Ratio Analysis and Statement of Cash Flows Paper

Essay specific features

 

Issue:

Business

 

Written by:

Emma W

 

Date added:

March 2, 2014

 

Level:

University

 

Grade:

C

 

No of pages / words:

3 / 758

 

Was viewed:

6683 times

 

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Essay content:

Mann (2006) declares that "The importance of ethics in business, and specifically in financial reporting is to inspire and ensure public and investor confidence in entities." He further states that "Accounting professionals must have a strong grounding in ethical and moral reasoning as their decisions regarding financial reporting can have devastating consequences not just for individuals but also for corporations and entire nations...
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The three that he feels do the most to guard investors are the Financial Accounting Standards Board (FASB), the Securities and Exchange Committee (SEC), and the Public Company Accounting Oversight Board (PCAOB). He goes on to say however, that until the passage of the Sarbanes-Oxley Act the misuse and abuse of financial trust "plagued the American public and delivered hard punches to the economic health of the entire nation" (Mann, 2006)...
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