Academic Dishonesty Applying Technology in Plagiarism

Abstract Academic dishonesty, specifically cheating and plagiarism, recently has increased in popularity. Students often justify unethical academic behavior. Technological innovations, like the cellular telephone, have provided students with new methods of cheating. Plagiarism has also been influenced through technologies, specifically internet companies have emerged that provide unethical solutions to academic assignments. Academic Dishonesty: Applying Technology to Cheat Defined as any â€Å"theft of ideas and other forms of intellectual property— whether they are published or not† (Jones, et al, 2001), academic dishonesty occurs often, usually in the form of cheating or plagiarizing. Students face temptations to cheat and†¦show more content†¦Many academic institutions, including high-schools, colleges, and universities, have enacted tough penalties for students who implement plagiarism tactics to complete assignments. The University of Phoenix defines plagiarism as â€Å"intentional or unintentional representation of another’s words or ideas as one’s own in an academic exercise.†(University of Phoenix Catalog, 2008, p 25) They further explain that plagiarism includes copying information exactly or paraphrasing without citing sources. They also incorporate into the plagiarism definition the submission of another’s work and self-plagiarism. For e xample, many internet websites sell students term papers, research papers, and essays. The emergence of internet websites offering these services has caused educators to implement plagiarism detecting software programs. The internet companies, specializing in selling papers, have countered this inconvenience with services providing original term papers (Buy Term Papers, 2006). Superior Papers justifies students purchasing papers, stating on their website, â€Å"You live active and hectic life? Are you a dynamic person, who should handle some emergencies and does not have much time to spend on writing your term papers? Or maybe you just need to spend more time with the people you care for? Certainly, there is someone you can rely on. You would like it to be a professional, trustworthy, honestShow MoreRelatedPlagiarism : What Is Plagiarism?1583 Words   |  7 PagesWhat is Plagiarism? Plagiarism is using someone else’s work, words, production, researches and ideas without the approval or the acknowledgment of the writer or producer, and claiming the credit for himself. Many reasons and factors are attributed for the use of plagiarism and could be cultural, historical, linguistic, environmental and educational background. Plagiarism is a form of an academic dishonesty, academic misconduct, and a digital cheating. It is declared to be an unacceptable legal actRead MoreInternet And Plagiarism : An Ethical And Legal Issue2682 Words   |  11 Pages RESEARCH PAPER: INTERNET AND PLAGIARISM: AN ETHICAL AND LEGAL ISSUE AMONG TODAY’S STUDENTS CMST 301 6385 DIGITAL MEDIA AND SOCIETY Prof. Robert Zornes Fall 2014 Vitor S Alves October 3, 2014 Outline The availability of online research has increased the probability that a material can become plagiarized, resulting in an ethical and legal issue. However, it has also introduced solutions to detecting plagiarism with the use of online plagiarism software. 1. 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Moreover, (Gullifer Tyson, 2010) believe that plagiarism denies students’ chances to develop essential academic skills and consequently causes difficulty to progress their degree. As a result, many western and AustralianRead MoreLas 432 Final2651 Words   |  11 PagesConclusion According to the Merriam-Webster Dictionary, the term â€Å"technology† is defined as, â€Å"the use of science in industry, engineering, etc., to invent useful things or to solve problems†. New technologies emerge every day, but in 1989, one of the most useful technologies had become available to the general public – the World Wide Web. With the use of computer and the World Wide Web (better known as the internet), most of the people in the world are given access to almost anything at theirRead MoreFinance6839 Words   |  28 PagesAccountant from Malaysian Institute of Accountants. Prior to his lecturing career, he served as a Group Financial Controller of a local company. Mr. Mohd Jamil has a wide experience in the teaching of Accounting and Finance, as he has been involved in the academic field for more than 9 years. Subject Overview The subject aims to develop an understanding of a representative range of issues in international finance and global financial markets. It covers topics such as sport and forward exchange ratesRead MoreBusiness Strategy Syllabus3013 Words   |  13 PagesParticipate in the Discussion Board. 5. Complete and submit all assignments and tests by the due date. Simulation Starting with Week 5, part of the work for the course is simulation-based. The simulation will provide you with experience applying the strategic concepts you learn throughout the course. The simulation is run by an external vendor, Glo-bus, and there is a small fee (less than $40.00) to participate. You will pay this by credit card to the vendor, and this is in addition to theRead MoreAnnotated Bibliography: Plagiarism39529 Words   |  158 Pagesï » ¿Plagiarism Bibliography Buckwalter, J. A., Wright, T., Mogoanta, L. and Alman, B. (2012), Plagiarism: An assault on the integrity of scientific research. J. Orthop. Res., 30:  1867 1868. Granitz, N. and Loewy, D. (2007). Applying Ethical Theories: Interpreting and Responding to Student Plagiarism. Journal of Business Ethics, 72(3), 293-306. Luke, B. and Kearins, K. (2012), Attribution of words versus attribution of responsibilities: Academic plagiarism and university practice. Vaccine, 30(50):Read MoreWriting and Research Paper2935 Words   |  12 Pagesexample, if you repeat the same course more than twice, you have to pay extra tuition. 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According

Transaction Cost Economics in Construction Industry

TCE asserts that transactions have distinct characteristics that explain how firm’s boundaries are drawn and when determine whether â€Å"market or hierarchy† will have the lower transaction costs in various circumstances. Asset specificity, uncertainty and frequency are the three variables of TCE that are used to characterise transactions. Williamson (1979) suggested four main forms of asset specificity, namely site specificity, physical asset specificity, dedicated assets and human asset specificity. Asset specificity refers to the degree to which the investments for a transaction are specific to that particular transaction. In other words it refers to the extent to which the resources required are available from a large number of sources†¦show more content†¦Construction industry’s workload is highly diversified. It involves numerous parties, various processes, different phases and stages of work, and many inputs from both the trades and specialists. Such workload and labour can be divided into two phases (Bajari and Tadelis, 2001). First, the design phase for the appearance, layout and function of buildings which involve consultants of various disciplines. Second, the actual construction process that directly produce the end product. Let’s discuss the second phase first. Upon approval of architecture and engineering plans by respective authorities, actual construction works begin. Construction firm would then need to decide whether to carry out the work on its own or engage market construction players. In view of the uniqueness and the need of wide range of technologies characteristic of construction industry, Costantino (1996) assert that economies of scale (i.e. faster construction time, reduce construction cost, reduce liability exposure and greater flexibility) can only be met by using a variety of resources that are generally not entirely available within a firm. 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Feasibility Marketing Plan †Lumber Business Free Essays

MARKETING PLAN OF MADERA SAN JOSE Marketing Tools Madera San Jose, from the name itself, will offer wood products specifically hardwoods or lumber that would be further used for production of different products such as wood furniture, residential or commercial structures, and etc. Madera is the Spanish word for â€Å"wood†. Madera San Jose’s hardwood products will be expounded on in the next part of the study – the marketing plan of the proposed business. We will write a custom essay sample on Feasibility Marketing Plan – Lumber Business or any similar topic only for you Order Now This part of the feasibility study determines the different types marketing programs prevalent in the lumber industry that can help the Madera. Given that the proposed business is a medium-scale lumber business in the province of Pampanga, the province of Muebles San Jose and also the proposed province for the location of Madera San Jose, the group gathered few and simple but still effective marketing programs that are implemented by owners there to make their business known. They can also be considered as more of marketing tools. Firstly, the businesses give free merchandise such as calendars, face towels and shirts. These materials bear the logo or name of the business as well as its location. Mostly the merchandise is given to both potential and loyal patrons for them to maintain and spread awareness of the business. This practice has been done not just in Pampanga but in other places, too, and not just by lumber business owners but by other business owners, too. Except for the calendars, that are given just once a year, other merchandises are given depending on the owners disposal or whenever the owners want to, and how frequently they want to. It is proven effective because most businesses that have done it are the long-running ones compared to others that have not. The costs associated with these merchandises are as follows: Merchandise| Price Quantity| Calendars| Php 10. 00 per 1 pc. for 30 pcs. (in a bulk)| Face towel| Php 15. 00 per 1 pc. for pcs. (in a bulk)| Shirts| Php 80. 00 per 1 pc. for 100 pcs. (in a bulk)| Secondly, businesses in Pampanga sponsor basketball teams in town leagues. Lumber businesses there have done it, too. In exchange, their logos are seen on the basketball players’ jerseys. Basketball leagues are held more than once annually, sometimes at very frequent intervals. In these events, usually many people come to watch. Aside from basketball jerseys, there are also banners portraying the businesses’ logos and locations. These are seen by owners as opportunities for the business to be recognized so they sponsor. Lumber businesses in Pampanga have done so, too. In Pampanga, the total cost for sponsoring a team is Php 10,000. 00. Following is the breakdown of said amount that will be paid in case Madera sponsors a basketball team. Expenses| Price| Basketball jerseys| Php7,200. 00 (Php 600. 00 x 12 jersey sets)| Banners or Posters| Php 2,000. 00 | Miscellaneous| Php 800. 00| The third and the last marketing tool used by most business owners in the area as well as giving one peso discounts. This practice has long been used by business owners – from large department stores to local lumber business owners. The practice gives customers the mentality that they get to save more while at the same time, not affecting much the costs of incurred by the business for that certain item – considering that there were mark-ups added. Marketing Mix (4 Ps) The marketing plan mainly elaborates on the 4 Ps of a business: the Product, Place, Price, and Promotion. These 4 Ps are also considered the â€Å"marketing mix† of the business that determine what the business has to offer and what are the channels for this offer to reach the consumers. In this part of the study, the said principles are expounded on in the context of Madera San Jose. Product Usually, the first principle of the 4 Ps tackled in marketing plans is the Product. Madera San Jose will offer lumber – to be specific, hardwood products. In the simplest sense, lumber is â€Å"wood in any stage from the time it is cut from a tree through its use in construction or paper,† (What is Lumber Homepage, 2013). Lumber is cut from a tree through a process called felling. After it is cut and shipped, it is supplied either â€Å"rough† or â€Å"finished†. Finished lumber is primarily used in the construction industry. Most finished lumber is cut from softwood trees such as pine, fir, or cedar. Some rough lumber includes hardwoods for use in high-grade wood floors (What is Lumber Homepage, 2013). Rough lumber is raw and uncut to standardized measurements. It is used for furniture or specialty manufacturing where custom cutting and shaping is required. Given that Muebles San Jose concentrates on furniture making – custom-made or otherwise – Madera San Jose will mainly sell rough lumber in the form of hardwoods. The hardwood lumber products to be offered by Madera are: Lauan, Yakal, Teak, Gmelina, Malabuaya, Narra, Mahogany, Apitong, and Antipolo. Like the competitors, Top Lumber and Angeles LCM Construction Supply, Madera San Jose will get most of its woods from the suppliers in Tarlac. Below are the illustrations of the different hardwood products to be sold by Madera San Jose. Lauan YakalTeak Gmelina Malabuaya NarraMahoganyApitongAntipolo These lumber products, as mentioned, are to be processed further for production of more products such as trimmings for structures and more especially, furniture. Place The second P stands for Place. Madera San Jose’s wood warehouse and store itself is to be established in Angeles City, Pampanga. Pampanga is the home of Muebles San Jose. However, be that as it is, Muebles is in Mabalacat, not Angeles City. Angeles City was chosen due to its close proximity to Mabalacat – Mabalacat borders Angeles City in the latter’s northern part. Secondly, it is considered as a first-class highly urbanized city in the country, with its numerous residential areas as well as commercial ones such as restaturants, malls, universities and even tourist spots such as ancestral mansions and houses. These structures require a lot of wood – both for the building itself as well as the furniture. Since the site is a highly industrial part of Pampanga, it is accessible to its suppliers from both Tarlac and Manila; MARSSE Timber Suppliers, Tarlac and Mango and Timber Plantation, Manila – the latter’s office is located in Taguig. Each supplier supplies 3,000 board feet of wood monthly. The exact location of Madera San Jose in Angeles City will be in Brgy. Pandan. The proposed business will actually be located at Pandan Road, Brgy. Pandan, Angeles City, Pampanga. There are about nine puroks situated in Barangay Pandan. These are: Old Pandan, Land Tenure, San Ignacio Subdivision, Springside Subdivision, Citicenter A, Citicenter B, Magalang Avenue Extension, Jaovil Compound, and Saint Ignatius Subdivision. There are also several establishments – furniture shops, schools (public and private), barangay hall (of Pandan and of other nearby barangays) – that are relevant to the business. The exact location where the proposed business will be launched is noticeably located on a main road and is situated in a commercial-residential area. This is intended such that the business will be highly accessible to the chance buyers and to the greater market, specifically businesses within the vicinity and residents living in the area, who may have probably become the clients of Madera San Jose. The lot measures 300sq. m. and the lumber business is expected to occupy 280sq. m. Originally, the location was a bare land. It was acquired it years before by Mr. Manabat for the purpose of expanding his first business. Price The price for the lumber of Madera San Jose was also gathered from the standard prices of woods per board foot in Pampanga. Following are the prices: Hardwood| Price Per Board Foot| Lauan| Php30. 00| Yakal| Php40. 00| Teak| Php60. 00| Gmelina| Php26. 00| Malabuaya| Php30. 00| Narra| Php85. 00| Mahogany| Php30. 00| Apitong| Php30. 00| Antipolo| Php35. 00| One will notice that these prices are also the same as those of the competitors’. This is because of the fact that the owners want to use competition-based pricing. Competition-based pricing is the strategy used when a firm uses the competitor’s prices as benchmarks. In Madera’s case, since there are only two (2) competitors nearby that also offer hardwood lumber; Top Lumber and Angeles LCM Construction Supply, and both have the same prices, Madera used their prices. Same prices are used to get more people from the competitors’ pool of patrons, and no decreases are made either, so that Madera an establish stability since the business is new and so that there will be allowance for possible future discounts. Also, other lumber dealers sell at the same prices and the customers are used to the standard. Since Madera San Jose will be a new addition, the business will also use the same prices to establish its place in the market. Promotion Promotional tools used by lumber businesses in Pampanga have been mentioned already in the first part of this portion of the study. Going back, the three tools are: 1) giving of printed merchandise, 2) sponsorship of basketball leagues, and 3) one-peso discounts. `The group recommends Madera San Jose to use the first and second tools – printed merchandise and basketball league sponsorships. Giving printed merchandise such as calendars, face towel, and shirts is not something new in the small to medium industries but they are helpful in spreading knowledge of the business. For instance, buildings – whether private of public, large or small – that display the calendars will help in making the new business known. It is also an ideal way because calendars are displayed and looked at all year round. As for shirts and towels, people who wear or use them are mostly people from the manual labor sector. These people tend to move and work a lot in the local community. Without spreading information on the business verbally, these people â€Å"display† the business just by moving around. It will help that the printed information not just contains the business logo and name but the business address as well. The second tool is the team sponsorship in basketball leagues. As mentioned, basketball leagues are hugely-crowded events. Some people from other towns even visit to watch. In the basketball leagues, aside from banners that can be displayed around the court, Madera can gain exposure through basketball jerseys with the business logo printed on them. Aside from having huge crowds to whom Madera can be exposed to, basketball leagues are held more than once a year – even more frequently if the area has many playing teams. Madera will have more exposure time. One might wonder why the third tool was not applied. This tool is the one-peso discount strategy. It would be good for the business. However, it is also deemed ideal if this strategy will not be applied in at present – when the business is still new in the industry. Customers should be accustomed first with the actual prices before being given the discounts. Marketing Plan Conclusion In sum, unlike other industries, the lumber businesses in Pampanga do not highly focus on marketing. If one will notice in this study, this marketing part does not comprise much information compared to other aspects such as the operational plan and financials. This is so because first and foremost, the lumber industry in Pampanga mainly relies on word-of-mouth as the major marketing agenda. Owners, aside from giving free merchandise and some basketball leagues do not use famous media such as the television, radios and magazines. Some even do not have a marketing strategy at all, or if they do, they do not practice it for the long run. They just rely on word-of-mouth. In short, the most reliable and fool-proof way of gaining more customers for Madera San Jose is based on its products and how these will make the customers satisfied enough to spread information about them. How to cite Feasibility Marketing Plan – Lumber Business, Essay examples

International Financial Accounting Standards †MyAssignmenthelp.com

Question: Discuss about the International Financial Accounting Standards. Answer: Introduction: With the release and introduction of International Financial Accounting Standards and other regulations of Accounting Standard Board, Audit has taken special significance and holds utmost importance. It gives the reasonable assurance to the users of the financial statements, both internal and external, which includes customers, shareholders, creditors, debtors, banks, financial institutions, etc. Audit is an independent check of the financials prepared and reported by the entity, whether government or private, small or large, with a view to express and opinion whether the same has been prepared on an unbiased basis. Management also makes use of the estimates, assumptions and judgements in several areas, which cannot be clearly defined, for all such areas; auditor needs to verify whether the appropriate assumptions have been taken(Knechel Salterio 2016). There are various methods through which the auditor carries out his checking. This includes inspection of the critical and importan t general ledgers, observation of the activities happening within the premises of the client like physical verification of the stock, taking external confirmation from the banks and financial institutions and creditors. Along with that inquiring from the external parties and customer about the client business and it environment, performance of the significant activities and calculations like tax, which may have a huge bearing on the cash flow and applying further analytical procedures. Auditors generally apply substantive procedures to see the viability and the existence of the numbers recorded to evidentiate substance over form. They want to check the completeness of the transaction along with the supporting and relevant evidences, disclosures which have been given in the financials and whether the valuation has been correctly and reliably done or not for the cases where it requires so. Substantive audit procedures included vouching of the expenses and incomes recorded in the books and verification of the liabilities and the assets, which are appearing in the statement of affairs as on the reporting date. The sales are checked with the invoice and bills, the costs and expenses incurred are reconciled with the purchase orders raised and vouchers, etc. The assets are checked from the agreement or lease deed, etc., and for the liabilities, their existence is determined by external confirmation(Jones 2017). Besides all the above procedures, analytical procedures holds a special significance as to determine the nature of checking, timing to be assigned and the extent to which the sample verification is to be done. All this determines the final qualification of the audit report and it is all dependent largely on the internal control procedures being followed within the company. More effective the test of control and test of design within the organisation, lesser the risk and lesser is the application of audit procedures to be applied. On the other hand, the more ineffective the control within the organization, the more are the chances of the risks and more would be the extent of the checking required. Analytical procedures, hence, are applied on both the financial and non-financial data(Raiborn, Butler Martin 2016). Examples of some of the procedures include ratio analysis over a period of time, trend analysis based on the industry figures, variance analysis, reasonableness testing and a nalysis of the actual data at the end of the period with the expected and budgeted figures. All this procedures depend directly on the understanding of the auditors of the business environment and its businesses. All the testing and verification done should be adequately documented in order to draw the conclusions at the end(Grenier 2017). In the given case, Stewart and Kathy are taking over as the auditors of DIPL from the old auditors Jay and Associates. Therefore not only substantive and analytical procedures, but the checking of the opening balances is also required to ensure that there is no material misstatement and it poses no risk to the financials. Here the analysis has been done using the limited data given which helps in establishing the trend of the profitability, debt management and liquidity ratios over a period of last 3 years. Besides this, auditor also needs to validate the procedure of payment to vendors in foreign currency that whether the exchange rate fluctuations is properly accounted for, whether the inventory is correctly valued as per the accounting standards at the end of the period. It is important to see whether the revenue is being recognised using the correct ways using IFRS 115 or simply the dispatch or movement of goods out of factory determines the revenue recognition. All this is impor tant to check the validity of the financials of the company and judge its overall liquidity(Fay Negangard 2017). From the above ratio analysis, it can be inferred that the both the liquidity ratios namely current and liquid ratio are below industry standards of two one respectively. In addition, the debt equity ratio is below the standard of 2:1 therefore, it is having the cushion of trading on equity in the future and incurring low interest costs. As per the results, it does not suffice the bank loan terms of current ratio of at least 1.5 and debt equity ratio of 1:1; hence, it may be that the loan may be revoked if the company is not able to meet the given standards. In addition to this, the asset management ratio show that the receivables ageing as well as the inventory liquidation ageing has increased by around 50% which means the cash collection and the inventory cycle has increased in terms of days, this will badly impact the DSO. In addition, the asset turnover ratio has decreased drastically over the period of last 3 years implying that the assets are having wear and tear and it is not generating the amount of sales as it was doing in the initial years. The last but not the least, profitability ratios imply that it has remained constant over the last 3 years at around 6%. Even the return on equity has remained the same at 24%, which implies that the company has not been able to meet the increased demand of the shareholders even after increasing the amount of debt in the capital structure. Overall, the financial position of DIPL is constant and is below average. There are different types of risk that are associated with auditing. The three major type of risk are inherent risk, control risk and detection risk. Inherent risks occurs when things are not in the hands of the management even after applying proper internal control methods, the control risk occur when there is lack in internal control by the management, and detection risk occurs when the auditor fails to detect major errors in the books of the company. In case of DIPL, also, the company faces few inherent risks in the audit process and the same is given below. s.no Issue Involved Type of risk Reason of risk Mitigation of risk 1 The main issue is that there is a change in the non-routine methods of the company. It is type of inherent risk that is associated with changes in the overall procedures of an organisation. The main reason of risk is that in cases where the company is trying to adopt new methods and procedures, the auditor will find it difficult to quantify the changes materially. Like in case of DIPL, the coo is considering changing the method of calculation of depreciation, adopting new methods and making changes. These changes are based on the knowledge of the CEO and tree has been no proper research in that regard. Also the company wants to change the method of valuation of inventory. We see that with all these changes the overall functionality of the organisation get changes. There are few assumptions that the company is making, it may be possible that it is not financially viable(Sonu, Ahn Choi 2017). The auditor can mitigate the risk, by asking the management to undertake proper research before making such changes. It is important proper disclosures regarding all the major changes are properly given by the auditor so that the financial statements show the true state pouf affairs of the company. 2 The second issue is associated with the launching of the new IT system. It is type of risk that is associated with change in the current procedures without undertaking proper research. The main risk is associated with the launching of the new IT system without proper research. It may be possible that there is undervaluation or overvaluation of the system that might affect the overall profitability of the company. It is thus important that before taking such steps the management does not haste and undertake expert opinion(DeZoort Harrison 2016). The auditor can mitigate the risk by asking the man agent to provide with all the valid details regarding the new system and also thy must undertake proper research before undertaking so. Fraud occurs when the management or employees of the company indulges in certain activity that might affect the financial viability of the company for their own personal motives and gain. It is important for the auditor to apply all kind of substantive and analytical methods to make sure that the books of the company are able to portray the true state of affairs and there are no errors or fraud. In case of DIPL, there are few potential fraud risk factors, the same has been explained here under- s.no Issue Reasons of fraud risk Mitigation of fraud 1 The major fraud risk is associated with no segregation of duties between the employees in case of important work department The main reason of risk is that in case of DIPL, there is no proper segregation of work. The account receivable department is handled by a single clerk, who does all the work of making the invoices, deciding the pricing, verifying the transaction and making the payment. The cash collection is also handled by a single clerk who downloads the e receipts, verifies the accounts, updates the books and reconciles them. Thus there is an issue of no segregation of important work between the employees and hence it would be very difficult for the management to ascertain proper authority in case there is failure on part of the employees(Bae 2017). The management can mitigate the fraud by taking important steps of segregation of work, and asserting that proper controls are there. The auditor can ask the management to do surprise checks and verify the accounts regularly so that the employees cannot indulge in any kind of fraud. This is very important that proper authority is established by the management so that work is properly dividend and check points must be there to ascertain their overall validity. 2 The second type of issue is in the installation of the major IT system by the management without any proper research. The main reason is that there are high chances that the management has installed the new system in so much haste because there was some personal motive involved of the management. The new system was installed without any reconciliation, any research, it might affect the overall profitability of the company hampering its growth and development. There might be undervaluation or overvaluation of the new system which might have risk of material misstatement on the books of the company(Jones 2017). It is important that the auditor takes important steps to mitigate the overall risk of the company. The auditor should ask the management to present them with important documents regarding the company, to make take expert opinion before installing the new system. It should also reconcile the overall cost and profit to see the profitability of the system and should also check its effect on the financials of the company. The management should provide the auditor with all the support and documents. In case the auditor finds any discrepancies, he can modify the audit report and give a disclaimer opinion. These are the few ways in which the auditor can mitigate the overall risk of fraud that is associated with the company. References Bae, SH 2017, 'The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea', Journal of Applied Business Research, vol 33, no. 1, pp. 153-172. DeZoort, FT Harrison, PD 2016, 'Understanding Auditors sense of Responsibility for detecting fraud within organization', Journal of Business Ethics, pp. 1-18. Fay, R Negangard, EM 2017, 'Manual journal entry testing : Data analytics and the risk of fraud', Journal of Accounting Education, vol 38, pp. 37-49. Grenier, J 2017, 'Encouraging Professional Skepticism in the Industry Specialization Era', Journal of Business Ethics, vol 142, no. 2, pp. 241-256. Jones, P 2017, Statistical Sampling and Risk Analysis in Auditing, Routledge, NY. Knechel, WB Salterio, SE 2016, Auditing:Assurance and Risk, 4th edn, Routledge, New York. Raiborn, C, Butler, JB Martin, K 2016, 'The internal audit function: A prerequisite for Good Governance', Journal of Corporate Accounting and Finance, vol 28, no. 2, pp. 10-21. Sonu, CH, Ahn, H Choi, A 2017, 'Audit fee pressure and audit risk: evidence from the financial crisis of 2008', Asia-Pacific Journal of Accounting Economics , vol 24, no. 1-2, pp. 127-144.