Comparison of The Marriage of Heaven and Hell and The Songs of Innocenc

Blake’s â€Å"The Songs of Innocence & Experience† and â€Å"The Marriage of Heaven and Hell† play an important role in the age of romanticism and important step in romantic poetry. Looking at the two pieces as a comparison, it can be seen that Blake used two different pieces to question traditional institutions. Blake questions institutionalized religion with â€Å"The Marriage of Heaven and Hell† and questions the industrialized age with â€Å"The Songs of Innocence and Experience†. â€Å"The Marriage of Heaven and Hell†, questions the very fabric of traditional religion through Blake’s criticisms on the need for change towards political and religious freedoms. Blake attacks the ways in which society has become by comparing good and evil while challenging the orthodoxy of conventional religion. Blake explains that people are resisting their desires and in doing so confining to the rules that the convention of religion has placed on t heir followers. â€Å"The Songs of Innocence & Experience comments on the industrial revolution and the affects it’s had on society. Blake touches on the socials evils that come with the industrialized revolution and the consequences of an unequal social structure. Blake comments on how the corruption of society hinders the freedoms people once felt as children bringing to light such social problems as urban poverty and misery. Blake identifies the industrialization revolution and conventional religion as the problem between man and the return to the natural state of being. Blake insinuates that the world has lost its freedom and natural beauty from being consumed in a material world full of corruption and misery. Blake uses radical questioning to address the issues of conventional religion and industrialization through â€Å"The Song... ... through both of his pieces that conventional religion has condemned people to confinement and that as long as there is oppression of desire no individual can truly be free. Works Cited Blake, William. â€Å"The Marriage of Heaven and Hell†. The Broadview Anthology of British Literature: The Age of Romanticism.V.4 2006 44-51 Blake, William. â€Å"The Songs of Innocence and Experience†. The Broadview Anthology of British Literature: The Age of Romanticism.V.4 2006 36-44 Musante, R.. â€Å"Embracing the divine: The life of spirit in William Blake's "Songs of Innocence", "Songs of Experience", and "The Marriage of Heaven and Hell". Diss. Middle Tennessee State University, 2007. Dissertations & Theses: A&I, ProQuest. Web. 26 Nov. 2010. Swearingen, James E. â€Å"William Blake’s Figural Politics†. ELH. Vol 59, No 1 (Spring 1992). John Hopkins University Press.

The Cloning Debate :: Cloning Argumentative Persuasive Argument

The Cloning Debate      Ã‚  Ã‚  Ã‚   The first attempt in cloning was conducted in 1952 on a group of frogs. The experiment was a partial success.   The frog cells were cloned into other living frogs however, only one in every thousand developed normally , all of which were sterile. The rest of the frogs that survived grew to abnormally large sizes.  Ã‚   In 1993, scientist and director of the in vitro lab at George Washington University, Jerry Hall and associate Robert Stillman, reported the first ever successful cloning of human embryos.   It was the discovery of in- vitro fertilization in the 1940’s that began the pursuit to ease the suffering of infertile couples.   After years of research, scientists learned that "in a typical in-vitro procedure, doctors will insert three to five embryos in hopes that, at most, one or two will implant" (Elmer-Dewitt 38).   And that "a woman with only one embryo has about a 10% to 20% chance of getting pregnant through in-vitro fertilization.   If that embryo could be cloned and turned into three or four, thechances of a successful pregnancy would increase significantly"(Elmer- Dewitt 38).      Ã‚  Ã‚  Ã‚   The experiment the scientists performed is the equivalent of a mother producing twins.   The process has been practiced and almost perfected in livestock for the past ten years, and some scientists believe that it seems only logical that it would be the next step in in-vitro fertilization.   The procedure was remarkably simple.   Hall and Stillman "selected embryos that were abnormal because they came from eggs that had been fertilized by more than one sperm" (Elmer-Dewitt 38), because the embryos were defective, it would have been impossible for the scientist to actually clone another person.   They did however, split the embryos into separate cells, as a result creating separate and identical clones.   They began experimenting on seventeen of the defective embryos and "when one of those single-celled embryos divided   into two cell†¦the scientists quickly separated the cells, creating two different embryos with the same genetic information" (Elmer-Dewitt 38).   The cells are coated with a protective covering "called a zona pellucida, that is essential to development" (Elmer-Dewitt 38), which was stripped away and replaced with a gel-like substance made from seaweed that Hall had been experimenting with.   The scientists were able to produce forty-eight clones, all of which died within six days.   Other scientist have been quoted saying that although the experiment is fairly uncomplicated, it had not been tested before because of the moral and ethical issues surrounding an experiment such as this one.   Some people believe that aiding infertile couples is the only true benefit to cloning human embryos,

Annotated Bibliography (rough draft) Essay

In the passage â€Å"Shitty First Drafts† by Anne Lamott from Bird by Bird, the author promotes that â€Å"shitty first drafts† are the key to most successful pieces of writing. Lamott indicates that most writers have â€Å"shitty first drafts† and that â€Å"all good writers write them†(21.) In order to have a good piece of writing one must vomit all of their ideas onto paper. Lamott’s friend calls it the down draft (25.) In this draft you should get all your thoughts down, even if you sound like a child (22.) The first draft isn’t going to make much sense but it doesn’t matter because no one is going to see it(23.) With this â€Å"down draft† you can edit it and organize your thoughts into the up draft (25.) â€Å"The up draft† is where you take all the good things from â€Å"the down draft† and write an organized draft that makes much more sense. â€Å"You try to say what you have to say more accurately†(25.) After that comes he dental draft, a draft where you nit-pick and refine every aspect of the writing, like how a dentist would â€Å"check every tooth, to see if it were loose or cramped or decayed†(25,26.) Hopefully the final product is a â€Å"healthy† piece of writing. Lamott successfully argued that a â€Å"shitty first draft† is the beginning to a great piece of writing so you just â€Å"need to start somewhere†(25,26.)

CST & the Criminal Justice System Essay

â€Å"I am convinced that imprisonment is a way of pretending to solve the problem of crime. It does nothing for the victims of crime, but perpetuates the idea of retribution, thus maintaining the endless cycle of violence in our culture. It is a cruel and useless substitute for the elimination of those conditions–poverty, unemployment, homelessness, desperation, racism, and greed–which are at the root of most punished crime. The crimes of the rich and powerful go mostly unpunished.† (Howard Zinn) This quote simplifies my evolved awareness of the issue concerning crime and the criminal justice system has grown. Beginning this unit I had a basic understanding of crime around the world but had almost zero knowledge about the criminal justice system and as we move on throughout this unit I was completely shocked with the some of the things going on in this very corrupt system. Just through the first activity, California Peace Officers Association: California Prisons Under Pressure, the information presented to me that the flaws of this justice system was in the way it was structured, mainly that jails are overcrowded and understaffed. Also more money is put in jails than education because of the increasing rate of inmates year by year. This activity helped me realize that prisons are very flawed and this impacts the issue of crime and criminal justice system greatly. Another very surprising activity was the PBS Frontline: Case for Innocence, which showed how inmates may be wrongly convicted through false evidence and even DNA such as in the case of Earl Washington who spent almost 18 years in prison because he was falsely charged for murder of a 19 year old girl in Culpepper, Virginia soon to be released because of the lack of evidence in the case to prove him guilty. Stories like these tend to happen more than often because the carelessness put in looking through cases by police officers and even the jury. Also year-by-year the system receives higher and higher advancements in technology, which can be a factor in determining the innocence of a victim accused. After being introduced to the horrible system of justice we talk more about specific reasons of arrests such as child abuse, which is one of the main issues that occur within inmates today. It was very surprising to see that an estimated annual cost of child abuse and neglect in the United States for 2008 was $124 billion, which is something that needs to be dealt with in the near future. Child abuse showed that it may be on of the contributing causes to why many inmates are stuck in prison today, statistics shows that children who face child abuse and neglect are more likely to be involved in criminal activities. This was one of the most surprising statistics that I came across because it showed one of the root causes to why the jail system is overcrowded and this is an issue that can be addressed. We need to regulate more the issue of child abuse because these children are left defenseless such as Emma was to her mother’s boyfriend. Many of these activities showed the structural flaws within the criminal justice system and the crime that occur within the United States but later as we got into more about the death penalty my views on this topic changed greatly. My opinion at first towards the death penalty was that if the crime was gruesome enough then the person should also pay through being put to death but after watching â€Å"Dead Man Walking† my opinion on this issue completely changed. It showed me that through counseling and programs showed in the movie, the inmate could truly change for the better. And that we should move forward in the direction of helping rehabilitate the inmate rather than using the death penalty because it is not only expensive but in affective towards the long term goal of living in a progressive and harmonious society. One very positive way to lead us to this society is through restorative justice, which has made a huge positive impact throughout the United States. Restorative justice programs are very affective in places such as prisons and even schools, where we’ve seen the decrease in violence and alternatives to suspension from school such as a face to face supplement which is seen as a much better solution and more affective in high schools. I was very happy to see the restorative justice programs being such a huge success and a step towards fixing the criminal justice system problem. Another great step that is occurring is with the Catholic Church and their movement into stopping the death penalty which is another great way to dealing with the situation through responsibility, restoration, and rehabilitation. The idea of the death penalty seemed completely wrong to me after reading a story from the Murder Victim’s Families for Reconciliation where a women lost her brother but didn’t want to death penalty placed on her brother’s murderer but to put him in counseling programs because an added death wouldn’ t have solved anything. And seeing the forgiveness and the logic behind this woman’s thinking I saw that the death penalty isn’t an affective way of solving a problem basically a way of â€Å"pretending to solve the problem of crime.† Every single activity and experience throughout this course of this unit was very powerful and influential in developing my awareness and understanding from knowing a few very small facts about the criminal justice system to now a vast majority of statistics and information about this system. Throughout this unit we’ve seen many structural flaws with the death penalty throughout the policies, laws, and institutions presented to us in all the online resources. Some of these flaws are proximate and some are distal. One main flaw we see in the presentation of the death penalty is that is it racially biased. Since 1977 race has been a huge factor when deciding upon the decision if one is guilty or innocent, statistics show that more people have been exe cuted for killing white victims than for killing black victims. The death penalty is also corrupt because it claims innocent lives due to lack of evidence of their wrongful conviction and it is not a deterrent. One of the most important flaws that regards is that the death penalty costs is much more expensive and takes away from other areas in the criminal justice system such as improving the jail systems. This has shown to be more of a huge downfall rather than a improving the criminal justice by implementing the death penalty. The death penalty is still more expensive than alternative sentences, and with counseling that inmate can be rehabilitated. The death penalty is less affective and unnecarsily expensive. We also see that the death penalty looks past issues such as mental illness, these flaws are just the proximate flaws we see in the criminal justice system. There are also many distal causes to the structural flaws we see in the criminal justice system such as poverty, unemployment, homelessness, racism, and greed, which are most likely the reason for most crimes occurring. Because the lack of resources to help each and every one of the these topics the cycle of crime continues to r epeat itself over and over again mainly punishing the same people for the same crimes that they continuously commit. Another huge flaw is the mindset the corrupt government has about the criminal if that crime is committed by a poor, unemployed person the sentencing is twice and more than if a rich and powerful person committed that crime. And again, using the death penalty doesn’t quickly solve any problems in the long term but actually hurts the United States. Through the restorative justice systems we can see a great improvement and slowly we can accomplish decreasing the number of inmates in prison. If someone goes through counseling and rehab there are less likely to repeat the actions in the past that got them in the situation in the first place. Whereas, the death penalty costs so much more and killing someone isn’t going to solve anything. Through structural analysis we can conclude that the criminal justice system is greatly flawed and we need to come together as a nation and help improve the current conditions of this system. The Catholic views on issues and actions regardin g crime and the criminal justice greatly conflict with my newfound views on crime and the criminal justice system. The idea of teaching right from wrong, respecting life and the law, forgiveness and mercy is very good way to address this huge issue. The Church provides the idea that â€Å"society must protect† its citizen from crime and punish the ones who break the law, which is a great way to help this issue through various ways such as workshops for parents and counseling for anyone who is struggle in this system. This will help solve the problem early on and give the children and other young people a chance in life from committed those mistakes they may have committed without the help of these programs. One great idea is the â€Å"option for the poor and vulnerable† because the factor of financial issues throughout society is a distal cause to people landing themselves in prisons. People who don’t have the right resources from their childhood tend to look towards crime for various reasons. Proper nutrition, shelter, health care, and protection can be one of the many ways of helping these people to move away from crime. And the Church is doing a great job to address this issue and fulfilling the needs of those who need it through charity and advocacy. These two ideas that the Church has presented are very important surrounding our system of retributive justice. From the policy recommendations the most important to the least important would be protecting society from those who threaten life, inflict harm, take property, and destroy the bonds of community, promote serious efforts toward crime prevention and poverty reduction, challenging the culture of violence and encouraging a culture of life, rejecting simplistic solutions such as three strikes and you’re out and right mandatory sentencing, offering victims the opportunity to participate more fully in the criminal justice process, encouraging innovative programs of restorative justice that provide the opportunity for mediation between victims and offenders and offer restitutions for crimes committed, insisting that punishment has a constructive and rehabilitative purpose, making a serious commitment to confront the pervasive role of addiction and mental illness in crime, e ncouraging spiritual healing and renewal for those who commit crime, treating immigrants justly, and finally placing crime in a community context and building on promising alternatives that empower neighborhoods and towns to restore a sense of security. The first policy I chose was because I agree with the idea of protecting people from violence and crime, if they aren’t expose to it then they are less likely to be involved with things related to violence and crime. Everyone should be able to live in a setting without fear and be able to grow up feeling safe. And when being punished their needs to be a purpose and the punishment needs to be helpful in shaping the person back to the right path in society. The second policy was chosen because the efforts toward crime prevention and poverty reduction are key factors in helping the criminal justice system. Factors such as poverty and discrimination are huge reasons why inmates land themselves in jail and if we can stop this early on through poverty reduction and other programs we can stop these problems early on rather than after the crime is committed. Educating, supporting, and fighting poverty are key aspects in stopping the crime that is going on today. The last policy that was chosen is rejecting right mandatory sentencing; we should do everything to make sure that the punishment fits the crime. Every crime should be analyzed thoroughly and given a punishment regarding that crime and not a solution that is given to every crime because of what is stated. Every crime is different under different circumstances and we should not just take the easy route and remove the criminal from society until they are no longer a danger to us. These policies are very important in implementing through the Church to help the issue of the flawed criminal justice system to be fixed. In conclusion, my understanding of crime and the criminal justice system has greatly evolved in many ways through the activities and experiences we went through in this unit. Two major CST themes that were greatly presented through this unit were Rights and Duties and Common Good. We’ve seen that many people end up in jail because they don’t have the basic necessities to get by day to day which tend to cause them to look towards crime, Right and Duties states that â€Å"every human has the right to basic material to live a decent life.† Also we see Common Good playing a role in this unit, through the restorative programs we see the changes made by the inmates and how provide with the right teachings, these criminals can really change and benefit the community. Many things that were presented greatly surprised me and made me want to be more involved with this issue because it is a social mission to help the problem within the criminal justice system. Social action is key to help in trying to one day get more restorative programs and help abolish the death penalty for good because two wrongs don’t make a right. In the end I would personally get rid of the death penalty not only because it is expensive and ineffective but because research has greatly shown that through counseling and advocacy programs the inmates gain much more than being put to death. Not only do the inmates benefit from this but also society in general will greatly benefit from these programs because the inmates will come out given a second chance and be positive impacts to the community around them and lead the United States in a more progressive and harmonious society.

Development of Australian Law

Western culture refers to the societal structures and norms that arose from Ancient Greece and spread throughout Europe. This Included the ways their governments were run and how their legal systems developed. Australia, being a colony of the British Empire was heavily influenced by the concepts and institutions established under English government and law, which had a profound Impact on how the state, especially that of New South Wales, and federal legal systems were originated and developed, based on what was relevant to the new colony and what was not.Origin of English Law To understand how the English legal system had an influence on the concepts and Institutions In the Australian legal system, It must first be known how It was established and developed. The Battle of Hastings in 1066 which saw the Normandy takeover by William the Conqueror, saw a change in the way England was ruled, and the further development of the Feudal System to English society. The King argued that he was above all law, whilst Parliament refuted this claim.What followed was centuries of fishing that saw the legal system develop and gain power over the monarchy in order to Magna Cart The Magna Cart was a 121 5 document, that King John, was forced to sign by his Curia Regis, or King's court, as he had been abusing his powers. Restrictions were placed upon the amount of arbitrary power the King had, as well as outlines for the court systems. Its main purpose was to show that it was possible to put limitation upon the King and for the court to have some control over the ruling of the country.It was Woolworth who said â€Å"[T]he gaining of Magna Cart closes one period in the history of English law and begins another. It closes the period during which the law Is plopped by the power of the crown alone, and it begins the period which will end in the establishment of a Parliament, with power to take some share in the making a development of the law. † This movement which gave power t o the King's court was a founding component In the English constitution, which helped establish a Parliamentary system, and therefore is important in the Australian legal system.Similarly to England, Australia's parliamentary and court systems are separate entities to the monarchy, with these institutions being able to govern themselves outside of the Governor-General or Governor's capacity, thus showing the Influence hat the English legal system has. Royal Prerogative One problem faced by the King, parliament and courts was where one's power started and stopped. According to common law, the King was not above the law, however, the monarchy argued that he was above all law, and could delegate tasks to others.However, under the case of Prohibitions these Issues were discussed and findings set out the limitations each of arm of the law. These findings have influenced the concepts and institutions that were established in the Australian legal system, and how much power each of arm of g overnment has and what this entails, again roving that the concepts and Institutions of the English legal system are embedded in Australia. Separation of Powers Separation of powers refers to the government being divided into three arms- the I OFF (defining the legislation).The parliament and courts argued that nobody, including the King, was above the word of the law. In England, in Bantam's Case, the ruling against the orders of the King gave way to the notion that the courts had power over the monarchy. However, it wasn't until the reign of Charles I without a parliament from 1629-1640 and the subsequent events that this idea was cemented in law. Upon losing the Civil War against parliament in 1649, Charles I was tried for superseding the parliament and excessively taxing the people once he ran out of funds.He was the first European monarch to be tried without first being deposed, and this was an historical event in Western law. His defense being that he was King, and therefore a bove court Jurisdiction, however he was found to be guilty and sentenced to death. England was then ruled without parliament, known as an interregnum period, between 1649 and 1660. After this period, Charles II was asked back to be head of the monarchy by the parliament, however was placed under strict limitations that saw his powers restricted, and played a founding role in the idea that nobody was above the law.These actions thus saw the establishment of a separation of powers, a concept that has been put into place in the Australian legal system as well. Separation of powers is an integral part of the Australian legal system, as it stops any one branch of government gaining arbitrary power over the people. Discovery of Australia Terra Annulus, meaning land belonging to no one, is a term used to describe a new found land that gives permission for colonization.This meant that those native to Australia, with the land being declared terra annulus' were stripped of any land rights or legal rights. This meant that the British were able to colonies the land, and formed their own society, that saw the brutal treatment of Aborigines and the planned destruction of their culture. This gave way to the formation of the Australian legal system as it is known today, as the English had free reign to build society as they saw fit.Development of Australian Parliamentary System Like England, the established ways of state and federal parliament were based on a institutional framework- a set of guidelines as to how run parliament and how power is distributed. The Australian Constitution and its state counterparts are the guidelines upon which the federal and state legal systems are based. This includes a Governor, whom acts as a representative of the Queen, showing how the English idea of a Head of State was still instilled in the Australian legal system.Like England, the New South Wales Government – as well as the six other states bar Queensland, Northern Territory and the Australian Capital Territory – and the Australian Federal Government has a bicameralism system of parliament. Bicameralism is to have two houses of parliament, in Australian state and federal these are the upper house – Senate – and lower house – House of Representatives. These are similar to the English House of Lords (Upper House) and House of Commons (Lower House).This concept was brought from England to Australia, where the lower house is voted in by the people and these are the ones who propose legislative change, whilst the upper house is decided from within government, must also pass any proposed bills and can keep a balance and check of power from the elected government, to ensure that arbitrary power is not gained. The Western legal traditions from England were new colony. Development of Australian Legislation Much of early Australian legislation was based upon English law, as it was the founder of the colony.However it was Blackstone who sai d that English law would only apply in the new colony as long as it was applicable to the context, under new circumstances. The idea that to move forward as a colony, that some laws would need to be changed to promote growth, can be seen in the Cable Case, where Henry Cable was labeled as a ‘laborer' and as a ‘new settler of this place' instead of a invoice, and treated to the legal rights of those without criminal records, which was against English Law which found anyone with a criminal record to be civilly dead, that is, to have no legal rights.This landmark case gave almost all the right to obtaining legal help, a fact that was important in a colony made up of majority of convicts, so that in the future there could be social and legal development. This landmark case also saw the Australian legal system as being able to hold its own, and that it could make laws outside of English law. Although this may be the case, English ideals and trustees used still remain an integ ral part of the legislation process.Conclusion Western legal tradition, or essentially English law, built the foundations upon which the Australian legal system was formed. The concepts and institutions used in the practice of governing and the making of legislation have been taken from that of English ways, however, Australian federal and state has developed its own legislation as it has seen fit in order to appease the people of the place, and not those in England. One cannot deny however, that the English legal traditions are ingrained in the New South Wales and Australian legal systems.

Edith Wharton’s “Souls Belated” Essay

Point of view always influences the way readers perceive events. In literature, the point of view the author chooses not only affects the way readers perceive and interpret events, but it also determines, to some extent, what the readers can actually see. That is, point of view guides the way readers interpret events and draw conclusions by limiting or illuminating the amount and nature of the information from which conclusions can be drawn. In â€Å"Souls Belated,† Edith Wharton uses point of view to illuminate the thoughts of each character individually, while concealing the thoughts of the other, and eventually to highlight the vastly different mindsets of both characters involved. Wharton first does this by revealing Lydia’s thoughts to the readers while hiding Gannett’s. At the exposition, the story is told in third person, from Lydia’s point of view. This technique allows readers to see directly into Lydia’s mind. To know what Gannet is thinking, however, they must accept Lydia’s version of his thoughts: â€Å"He was thinking of it now, just as she was; they had been thinking about it in unison ever since they had entered the train† (673). Since readers have no direct insight into Gannett’s brain, they have no way to know what he is really thinking, but neither do they have, as yet, any substantial reason to doubt Lydia’s interpretation of events. The third-person-limited point of view is particularly effective because it allows readers to view Lydia’s thoughts, opinions, and interpretations as facts. If Wharton had chosen to tell the story in first person, from Lydia’s point of view, the narrative would be clearly subjective. Readers would be aware of the limitations of a first person narrator. Consequently, they would have plenty of incentive to question the accuracy of Lydia’s perception. On the other hand, if the narrator were omniscient, it would describe Gannett’s thoughts as well as Lydia’s and thereby remove all questions in this matter. The actual third person narrator seems removed enough from the action to appear to be an impartial observer; this inclines readers to accept the narrator’s statements as facts. That the point of view is limited, however, also leaves in question whether Lydia’s view of Gannett is correct, whether readers should accept it at face value; th is is what  creates the subtle suspense of the story. Wharton builds on this suspense by suggesting that Lydia does know Gannett well enough to know his mind, or, at least, that Lydia thinks she knows Gannett well enough to know: â€Å"now that he and she were alone she knew exactly what was passing through his mind; she could almost hear him asking himself what he should say to her†¦Ã¢â‚¬  (673). This not only further inclines readers to accept Lydia’s interpretation of Gannett’s thoughts and emotions, but it also encourages them to be sympathetic to her. Lydia knows what Gannett is thinking, and she dreads it. Since readers know Lydia’s mind but not Gannett’s, they cannot help but see the situation through her eyes. In order to see properly through Lydia’s eyes, in order to know why she dreads Gannett inevitably speaking to her, readers need to have some sense of her personality. The point of view helps accomplish this as well; it allows readers to extract information about Lydia’s personality from her reactions to her own memories. For example, when Lydia remembers her ex-husband and her reasons for leaving him, â€Å"[she] had preferred to think that Tillotson had himself embodied all her reasons for leaving him†¦. Yet she had not left him till she met Gannett† (673). From this, readers know that Lydia, at the beginning at least, is not self-secure enough to have left her husband to be on her own. She could not turn from him without having someone else to turn to. However, â€Å"this discovery had not been agreeable to her self-esteem† (673), indicating that not only is Lydia aware of her own insecurity but also that it is something which bothers her. Lydia wan ts to think of herself as an independent woman but so far has not been as wholly independent as she would like to be. Once readers understand this part of Lydia’s personality, they are better prepared to understand why Lydia struggles against dependency. Specifically, she struggles against marrying Gannett because she views it as a particularly tempting form of dependency. Lydia fears that by marrying Gannett, she will lose whatever sense of self she has developed since leaving her husband; similarly, she worries that Gannett will lose his sense of self in marrying her. â€Å"To look upon him as the instrument of her  liberation; to resist herself in the least tendency to a wifely taking possession of his future; had seemed to Lydia the one way of maintaining the dignity of their relation† (675). At the same time, however, she realizes that this view of their relationship is becoming increasingly difficult to maintain: â€Å"she was aware of a growing inability to keep her thoughts fixed on the essential point – the point of parting with Gannett† (675). Through what the narrator says and does not say about their relationship, readers can infer that Lydia is growing dependent on Gannett but is still trying to fight against it. The insight Wharton gives readers into Lydia’s personality contrasts sharply with how little they know of Gannett. Because of the narrator’s limited point of view, readers know only as much about Gannett as Lydia knows. Readers know what Gannett says and what he does, as well as what Lydia presumes he thinks, but they have no way to observe Gannett’s thoughts for themselves. Even at one point where the narrative seems to shift to a more omniscient point of view, the narrator can only say, â€Å"He looked at her hopelessly. Nothing is more perplexing to man than the mental process of a woman who reasons her emotions† (678). The narrative still does not describe exactly what Gannett is thinking; it only describes Gannett’s action, then makes a general statement which may or may not apply to Gannett specifically. Readers have no way of knowing whether Gannett actually thinks this statement or not; for all they know, it could be what Lydia is thinking, what she presumes about Gannett’s state of mind. Not only does this point of view technique make the readers want to know what Gannett is thinking, but it also binds them emotionally to Lydia. They want to know what Gannett is thinking as badly as she does. After building up sufficient desire, Wharton finally satisfies the readers’ curiosity by shifting the point of view to allow them access to Gannett’s thoughts. This shift also corresponds with an important twist in the plot; it comes at the beginning of their last conversation in the hotel room, just before Lydia suggests to Gannett that the only was to resolve their relationship is for her to leave him. â€Å"Gannett threw away his cigarette; the sound of her voice made him want to see her face† (685).† Limited though it  is, this is the first time readers can witness Gannett’s thoughts directly. Throughout the conversation, the shift intensifies. â€Å"She sank again on the sofa, hiding her face in her hands†¦. Gannett stood above her perplexedly; he felt as though she were being swept away by some implacable current while he stood helpless on its bank† (688). Now, the roles are reversed: readers can know Gannett’s emotional st ate from what the narrator tells them, but they must divine Lydia’s from her words and actions. That this point of view shift comes before Lydia’s suggestion to leave Gannett is important because it brings with it a tone shift. When the readers can see Gannett’s desires and emotions, they begin to feel sympathy for him. Now they can see the events through his eyes, too. Conversely, when the narrative distances itself from Lydia’s thoughts, it distances the readers from Lydia as well. While this distance does not necessarily cancel out any sympathy the readers have for Lydia, their sympathy for her does not overpower their sympathy for Gannett. Indeed, it is because of this newfound sympathy that Lydia’s, â€Å"My leaving you,† (689) does not seem to the readers like a desirable outcome. Since they now sympathize with both characters, they do not like anything that would cause either one of them pain. An act that would cause both characters pain would be doubly bad. Wharton continues this sympathy for Gannett by telling the last section of the story, where Lydia actually tries to leave him, from his point of view. Wharton also uses this point of view to answer many of Lydia’s, and therefore the readers’, questions. For instance, the readers now get to see how Gannett views marriage, particularly marriage to Lydia. â€Å"Even had his love lessened, he was now bound to her by a hundred ties of pity and self-reproach; and she, poor child! must turn back to hum as Latude returned to his cell†¦Ã¢â‚¬  (690). Gannett feels responsible for Lydia as well as bound to her; he possibly even feels somewhat fatherly toward her, as if she was a child who he had an obligation to look after. These are all attitudes opposed to Lydia’s pride and desire for independence. As Gannett watches Lydia walk away from the hotel, his thoughts continue: If any thought emerged from the tumult of his sensations, it was that he must let her go if she wished it. He had spoken last night of his rights: what were they? At the last issue, he and she were two separate beings, not made one by the miracle of common forbearances, duties, abnegations, but bound together in a noyade of passion that left them resisting yet clinging as they went down. (690) From this statement, readers know Gannett’s true attitude toward marriage, that it is a spiritual joining that would give him some sort of right to Lydia. Not only is Gannett’s opinion of marriage contrary to Lydia’s opinion of it, but it also conflicts with what Lydia believes Gannett’s opinion to be. Their isolated points of view heighten the contrast between Gannett’s and Lydia’s feelings toward marriage. This separation reminds the readers that although they can see into both Lydia’s and Gannett’s minds, there is no way for either character to know what the other is thinking. Each character is completely cut off from the other; the only way they have to intuit thoughts is for them to interpret the words and actions of the other, just as readers must do, in turn, for each character. The isolation that lets the readers see this limitation is the same isolation that hides, ironically, the limitation from both characters. Lydia, for example, felt â€Å"she knew exactly what was passing through his mind† (673), even though it is her uncertainty that makes what Gannett is thinking so nervewracking for her. In the same way, Gannett later feels that Lydia is walking into a world where â€Å"no one would understand her – no one would pity her – and he, who did both, was powerless to come to her aid†¦Ã¢â‚¬  (690). If Gannett truly understood and pitied Lydia, he would have understood that she is too independent to want is pity. But perhaps the most telling point of view shift comes at the end of the story, where Wharton retreats into an omniscient, objectively descriptive narrator. As Gannett watches Lydia leave the boat and come back to the hotel, back to him, â€Å"[he] sat down beside a table; a Bradshaw lay at his elbow, and mechanically, without knowing what he did, he began looking out  the trains to Paris†¦Ã¢â‚¬  (691). The distance of the point of view echoes Gannett’s distance from his own emotions. He acts mechanically, not knowing what he is doing because he does not know what he is feeling. Indeed, the distance of the narrative reflects the net numbness of the conflicting emotions that Lydia and Gannett are both feeling. Each must resign himself to marrying the one he loves.

Accounting Information Disclosure and Auditing

Accounting is the compilation, regulation and arrangement of financial data to ensure efficient decision-making. It often comprises of external auditing, tax counsel and tax return preparing, fiscal and administration consulting, and industrial services. Accountants look into the processes businesses take in to track their revenue and fiscal resources on time. Their responsibilities are more than the basic generic assumptions; they take care of expenses and effectiveness results of novel technologies, alongside getting hold up in processes of mergers and acquisitions, quality controlling, usage and development of data systems to record fiscal effectiveness, taxation strategies and medical care benefits management. The main responsibilities of an accountant are to make sure all the financial records are prepared and examined accurately and that taxes are paid appropriately and timely. It comes in the job role of accountants and auditors to carry out overviews of the economic functions in business so that it can operate effectively. The same service is provided by them to individuals, providing assistance to them in creating plans of action to ensure enhanced financial welfare (Kaplan & Atkinson, 2015). In this project report, observances would be carried out about the auditor relevancy and enhanced activities so that a progressive future can get situated. The report would specifically cover literature on the issues in financial statements auditing faced by auditors and accountants face. The methodology section would discuss the procedure in which the project would be carried out with the collected information. The findings section would go over the collected information and analyse them in the discussion section in light of the reviewed literature. The conclusion would address recommendations, prospective for further research and certain limitations of the current one. Accounting is a critical learning and essential variable of the market economy. This data is the introduction of budgetary and cash related structures of the countries and expect a fundamental part in supervision to make the responsiveness and enlightenment in the economy. The high measure of deception in which accountants and auditors, executives or authority masters are incorporated, provoke to a couple of ambiguities about reliability and trust of master accountants. The rule issues in accounting calling are the prohibitively favoured angle of a genuine survey that official auditors have it and moreover, the responsiveness as the essential of this select ideal position is also fundamental. By the method for its transcendent segments, the calling as self-administration, uprightness and keeping clear focal points guarantee the specific preferred standpoint. The relationship between these parts and master direct is the guideline factors of a substantial segment of the responses at wo rk in the midst of the past 30 years. In the 21st century, accounting occupation is poor upon good issues and ethics; however, this case is addressed by the control makers, authorities, examiners and stockholders (Christensen, Baker, & Cottrell, 2014). With confusions in both government and private divisions, the commitments of auditors got the opportunity to be expanded. These complexities were met with defilement, a critical part of making economies thusly undermining the independence, respectability and objectivity of the auditors. Consequently of the development in the level of business activities, both in the all-inclusive community and private parts, it is right now required by statute that activities of managerial and corporate business affiliations be audited. The consequences of this essential is to ensure that those depended with resources are viewed as accountable. Auditing in this way ensures accounts and records of affiliation show an honest to goodness and sensible view. Auditors do this via cautious examination of the books of accounts of associations and to insist whether there is fitting support and endorsement for every trade (Gupta, 2015). Given the vast size of recent accounting shames and their stunning outcomes for authorities and budgetary pros, it's not astonishing that the organization and general society expect that the concealed issues are debasement and fault—corrupt accountants distorting numbers to secure also tricky clients. However, that is only a little part of the story. Bona fide accounting issues have since a long time back tormented corporate audits, routinely provoking to huge fines for accounting firms. A segment of the oversights, surely, are the eventual outcome of deception. Regardless, to credit most missteps to consider debasement is trust that the accounting calling is flooding with scalawags—a conclusion that any person who has worked with accountants knows is untrue. The more significant, more poisonous issue with corporate auditing, as it's by and by practiced, is its shortcoming to unaware inclination. On account of the often subjective nature of accounting and the tight asso ciations between accounting firms and their clients, even the most genuine and fussy of auditors can inadvertently distort the numbers in ways that shroud an association's real financial status, in this way beguiling theorists, controllers, and as a less than dependable rule organization (Henderson et al., 2015). Point of fact, even obviously frightful accounting shock, for instance, Andersen's audits of Enron, may have at their middle a movement of unwittingly uneven judgments rather than a consider program liability. It is relied upon to handle practices and controls that see the nearness of slant and direct its underhanded effects. At precisely that point would we have the capacity to be ensured of the relentless nature of the budgetary reports issued by open associations and affirmed by professional accountants. The point and goal of this review is to dissect that importance of auditors and enhanced exercises so that future development happens. In this changing and quick moving worldwide environment, this is vital to dissect money related accounts by the auditors. It helps in accomplishing the objectives and goals set by the association legitimately. An auditing is a standout amongst the most conspicuous profession alternatives accessible for the understudies of accounting. Accounting and audit given effective part in business are considered by various gatherings from the past. This getting back to backpedals to the early individual human progression. In actuality, when trading was started, recording the trades and declaring was mulled over. In outdated community foundations, obligation and assets of government were kept up. The shock of budgetary coercion and fall of some different associations exhibited that watching the appropriate controls are not acceptable in master commitments. Capable accountants other than watching the appropriate controls should be centered on master ethics (Bebbington, Unerman & O'Dwyer, 2014). Research exhibits that the use of standards and great auditing it is solidly related to the audit cost setting and the forcefulness of the audit promote by cognizance of the regard included auditing. Appropriately generally financial crisis many issues about the relevance of the audit and the trust in the audit calling have raised. Auditors in their work equal number of specific techniques that depend on after masterminding, resources, standard and national establishment application that ought to be finished nearby his master judgment. Auditors must game plan and perform audit techniques to have enough number of affirmations to give a reasonable supposition about his client. The measure of sufficient audit work is the measure of the quality and measure of audit affirmation, including peril organisation and examination of eventual outcomes of audit frameworks (Caskey, 2013). Corruption hinders the nature of audit administration and debilitates the foundations of good corporate administration. Corruption is a tumor which assaults the structure of the general population and private divisions. Corrupt practices are purposeful acts submitted with a view to giving, tolerating and requesting leverage conflicting with authority obligation and the privileges of others or the mishandle of open power for private pick up. Corruption happens as gift, kickbacks, commissions, or different advantages without leaving any follow in the official records. A situation that is loaded with corruption represents a great deal of difficulties to the auditing calling. Most chiefs of organizations working in corrupt situations cook the books to dupe the financial specialists and accumulate riches to themselves to the hindrance of the asset proprietors. In a comparable improvement, corrupt government authorities in many services, offices and organizations enjoy arrangement of misbe haviors to fitting open riches to themselves for self-protection. These corrupt practices abruptly militate against the work of an auditor in this way whittling down the dependability and significance of audit report and by suggestion lost trust in the auditing calling (William, Glover & Prawitt, 2016). Related to the issues, the Financial Accounting Standards Board (FASB) prescribed that the organisation report should fuse bits of knowledge about going concern, and in later activities, the FASB based their thought on the importance of changes on the going concern start of accounting. At an overall level, the International Accounting Standards Board (IASB) is at this moment required in a wander with the objective of clearing up the disclosure necessities about the assessment of going stress in IAS. A presentation draft was dispersed in March 2014. Other new proposals consolidate a redesign of the audit report; with a particular ultimate objective to extend, the level of revelation gave by the inspectors. This consolidates a specific enunciation on whether the usage of the going concern preface of accounting, by the organisation, is appropriate (IAASB, 2014). The International Audit and Assurance Standards Board (IAASB), the controlling gathering of International Standards for Audit (ISAs) has been incorporated, in the latest years, in a method of illustration of investigating benchmarks, by focusing on survey uncovering and survey quality. The 2009's â€Å"Clarity Project† was propelled with the point of enhancing clarity and quality in all ISAs. The change proceeded in 2011 with the discussion paper â€Å"Enhancing the Value of Auditor Reporting: Exploring Options for Change† and in 2012 the IAASB published the invite to observe, â€Å"Improving the Auditor’s Report†. The latest work of the directing body has been the 2013 welcome to remark with the title â€Å"Proposed New and Revised International Standards on Auditing. An invitation to comment†. Evaluators' professional judgments, close by master doubt, are essential parts for great surveys. The expression "professional scepticism" is largely used yet may mean unmistakable things to different affiliations and individuals. The controller should not acknowledge that organisation is neither authentic nor misleading. Professional scepticism is portrayed in the ISAs as a perspective that fuses an investigating mind, monitoring conditions that may indicate possible misrepresent because of ruining or deception, and an essential assessment of audit affirmation. ISAs unequivocally require the investigator to orchestrate and play out a survey with professional scepticism seeing that conditions may exist that cause the money related response to be substantially misquoted (Tepalagul & Lin, 2015). Professional judgment is a method used to accomplish an especially mulled over conclusion that relies on upon the relevant facts and conditions available at the period of the conclusion. A focal part of the strategy is the commitment of individuals with sufficient learning and experience. Professional judgment incorporates the unmistakable verification, without slant, of sensible decisions; like this, attentive and target considered information that may have all the earmarks of being restricting to a conclusion is basic to its application. Additionally, both professional scepticism and objectivity are essential to the method and to accomplishing a fitting conclusion (). This has come when the cash related organisations region is regrouping after what has been to a great degree testing period for the business general (Collings, 2014). The part of the ensured auditor turns out to be logically under the spotlight of the current overall fiscal turbulence. It is central that the accountancy calling reexamines the piece of audit and assertion, and considers accommodating, reasonable ways which both can upgrade and continue profiting associations, the economy and society in the 21st century (). For each circumstance, the audit admonitory gatherings and free head of basic associations, have a particularly fundamental part to play in foresting the conditions that reinforce audit quality. There are in like manner desperate circumstances for the audit to crush, for instance, oversight of auditors, audit charge, individual fiscal interest and business relationship between and audit practice and an audit client. (Gendron & Power, 2015). It is comparably imperative to have a true blue view and perception of the market and perception of asserted auditors in the country, where control of statutory and essential benchmarks of the issues in the audit business and colossal risks had been considered to accomplish shared destinations. Audits in the monetary circumstances, when the audit clients (substances) need to restrain the costs, including the cost of the audit organizations, is a great test for audit takes a shot at with respect to remuneration for audit organizations, to meet the yearnings of the client and meanwhile to allow to perform reasonable audits according to Clarified International Standards on Auditing, and furthermore getting advantage. This condition makes the current auditing sharpens study the models of the present costs set for the audit organisations and investigating the existing norms of the audit method. The clients that have an audit are looking for regard included audits; which can allow auditors to finish confiding in the market and with no attempt at being subtle premium. To ensure practical change and advancement of the audit practices, audit firms need to take off subjective enha ncements in making the audits all the more convincing and viable and upgrading the correspondence with the clients, while meanwhile totally meeting the necessities set by authorization and models. Furthermore, current situation in the auditor sharpen places and work requires higher costs for audit quality and unmistakable audit, and over control keeping an eye on and furthermore surveillance from the authorization and national government part that is generally due to the 2007 to 2009 cash related crisis and high danger security costs, considering the credible examples (Andrews, 2015). Auditors may go over circumstances, amid their examinations, which bear a resemblance to corruption. Since examination requires diverse benchmarks and aptitudes, the auditors can't get into the matter of exploring an associated case with corruption. Be that as it may, they can forward concentrates of their reports to examining offices for further test. When contrasted with auditing, examination is an alternate region of oversight. In any case, auditors can assume a fundamental part in helping the offices in charge of examination against asserted instances of corruption (Jacobs & Cuganesan, 2014). The examining organization could be an interior element, some hostile to corruption commission, police, legal or a particular body for a super corruption case. The examination might be started on a grumbling from a resident, representative, auditor or a boss in an association. Inner auditors for the most part have more enhanced and definite learning of operations in various parts of the asso ciation than the exploring organization staff that might be conveyed just for a specific case. The inward auditors can help the exploring staff in translating different tenets, in clarifying different practices, in sharing a portion of the classified data that they may have or examining specialized points of interest of operations. The interior auditors can pinpoint territories of intemperate cost and weaker controls which can help the examining staff in distinguishing corruption (Modugu, Ohonba and Izedonmi, 2012). Methodology is a part of research that deals with various sorts of techniques and processes that are related to the research directly. It has been described by Crowther and Lancaster (2012) that research methodology is a pondered approach towards driving the full research handle in a suitably exact and composed way. The methodology of research largely adds to the impression of the particular strategies of the research strategy. In this way, the research strategy can be considered as a sorted out system of research. The research approach is another huge strategy, which decides the perspective of the entire audit. There are two different sorts of research methodologies, which are deductive approach and inductive approach. In an inductive approach, a researcher begins by social event data that is related and short time scans for cases in the data, endeavouring to develop a theory that could clear up those illustrations. They start with a course of action of observations, and subsequently they move from those particular experiences to a wider game plan of proposals about those experiences. So to speak, they move from data to theory or from the specific to the general (). The deductive approach focuses on adequate testing of the research hypothesis that would dismember the profitability of research theory. The researcher starts with a social theory that they find persuading and after that tests its recommendations with data. That is, they move from a more deep level to a more specific one. (). Most research design can be detached into three distinct characterizations: exploratory, descriptive and causal. Each fills the other side need and should be used as a part of certain ways. In the review world, specialist of each one of the three can incite to sounder bits of learning and more important quality information. The back and forth movement research work is furthermore revolved around finding the clearest disclosures as to the research issue. In this particular condition, striking design solely offers the opportunity to survey every piece of research work in a great style (Pickard, 2013). Research frames require different forms of data and is done by primary and secondary data (Fink, 2013). Primary data are seen as those data that has been amassed from the respondents of the survey. They are amassed with the help of gatherings, surveys, audits and similar methodologies. It is seen as a significant and incredibly profitable system for the perception of the present financial circumstance. Organised correspondence with the respondents even assists in perceiving any issues that should be recovered to fulfil advance change. On the other hand, secondary data is suggested as the data that are appropriated as books, journals, online diaries or locales. A researcher must have both primary and secondary data. Secondary data can be amassed with the help of a book's observation or examining, or from a journal or correlated destinations (O'Leary, 2013). These sorts of data help researchers in getting a handle on the real thought of the point (Palinkas et al., 2015). The study is projected to examine the issues in auditing of financial reports and what are the possible ways to solve it according to standards. To guide this theme, secondary data has been gathered. The research was driven using two systems: (i) inclusion-exclusion criteria, and (ii) keyword search strategy Inclusion-Exclusion Criteria: Inclusion criteria are the characteristics of the substance that are key for their sharing. Obviously, evading measures are the properties of an article that summon their release as materials (Lin et al., 2013). The following table demonstrates the inclusion-exclusion criteria followed in this research. holding one or more key related expressions or themes from Australia, Europe, United States of America and the United Kingdom, focusing mainly on Australia substance from developing countries Table 1. Inclusion-Exclusion Criteria For this review, 20,000 articles, magazines, books and journals have browsed the records. Out of that, thirty-two were used for referencing. Keyword search strategy: Keyword search strategy is a convincing technique of taking after related data regarding any matter (Robson & McCartan, 2016). The three degrees of arranging a catchphrase look approach are: Representing the issue: It concentrates on answering suitably to the important focuses of the investigation   Selecting catchphrases: It oversees choosing terms that relate to the fundamental importance of the subject. In this review expression like "auditing", "financial reports", "accounting", "accountants† and â€Å"auditors† and so on were used. Taking a database: Databases are utilised for accumulating data and reports concerning a particular point subject. For this review government databases, yearly reports, diary articles thus on were used. The auditor has an obligation to organize and play out the audit to get sensible assertion about whether the budgetary enunciations are free of material misrepresent, paying little respect to whether achieved by mix-up or distortion. In perspective of the method for audit affirmation and the characteristics of deception, the auditor can gain sensible, yet not add up to, assertion that material misrepresentations are perceived. The auditor has no commitment to organize and play out the audit to secure sensible affirmation that misrepresentations, paying little respect to whether brought on by misstep or distortion, that are not material to the budgetary announcements are perceived (Coleman, 2015). Given that professional accountants don't agree with the changed cravings of their part, and the purposes of imprisonment on the auditor's possible part in controlling deception, distinctive examinations in the expectation and area of corporate blackmail should be discussed. These consolidate authoritative controls, delegate screening, lawful accounting, and others. Researches have exhibited that most affiliations have the best center setbacks per capita occasioned by degenerate practices. The primary clarification behind this is on account of internal controls are less exceptional and stringent in humbler affiliations (Barton & Bruder, 2014). To fight the issue of blackmail, a basic segment in avoiding theft is strict inside controls, segregation of commitments, and parcel of limits. For example, direct frameworks, for instance, not letting the individual composed work the checks oblige the bank declaration, not allowing the tolerant office to keep up physical stock records, not letting the individual beginning the purchase organize bolster the portion, and not letting the individual keeping up the staff database in like manner issue back checks, may help disengage incongruent limits inside a business. Along these lines, internal controls may be sustained and coercion halted by division of limits (Rate & Rate, 2016). Another part to fight blackmail is adequate laborer screening. Regardless of the way that this declaration may show up extremely clear, an awesome prompt to take after to restrain the threat of distortion is to obtain reasonable agents. There are various affiliations invest huge energy in pre-work screening. These screening tests fuse lie identifier and medicine tests and fingerprinting of laborers. Through adequate individual confirmations of information on resumes and applications, a business can bring out basically more information and make sense of whether the principal information is correct (Rate & Rate, 2016). A third fragment to preventing blackmail is making a business circumstance that abatements the clear need of an obliged specialist to submit distortion. This environment fuses making open and solid correspondences for getting, surveying agent execution, and assessing specialists for progression. These components, close by controlling activities and agent headway attempts, may lessen the clear need of a laborer to submit blackmail. Finally, two or three additional parts to business distortion neutralizing activity consolidate setting up a hotline whereby related agents can report shocking lead, having a strange state specialist study unopened bank declarations month to month, developing a made code out of ethics, and guaranteeing organization level laborers are great illustrations. Regardless of the way that these additional practices may not seem, by all accounts, to be basic, they help develop the tone inside the working environment and may help forestall fake activities (Rate & Rat e, 2016). Auditors should have the ability to guarantee and prevent ponder lead and exercises that undermined the will of the all-inclusive community, abuse of open resources and activities that undermine accountability and straightforwardness. This customarily incorporates ensuring that the right kind of controls is set up. Auditors must have a zero strength of debasement and should decrease uncalled for portions each year that result from coercion, misuse and portions botches. This would incite to progress in building our economy. Extortion and corporate wrongdoings have extended essentially over the span of the latest ten years, and professionals believe this example is most likely going to continue. The cost to business and the all-inclusive community must be surveyed, a similar number of wrongdoings go unreported. To fight deception and professional wrongdoing in associations, a ponder effort must be connected by the organization of the business, the outside auditors, and by all delegates of the business. Everyone must comprehend that coercion is not an innocuous wrongdoing. The cost of coercion and theft are shared by all through higher costs and lower corporate advantages. Through adequate inside controls by organization, better working environments for delegates, more stringent essentials for outside auditors, and codes of ethics for agents, everyone can start to fight fakes and defalcations inside corporate world. AASB, (2014). Professional scepticism and audit of financial statements. Foreword from IAASB Chairman. 16 pages. Retrieved 8 February 2017, from https://www.ifac.org   Andrews, C. (2015). HR Performance Auditing: An Australian Story. Barton, H., & Bruder, N. (2014).  A guide to local environmental auditing. Routledge. Bebbington, J., Unerman, J., & O'Dwyer, B. (2014).  Sustainability accounting and accountability. Routledge. Caskey, J. (2013). Discussion of â€Å"The Economics of Setting Auditing Standards†.  Contemporary Accounting Research,  30(3), 1216-1222. Christensen, T. E., Baker, R. E., & Cottrell, D. M. (2014).  Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Coleman Sr, L. B. (2015).  Advanced Quality Auditing: An Auditor’s Review of Risk Management, Lean Improvement, and Data Analysis. ASQ Quality Press. Collings, S. (2014).  Frequently Asked Questions in International Standards on Auditing. John Wiley & Sons. Crowther, D., & Lancaster, G. (2012).  Research methods. Routledge. Fink, A. (2013).  Conducting research literature reviews: From the Internet to paper. Sage Publications. Gendron, Y., & Power, M. K. (2015). Research Forum on Qualitative Research in Auditing.  AUDITING: A Journal of Practice & Theory,  34(2), 1-2. Gupta, A. K. (2015). Emerging Issues In Accounting.  Asian Journal of Multidisciplinary Studies,  3(11). Henderson, S., Peirson, G., Herbohn, K., & Howieson, B. (2015).  Issues in financial accounting. Pearson Higher Education AU. Jacobs, K., & Cuganesan, S. (2014). Interdisciplinary accounting research in the public sector: dissolving boundaries to tackle wicked problems.  Accounting, Auditing & Accountability Journal,  27(8), 1250-1256. Kaplan, R. S., & Atkinson, A. A. (2015).  Advanced management accounting. PHI Learning. Lin, J. S., Olson, C. M., Johnson, E. S., Senger, C. A., Soh, C. B., & Whitlock, E. P. (2013). Inclusion/exclusion criteria. Modugu, P. K., Ohonba, N., & Izedonmi, F. (2012). Challenges of auditors and audit reporting in a corrupt environment.  Research Journal of Finance and Accounting,  3(5), 77-82. O'Leary, Z. (2013).  The essential guide to doing your research project. Sage. Palinkas, L. A., Horwitz, S. M., Green, C. A., Wisdom, J. P., Duan, N., & Hoagwood, K. (2015). Purposeful sampling for qualitative data collection and analysis in mixed method implementation research.  Administration and Policy in Mental Health and Mental Health Services Research,  42(5), 533-544. Pickard, A. J. (2013).  Research methods in information. Facet publishing. Rate, B., & Rate, H. (2016). Issues and Recommendations.  Group,  3(124.00), 65-20. Robson, C., & McCartan, K. (2016).  Real world research. John Wiley & Sons. Tepalagul, N., & Lin, L. (2015). Auditor independence and audit quality: A literature review.  Journal of Accounting, Auditing & Finance,  30(1), 101-121. William Jr, M., Glover, S., & Prawitt, D. (2016).  Auditing and assurance services: A systematic approach. McGraw-Hill Education. Anderson, U. L., Gaynor, L. M., Hackenbrack, K. E., Lisic, L. L., & Wu, Y. J. (2014). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2013-009, Proposed Rule on Improving the Transparency of Audit: Proposed Amendments to PCAOB Auditing Standards to Provide Disclosure in the Auditor's Report of Certain Participants in the Audit: Participating Committee Members.  Current Issues in Auditing,  8(2), C1-C7. Biondi, L., & Lapsley, I. (2014). Accounting, transparency and governance: the heritage assets problem.  Qualitative Research in Accounting & Management,  11(2), 146-164. Bowen, S. O. N. G. (2014). Contradiction between accounting information disclosure and auditing supervision.  Journal of Liaoning Technical University (Social Science Edition),  2, 012. Cannon, N., & Bedard, J. C. (2016). Auditing challenging fair value measurements: Evidence from the field.  The Accounting Review. Chatfield, M., & Vangermeersch, R. (2014).  The history of accounting (RLE accounting): an international encylopedia. Routledge. Knechel, W. R., & Salterio, S. E. (2016).  Auditing: assurance and risk. Routledge. Lennox, C. S., Wu, X., & Zhang, T. (2014). Does mandatory rotation of audit partners improve audit quality?.  The accounting review,  89(5), 1775-1803. Power, M. K., & Gendron, Y. (2015). Qualitative research in auditing: A methodological roadmap.  Auditing: A Journal of Practice & Theory,  34(2), 147-165.