Statement - A Measure of Internal Control in Business
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A 5 page paper that explains the origin and construction of the income statement as used in modern accounting procedures. Also discussed are the purposes of the income statement and the benefits that the use of this statement offers business operators. Bibliography lists 5 sources.
Filename: LCIncome.doc

The Income Statement and Balance Sheet
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This 5 page paper outlines the content, format and use of both the income statement, also known as the profit and loss statement, and the balance sheet. The bibliography cites 2 sources
Filename: TEincoms.wps

The Independence of Auditors; the Australian Perspective
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This 10 page paper looks at the issue of auditor independence, looking at how important independence is, including discussing whether or not there is an over emphasis on independence rather than other issues such as quality of work and ethics. The regulation of independence of auditors in Australia is considered are the rules based and principles based approaches which are both present are compared. The bibliography cites 12 sources.
Filename: TEAUaudit.rtf

The Independence of the Auditor
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It is important that auditors are independent in fact and in the way they are perceived. This 4 page paper considers how this need for independence in managed in the UK. The bibliography cites 4 sources.
Filename: TEaudind.rtf

The Independence of the Bank of England
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This 5 page paper examines the extent of the independence of the Bank of England. Since the Bank of England was given independence in 1997 the decisions regarding monetary policy have been made by the monetary policy committee and the government has only retained a veto to be used in extreme circumstances. This paper considers the reality against the rhetoric in order to ascertain the real level of independence achieved. The bibliography cites 6 sources.
Filename: TEbanken.wps

The Influence of Budgeting on Organizational Behavior
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This 8 page paper looks at the impact that budgeting can have on organizational behavior. There are both positive and negative impacts, with budgets able to create clarity and help secure the future of an organization as well as having the potential to cause disagreement and conflict. The bibliography cites 7 sources.
Filename: TEbudorgb.rtf

The Influence of Culture of Origin on Pay Preferences
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This 8 page paper examines a variety of cultures and pay preferences. Various types of payment methods are considered. Hofstede's model is used. Bibliography lists 10 sources.
Filename: SA645pay.rtf

The Influence of Day Traders on the Stock Market
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This 9 page paper consider the impact that day traders have on the stock market. The paper argues that this recent phenomenon in the financial markets has increased the volatility of the markets, increasing the range of the swings by encouraging short term profiteering and creating false supply and demand for shares. The bibliography cites 6 sources.
Filename: TEdaytra.wps