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Financial Reporting Essays

Extended Definition of Accounting and Finance

Accounting and finance is made up of two words: accounting and finance. According to Cruz (2016) on the etymology of accounting, he notes that this word is formed from the noun ‘account’, which has its origins from an old french word called ‘acont’, which has the meaning of terminal payment, reckoning, or account. Also, Cruz ... Read More
Pages: 3       Words: 592

Luckin Coffee Accounting Fraud

Introduction One of the most notable scandals in recent business history happened to Luckin Coffee, known at one point as China’s rival to Starbucks. The company was established in 2017 and quickly became famous amid the intensely competitive Chinese coffee market dominated by many other firms with high expansion rates that promise growth at an ... Read More
Pages: 6       Words: 1501
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Professionalism in Accounting-Finance

Introduction Professionalism in the work environment is tied in with acting respectfully, ethically and having the relevant skills. It’s an expertise that has various benefits for people and organizations alike. One reason why professionalism is so significant is on the grounds that it builds trust and believability with clients, stakeholders, and partners. When somebody acts ... Read More
Pages: 7       Words: 1764

Governance of Sport

Introduction Sports governance is an important aspect that plays a crucial role in the success and sustainability of any sports organization. It involves the management and oversight of various factors such as financial, legal, strategic planning, and decision-making processes within a sports organization (François Brouard et al., 2023). In recent years, there has been an increasing ... Read More
Pages: 11       Words: 3021

Research Paper: Internal Control Weaknesses and Accounting Conservatism: Evidence From the Post-Sarbanes-Oxley Period

Abstract In ensuring smooth contracting between shareholders and managers, conservatism financial reporting is the most suitable, especially in agency concerns. When the shareholders are distanced from the managers, agency issues arise. In the instance where the separation of control and owner is pronounced, there occur slow managerial ownership. Conservatism encourages situations where the positive outcomes ... Read More
Pages: 13       Words: 3551

The Role of Ethics in Accounting

Abstract This research paper delves into the crucial intersection of ethics and accounting, exploring the profound influence of ethical considerations on contemporary business and professional practices. The paper synthesizes key insights that underline the indispensable role of ethics in financial reporting, decision-making, and corporate governance. The literature review encapsulates the findings of four pivotal articles. ... Read More
Pages: 7       Words: 1861

Stakeholder Use of Annual Report and Accounts: Income, Financial Position, and Cash Flow Statements

Annual Reports and Accounts are crucial documents offering precious information about a business enterprise’s monetary overall performance and overall commercial enterprise sports at some point in the 12 months. These reviews are organized with the aid of the agency’s control and are typically dispensed to stakeholders, shareholders, traders, personnel, regulators, and the public. The records ... Read More
Pages: 7       Words: 1887

Audit Expectations Gap in the UK and Globally

The difference between the public’s expectations of auditors and their real duties and skills is known as the audit expectations gap, and it exists both in the UK and internationally (Deumes and Carchon 2019; Free and Verona 2018). Several things cause this gap, and different jurisdictions may experience it differently. The audit expectations gap has ... Read More
Pages: 5       Words: 1188

Uncovering Accounting Irregularities

The SEC reported the Kraft Heinz accounting scandal in 2021 after it was observed that the company had been hiding trails of finances for the past seven years, in the report, the SEC recorded that the company’s internal control had engaged in improper accounting practices that later on led to misstatements as observed in their ... Read More
Pages: 4       Words: 1077

Key Distinctions Between Governmental Accounting and For-Profit Financial Accounting

Governmental accounting entails all the processes involved in managing, recording, summarizing, and classifying the government’s financial transactions, including expenditures and income. This information is helpful during resource allocation and decision-making by the government. Governmental accounting needs to meet the needs of internal and external users. Internal users include government managers who need information concerning available ... Read More
Pages: 11       Words: 3016

Financial Reporting Review of Local Government

A Comprehensive Annual Financial Report is a vital state publication that allows the public to understand how the state authorities are utilizing taxpayer money. Therefore, the Government Accounting Standards Board provides specific accounting standards that every government entity, including states, needs to follow in accounting for expenditures annually. This paper seeks to compare the comprehensive ... Read More
Pages: 4       Words: 1038

Lehman Brothers (LEH) Paper

Introduction Lehman Brothers (LEH) was a multinational monetary utility organization (Mawutor,2014). The company was the fourth substantial investment bank in the USA, doing business in investment banking, equity, and fixed-income sales and trading. The company also had research, investment administration, private equity, and private banking operations (Fleming & Sarkar, 2014). Lehman operated for approximately 158 ... Read More
Pages: 12       Words: 3282

Financial Accounting and Reporting

Today, financial accounting and reporting play an important role in every company. For instance, financial accounting and reporting provide useful information for the major stakeholders to make informed decisions. The important stakeholders that need the financial information include creditors and investors. In addition, financial reporting also helps in solving problems that may arise as a ... Read More
Pages: 4       Words: 885
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