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BUS707 Applied Business Research
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BUS707 Applied Business Research
0 Download4 Pages / 812 Words
Course Code: BUS707
University: Kings Own Institute
MyAssignmentHelp.com is not sponsored or endorsed by this college or university
Country: Australia
Question:
Analysis of significant project in the students’ work experiences, such as:? Accounting standards? Accounting regulation in Australia? Accounting and/or Auditing ethics? Use of financial rations in corporate accounting? Multidimensional performance assessment, for example, using the balanced scorecard.
to evaluate performance on financial and non-financial bases• The effect of accounting information and auditing on the design of organisation, and on the ensuing behaviour of individuals and groups.• Accountants and/or auditors’ responsibilities and contributions toward corporate governance• Application of accounting and economic research to a specific business problem i.e sustainability initiative• Forensic Accounting• Technology implementation in accounting and finance• Innovation in accounting and its impact to business
Answer:
The aim of this study is to analyze role of ethics in auditing and develop ethical analysis for emphasizing the significance of proper ethical decision-making during the auditing procedure. In financial accounting, audit has been classified by self- governing assessment of justice by which enterprise’s financial statements are presented as well as prepared by the supervisors.
The audits are mainly designed to assure reliability as well as accuracy in certain areas such as – accounting systems, legal compliance and financial accounting. One of the vital activities of professional accountant across the globe is auditing to set reliability as well as accountability of the given accounting information. In this context, ethics is the most significant thing for an auditor as they are one who inspects accounting records as well as practices of the organization.
Several ethical issues for multinational companies arises owing to varying value system. The ethical audit enables the enterprise in establishing clear guidelines regarding limits of behavior that are consistent worldwide (Kung and Huang 2013). It basically determines internal as well as external consistency of the enterprise’s value systems. Moreover, it intends for transparency as well as accountability towards stakeholders and control internally to meet the enterprise ethical objectives. This study mainly considers various categories of the ethical theory as well as analyze developments towards ethical audit. The different approaches for carrying out auditing ethics, including- reviewing all ethics procedures as well as policies, monitoring work of ethics and so on.
Research Problem / Research Question
Research Problem
The profession of auditing has been facing rising ethical standards owing to corporate scandals. The research problem for this study is to investigate level of auditor’s ethical reasoning in the decision- making. Another issue of the research study is that the auditors of the few organizations were not willing to provide the information about the ethical issues they face. The information about the ethical programs that are documented and implemented by most of the organizations could not be obtained accurately. The breaches of ethics program in the organizations could not be properly investigated in this research study.
Research Question
The research questions that are highlighted in this study are –
· Why ethics is of huge significance in auditing and accounting?
· What the ways for adopting ethical audit?
· What are the ethical rules of the auditing profession?
· How auditing ethics helps the enterprises compete effectively at international level?
· What are the ethical problems related to auditing?
Research Aim and Objectives
The main aim of this study is to determine significance of ethics in the auditing procedure. The sub objectives of this study are given below-
· To recognize concept of the auditing profession ethical rules and auditing quality
· To identify vital aspects of the auditing ethics in light of the auditing standards as well as laws ruling auditing profession
· To analyze the effect of auditors commitment to the auditing profession ethics rules or audit quality
· To provide suggestions for audit process development, outputs and development of solutions for avoiding shortcomings by concentrating on improving ethics of audit profession.
The keywords that are used in the literature review are – code of ethics, auditing ethics, ethical guidelines in auditing, ethical threats, ethics program, internal auditing, and ethical culture.
Data Collection Plan
The methods that are used for collecting data for this research study includes- primary and secondary. The primary data is classified into quantitative method and qualitative method. The quantitative approach as well as qualitative method is mainly concerned with establishing relationships among the variables. The quantitative method that is used for gathering information are surveys, observations. On the other hand, qualitative method that is used for the research study is interview. In this research study, both quantitative and qualitative methods have been used in order to obtain accurate information about the research topic (Davies and Hughes 2014).
The online survey has been conducted for the auditors that consisted of short questions. In addition to this, in-depth interviews of the auditors of few organizations have also been conducted in this research study. The secondary data has been collected from journals articles, newspapers and websites.
The data obtained from journal articles helped to analyze about ethics among the auditors, behavior of auditors and scandals occurring within the auditing process. The data obtained also helped to analyze ethical reasoning level among the auditors of the organizations.
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