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Papers On Money & Banking / Corporate Finance
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The Importance of Operational Budgetary Controls
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This 5 page paper considers what we mean by a budget and budgetary control, how this may occur in a real organisation and why it is important as well as the different influences. The writer applies these ideas to the National Wildlife Federation. The bibliography cites 4 sources.
Filename: TEconbug.rtf

The Importance of the Assurance Role of the Auditor
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This 9 page paper considers the statement “Recent years, auditing has developed from the traditional conformance role into a broad and sophisticated variety of assurance services more relevant; there is an expectation that auditing, as a professional service, should not only provide assurance for the credibility of financial statements, but also enhance the quality and integrity of financial information and its usefulness to decision-makers.” The paper looks at the role and importance of auditors and the way they can contribute to increasing standards and the limitations that are inherent in their role. The paper is written with reference to UK auditors. The bibliography cites 7 sources.
Filename: TEASSauditor.rtf

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


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