Race, Class, And Identity - 873 Words

I attended the panel on Friday, October 23rd. Discussion at the event centered around race, class, and identity. The introduction mentioned the tragic event in Charleston and that they decided to do the seminars that weekend in order to talk about these issues now rather than wait for something to happen like Charleston’s incident. The whole purpose of this discussion was to determine how we can start changing how race and class is identified and judged in our community. One suggested way to start encouraging more acceptance and understanding is through creating spaces for genuine dialogue. There are facades of these safe spaces; these places are politically correct on the outside, but they contain ill-will on the inside. To fix that, panel members recommended truly talking and truly listening. Having honest discussions is key to making people more sympathetic to others as well as important to opening up the floor to differing opinions. To have these discussions, vulnerability must be present; everyone must be willing to step out of their comfort zones. These talks will help stop the fear and aggression in communities. While all of that sounds lovely and very productive to shedding light on issues, I’m not sure how that would work well. It’s easy for us, at a Christian university with a very privileged majority, to openly talk about our opinions and struggles. Spreading out into a community and trying to get honest thoughts on any issue is like pulling teeth. Even if weShow MoreRelatedJulie Bettie s Women Without Class : Girls, Race, And Identity1190 Words   |  5 Pagescultural politics, gender, sexuality, race, and ethnicity. In her book, Women Without Class: Girls, Race, and Identity, the author Julie Bettie gives a detailed representation of senior high school girls at a California high school. The book explains the ways in which class identity is created but also how social class alongside gender and race are crucial to ending inequality. Bettie mentions that girls are, in reality, engaged in an intricate process of identity formation that defines their choicesRead MoreEssay o n Article Reflection: Feminist Intersectional Theorizing875 Words   |  4 Pagesrepresent one’s identity. The purpose of this article is to explain the theorizing on race, class, and gender by Canadian feminist. Intersectionality portrays how women experiences are interconnected. The article â€Å"Feminist Intersectional Theorizing† written by Daiva K. Stasiulis, mainly talks about the intersectional theorizing of different factors that woman in Canada encounter. The vocalization of gender and class had a breakthrough in 1970s and 1980s. Along with racism, sexism and class is a sourceRead MoreThe Theory Of Social Class1128 Words   |  5 PagesAnother factor that affects identity is social class. The Marxism assumption is that socio-economic position is a fundamental element to shape identity. People are not individuals, but part of a class. The Marxist ideology is that of â€Å"false consciousness†, this meaning that some classes, the lower, working class, a re not aware of the position they have to society. As a result, this is why they often work in jobs that are underpaid. Some Marxist theorists believe that class identity is procreated in cultureRead MoreUnderstanding Gender Identity and Sexuality1083 Words   |  5 Pagesthat the way we are is dependent on our race, class, and sexuality. Because each person is different in their race, class, and sexuality, their gender becomes socially constructed. To argue that gender is not socially constructed would be to say that all people, for example, that are biologically female have the same goals. However, this cannot be true because within the sphere of being female, that individual person varies from the next in their race, class, and/or sexuality, each of which affectRead MoreEffects Of Socialization1676 Words   |  7 Pagesour socialization from these agents. We are socialized into our race, gender, and class throughout our lives. Different studies examine the different ways we are socialized into these groups and how this socialization at an early age affects the individuals’ lives as adults. Race is one way that we distinguish ourselves from other groups of people. Racial socialization is defined as â€Å"learning about one’s ethnic and racial identity in a given culture† (Rohall 153). This is done primarily throughRead MoreHow Society Perceives Different Groups Based On Race, Class, And Gender1656 Words   |  7 Pagesgroups based on race, class, and gender. The paper will compare and contrast Robert Grandfield’s research on how elite students from working class interpret their perspective of stigma of social class and Edward W. Morris’s analysis of inequality in education based on race, class, and gender. The Sociological Perspectives by Race, Class, and Gender In Robert Grandfield’s reading, Making It by Faking It, the working class students come to school with â€Å"a great deal of class pride† (GrantfieldRead More Role of Food in Construction of Social Identity Essay1093 Words   |  5 Pagessociety, dividing people across race and class. Though we have discussed the connections between certain alternative food movements and the creation of a ‘white’ identity, I contend that the social mechanisms of food extend beyond the production of ‘whiteness’, and are intricately bound up in the creation and perpetuation of other racial and class identities in Western society. As the ways in which we consume and engage with food can be a performance of a cultural identity, employed as a representativeRead MoreIdentity: The House on Mango Street by Sandra Cisneros1068 Words   |  5 PagesRace, Class, and Culture: How it affects your Identity Identity is defined as â€Å"the fact of being who or what a person or thing is† (Oxford University Press). Personal identity deals with questions that arise about ourselves by virtue of our being people. Some of these questions are familiar that happen to all of us every once in a while: What am I? When did I begin? What will happen to me when I die? There are many different categories that define us as people (Olson). Our Race, Class, and CultureRead MoreGender And Sexuality : Article On Sexualised Insult Fag By American Teenage Boys1626 Words   |  7 Pageswill also focus on the racialized nature of this ‘fag’ discourse. As it is not the only identity related to homosexual men but can briefly associate to heterosexual men as well. Another sexualised insult ‘slut’ depicted in Attwood’s (2007) work has many meanings and has changed overtime. This will be illustrated by highlighting how the word ‘slut’ was used to define w omen sexually and their struggle over class, race and generation. The term ‘bitch’ explored in Crawford Popp (2003) study share similarRead MoreWhat Is Identity? Who Defines Such, And How Is It Constructed?1570 Words   |  7 PagesWhat is identity? Who defines such, and how is it constructed? The Oxford English dictionary, describes identity as â€Å"being who, or what a person is, and the characteristics determining who, or what that person is.† But, identity is much more complex than its dictionary definition. Although the word â€Å"identity† is used correctly in everyday discourse, its meaning is not captured by the definition. Identity has a double sense, it can refer to one’s self, a personal identity; but at the same time

What I Learned About Research At An Introductory Level Essay

In the reading of the book Methods in Behavioral Research, the author clearly defines the case study as â€Å"an observational method that provides a description of an individual† (Bates, 2012, pg. 121). The objectives of this course fitting to our syllabus were to familiarize us to the practices of psychological research, to advance our understanding of how research is completed and the methods used to do it, and to give us the capability to communicate knowledgeably about the ideas following the research procedure. This paper will use myself as a case study to inspect what I have learned about research as it applies to the above-mentioned goals. An inspection of those techniques and the idea of investigation itself will then be laid against the Biblical guidelines that have been set before us Christians. What Have I Learned About Research at an Introductory Level? As stated in our syllabus, research is essential to the science of psychology. This course was an introduction to the basic concepts and instruments needed to assess and conduct research. Through understanding the research process, as well as the ideas such as validity and reliability, we become better acute consumers and producers of research. I have also learned that research comes in many different tests and observation, but each method is just as important as the last one. Why Use Research and the Scientific Method? In the field of psychological wellbeing, specialists must be regularly studying forShow MoreRelatedWhat I Have Learned About Research At An Introductory Level986 Words   |  4 Pagesa community, or an organization. Case Studies illustrate a problem; indicate a means for solving a problem; and/or shed light on needed research, clinical applications, or theoretical materials† (APA, 2010, p. 11). The goal of this paper is for me to conduct a case study on myself and explain what I have learned about research at an introductory level, and how I evaluate or critique it from a biblical, Christian perspective. The Subject: Jasmine The subject of this case study is a 19-year-oldRead MoreWhat I Have Learned About Research At An Introductory Level1776 Words   |  8 PagesThroughout this course I have learned many things about research at an introductory level. Research is a critical part of all of our lives in many ways. God blesses each of us with a degree of common sense and we all learn from observing others even as babies, we learned behaviors and skills by observing our parents. Walking through experiences throughout life teach us a lot we need to know as well but sometimes we have to take a better approach when we need to learn about certain things. ManyRead MoreWhat I Learned About Research At An Introductory Level As A Case Study1069 Words   |  5 PagesIntroduction Within the eight weeks of this course, we learned a lot about psychological research. This course provided an understanding of how research is completed. This course also gave an understanding of what methods to utilize based on that particular research that is being conducted. In this paper I will discuss exactly what I learned about research at an introductory level as a case study. In the field of mental health, professionals must be constantly looking for ways to help their patientsRead MoreStatement of Teaching Philosophy, and My Experience Teaching Chemistry in India1063 Words   |  5 Pagesonly load their minds, he cannot quicken them.† †¦ Rabindranath Tagore (Nobel prize in literature in 1913) This is my favorite quotation because it express what, I think, is the essence of teaching and learning. As a student, I have observed that the best teachers were those who cared the most about teaching. It is noteworthy to mention that, I loved the way of my organic chemistry teacher taught conformational chemistry by using models. Therefore, a teacher has to create a way to teach the fundamentalRead MoreWhat I Have Learned And Perfected While Taking This Course934 Words   |  4 PagesResearch can be a very scary topic when it is first introduced to a class, and I was that scary student. Research to me was like learning how to swim for the first time with a life vest on, and my heart beating 100 miles per hour because I’m so afraid. Taking off my life vest and diving into this research course has been very rewarding for me. I have learned so much in such a short amount of time. It has open my eyes up to a variety of ways I can start and conduct my research. Research is not soRead MoreMy Day As An Emergency Room Volunteer852 Words   |  4 Pageseffort his vital signs are stabilized and he begins to regain consciousness. Later, after the excitement had passed, I learned what brought him here. He is diabetic and couldn’t afford to properly manage his condition. He had fainted due to hypoglycemia and hit his head. He had almost lost his life because of the unfortunate financial realities of modern healthcare. In that moment, I came to appreciate the very real cost of disease and the incredible role physicians have in ameliorating it. This formativeRead MoreMy Future Career As A Law Enforcement Officer1821 Words   |  8 Pageslast seven weeks students have dove into the study of research, receiving an introduction to a deeper level of conducting and reinterpreting different research methods. Questions such as, â€Å"What have you learned about research at an introductory level?† and â€Å"How do you evaluate or critique this from a bibl ical, Christian perspective?† will be answered in the personal case study that will be conducted on myself. The fascinating thing about research is that every individual conducts it in a differentRead MoreAnalysis of the Class Orientation to Psychology Essay1371 Words   |  6 Pagespart of my college experience thus far. Although I came into college confidently declared as a psychology major, I didn’t really know what this meant or entailed prior to taking this course. This course taught me valuable information about myself, about the field of psychology, and about how I can mold those two together. All that I’ve learned this semester in Orientation to Psychology helped me to form a coherent and positive understanding of who I am and how this identity fits into the world ofRead MoreFacilitation of Learning1390 Words   |  6 Pagesalso essential for mentors to maintain professional knowledge and skills and to reflect on experiences that facilitate learning. Th is is in agreement with the standards of conduct, performance and ethics for nurses and midwives (NMC 2008). As a mentor I have the privilege and responsibility for helping students translate theory into practice. According to NMC (2008) while supporting and assessing learners the mentor should have the following qualities to establish an effective working relationship,Read MoreHow I Have Learned As A Student Essay1426 Words   |  6 Pagesthe various methods I have learned as a student in the introduction to research course. The skills and methods taught in this class have been presented through course textbooks, online articles and videos, and interaction with the professor. Other opportunities for learning the research skills and methods occurred through writing of papers, testing knowledge through quizzes, and through interactive discussion board threads and posts. In addition to acknowledging these learned methods, this paper

Auditing challenging fair value measurement - Myassignmenthelp.Com

Question: Discuss about the Auditing challenging fair value measurement. Answer: Introduction The globally known and publicized series of the financial scandals that had occurred in the last few years have effectively eroded the public trust in regards to the audit process of the corporate bodies. The gradually increasing mistrust has led to the public, doubting the role of the auditors carrying out such evaluating procedures. This is because the primary duty of a public auditor lies in acting, in the interest of the public, thus safeguarding the public welfare. The series of auditing scandals that have taken place has led to the public, question the ethics of the auditor. In fact the trust placed in the accuracy of services provided by the auditors has also been hampered. The importance of the ethical considerations in the profession of auditing has increased over the years mainly due to these frequent financial scandals. The International Federation of Accountants (IFAC) has also developed a professional code of ethics for the auditors. This has been done in order to regula te the ethical considerations involved in the profession of auditing. In spite of such initiatives taken, the occurrence of the auditing scandals has not decreased in number (Pearce 2016). This study particularly aims to focus on this particular topic of accounting scandals and the initiatives taken by the accounting professional bodies like ICAEW, ACCA, ICAS and CIMA and the big four auditing firms like PWC, KPMG, Deloitte and EY for improving the reputation of the audit. In order to achieve such an outcome the particular investigation by the Financial Reporting Council (FRC) of the audit proceedings by KPMG of British giant, Rolls Royce has been analyzed. The issues that led to the occurrence of such a particular auditing scandal and the recommendations for mitigating such financial scandals have also been discussed in this study. KPMG Audit Plcs audit of Rolls-Royce Group The conglomerate Rolls-Royce had already been alleged in the year of 2010, for paying a huge amount of fine (671 million) to the Serious Fraud Office. The luxury car company did admit to a number of corruption charges that involved falsifying accounts, interference with the ongoing investigations and payments in tens of millions of pounds to win the ownership of the contracts in Indonesia, Thailand, Russia and China (Arruda de Almeida and Zagaris 2015). KPMG has been the sole firm responsible for carrying out the audits of Rolls-Royce. The investigation by the Financial Reporting Council has been executed in relation to the financial statements of the Rolls-Royce Group plc for the year ended 31 December 2010 and the Rolls-Royce holdings plc for the financial years of 2011, 2012 and 2013. This investigation had been carried out as a result of the Senior Fraud Office announcement on 17th January, 2017 that a Deferred Prosecution Agreement between the Serious Fraud Office (SFO) and the Rolls-Royce plc has been agreed (Mayer 2017). A DPA is a statutory means with the help of which a corporate entity will have gained the authority to appear to a court for conduct without suffering the complete consequences of a criminal conviction that might result in restriction of the firm for competing for public contracts. The particular event that led to the requirement of a DPA was the scandal that had taken place in the year of 2010. The corruption charges that the leading automaker company was accused of ranged back for more than over twenty years. Rolls-Royce has been bribing hugely for gaining the ownerships illegally. The British giant has been adopting such unethical and illegal practices since 1989 till 2013 (Tombs and Whyte 2015). An instance of the cases against which the investigations are carried out is that the $100 million order for the supply of Trent 700 jet engines to Indonesias Garuda airline in the year of 1991. The Indonesian deal had been a well known deal for Rolls-Royce. The general estimation that th e engines that were to be selected belonged to the US rival Pratt Whitney. However, the deal was overruled in favor of the Rolls-Royce Group. Even proper evidence had been recorded in support of the unethical action committed by the company. Senior officials at the Rolls Royce did agree to the payment of $2.25 million along with a Rolls-Royce Silver Spirit car that was rewarded to an agent for the sale of Trent 700 engines to Garuda (KISS, FLP and CORDO? 2015). It had been further recorded that the employees of the Rolls-Royce were charged with the payment of $2.2 million to the executives of Air Asia for winning the ownership of sales orders. The company had admitted to a total of seven counts of conspiracy in terms of corruption and five cases in regards to failure to prevent bribery. Furthermore, the company had also engaged itself in the payment of bribes of a total amount of $36.3 million to the agents of Thai Airways for securing orders (Nomoto 2016). There have been similar instances of such illegal operations in Germany, India and China. As a consequence, the company had received two profit warnings and had applied for a DPA so that the company would not be criminally convicted. As it can be concluded from the above instances the major offences, against which the company had been charged guilty, are payment of bribes, receiving bribes, the bribery of foreign public officials and the failure of a commercial organization to prevent bribery. Issues that potentially led to the scandal The issues that led to the unlawful conduct of the leading automaker company involved the inappropriate or unethical use of the third-party intermediaries (TPIs). TPIs include people from the category of agents like distributors, brokers, government intermediaries and resellers. Therefore, the unethical proceedings by Roll-Royce had occurred due to the close associations with the suppliers, customers or the public officials and making improper offers to them for securing orders or obtaining favoritism (Bingham and Druker 2017). Now, the particular causes for the occurrence of a financial scandal may be numerous. For instance, the lack of transparency in the financial transactions or the existence of a poor structure of internal control within the organization may be the potential reasons for the occurrence of a financial fraud. Moreover, the lack of independent audit department in the organization might also lead to fraudulent occurring. In case of Rolls-Royce the company had also revealed that its civil aerospace unit would have made an operating loss instead of an 800 million pound profit, if the company had used a different accounting method. The operating profit of the group would be two-fifth of what had already been reported in the annual report. This clearly indicates that the accounting practices followed by the automaker are complicated and difficult to comprehend which has effectively helped in the process of executing the fraudulent activities (Bowman 2014). Furthermore, the issue that is coming up from the above discussions is that the auditing evaluations of the accounting as well as the internal operating procedures of the organization have not been conducted properly. The primary duty of an auditor lies in making sure that the business operations that are carried out by a particular firm are genuine and reflects a true and fair view of the financial condition of the company. However, in case of the British giant, Rolls-Royce that primary perspective of audit has been effectively hampered. Thus, to be very particular the issue that led to the financial scandal in Rolls-Royce was an instance of audit capability. This means that the audit carried out by the particular auditing firm is not appropriate as it is not looking into the proper areas or is not conducting the auditing evaluations in accordance to the analysis framework established by the regulating bodies (Carr and Jago 2014). In case of Rolls-Royce the audit had been conducted by one of the big four firms that is KPMG. However, the exposure of the financial scandal carried out by the company has questioned the audit carried out by KPMG over the years. The Financial Reporting Council has thus launched an investigation into the audit of Rolls-Royce by KPMG. Though KPMG had taken enough initiative and it would be unfair to blame an audit firm for the misconduct of their client, KPMG has failed to ensure its primary duty that is to ensure the welfare of the public who are in this case the employees of the organization, the stakeholders and the luxury car makers whose reputation had been at stake due to the unethical deeds carried out by Rolls-Royce. In the annual report of Rolls-Royce for the financial year of 2014, KPMG had indicated that the company had made use of estimations and assumptions that resulted in mildly cautious profit recognition (Soh, Leung and Leong 2015). However, the audit firm should have been much stricter and should have delved into the issue further, highlighting the fraudulent operations carried out by the corporate body. The audit firm in a 2013 report had also mentioned that the company was at risk of bribery, but again did not delve further into the issue. In support of the perspective that the accounting scandal was a result of lack of audit capability, the FRC while conducting the investigation had reported that the audit proceedings were deficient in nature (William, Glover and Prawitt 2016). Therefore, the fact that can be summarized from the above discussion is that accounting scandal that had been carried out by the leading automaker company was a result of lack of audit capability. Initiatives taken by the regulating bodies One of the international regulating bodies like the ICAEW has established an entire new reporting model for the purpose of mitigating the occurrence of accounting scandals. The new reporting model effectively promotes the communication of the business proceedings to the investors and other stakeholders of business at regular intervals. The new reporting model also establishes a transparency in reporting the business proceedings. ICAEW believes in the fact that the ongoing financial scandals have led to a huge gap between what is being audited and what the public believe should be audited (Cannon and Bedard 2016). The regulating body acknowledges the requirement of an enhanced corporate reporting and a greater degree of assurance. Thus, the potential solution lies in the fact that the corporate reporting has to improve qualitatively. The new reporting model not only promotes transparency but also mandates the preparation of a sustainability report that effectively should disclose all the information that concerns the stakeholders. Even the materiality issues should also be disclosed in order to ensure the report reflects the true and fair view of the company (Soh, Leung and Leong 2015). ACCA on the other hand, has identified the reasons of lack of audit capability like the lack of human resources as a result of high talent attrition rate, lack of focus on the audit quality and inability to understand the business carried out by the client. ACCA recommends the development of solutions by the proper collection of audit evidence and adopting an honest approach while preparing the audit report for the client (Masztalerz 2014). The ICAS or FRC that had played the major role in launching an investigation behind the auditing proceedings carried out by KPMG in case of Rolls-Royce has developed strict guidelines in achieving the objective of less frequent accounting scandals. After the occurrence of the Rolls-Royce accounting scandal, the FRC did make a mandatory rule that an organization is required to change the auditing firm carrying out its annual audit in every ten years. This is another potential solution that may be applicable in the case of Rolls-Royce. The auditing firm, KPMG had been associated with Rolls-Royce for a period of 25 years. This might have led to the development of personal relationship between the firm and the company, on account of which they adopted a lenient approach towards auditing the British giant (Dewing and Russell 2015). The global body CIMA aims to develop a risk prevention framework that consists of four major components prevention, detection, deterrence and response. The regulating body also states that maintenance of high ethical standards in regards to business operations also reap long term benefits not only to the stakeholders but also to the company as well (Knechel and Salterio 2016). The particular solution in case of the Rolls-Royce accounting scandal The particular solution in regards to the Rolls-Royce financial scandal is that the auditing process should be conducted following a particular framework. It is the primary duty of the organization to maintain the highest standards of integrity while dealing in business operations. However, when the case is not such, the auditor must step in and point out the particular areas of doubt. In case of Rolls-Royce, the fraud was not just limited to a handful of rogue employees but the senior management was also involved in paying and receiving bribes. This should have been noted by KPMG and allegedly reported. The reasons KPMG failed to do so was lack of auditing capabilities. The firm being attached to its client for more than 20 years made the audit team to blindly believe in the integrity standards of the conglomerate. Thus, this evidently indicates that audit rotation in regards to the firm is also necessary. However, the fact that the foremost should be adhered to is the strict follow ing of the audit principles as laid down by the regulating bodies. The corporate bodies should also adhere to the corporate reporting standards established by the regulatory boards. Conclusion Thus, as can be concluded from the above discussions, in spite of the trust issues between the public and the audit firms, the compliance to the solutions or amendments established by the regulating bodies will certainly improve the future of the profession. The corporate bodies have to understand that adopting fraudulent techniques will definitely harm the business in the long run. Therefore, the maintenance of ethical standards will make the work of the auditors easy and in turn ascertain and promote transparent business operations. References and Bibliography Alles, M.G., 2015. Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession. Accounting Horizons, 29(2), pp.439-449. Arruda de Almeida, M. and Zagaris, B., 2015. Political Capture in the Petrobus Corruption Scandal: The Sad Tale of an Oil Giant. Fletcher F. World Aff., 39, p.87. Backof, A., Bowlin, K. and Goodson, B., 2017. The impact of proposed changes to the content of the audit report on jurors assessments of auditor negligence. Bingham, C. and Druker, J., 2017. Acting With Integrity Across The World? What Do Multinationals Say About Labour Standards?. Bowman, C., 2014. When are Executives Paid Too Much?. Byrnes, P.E., Al-Awadhi, C.A., Gullvist, B., Brown-Liburd, H., Teeter, C.R., Warren Jr, J.D. and Vasarhelyi, M., 2015. Evolution of auditing: from the traditional approach to the future audit. Audit Analytics, 71. Cannon, N.H. and Bedard, J.C., 2016. Auditing challenging fair value measurements: Evidence from the field. The Accounting Review, 92(4), pp.81-114. Carr, I.M. and Jago, R., 2014. Corruption, Money Laundering, Secrecy and Societal Responsibility of Banks. Christensen, B.E., Glover, S.M., Omer, T.C. and Shelley, M.K., 2016. Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research, 33(4), pp.1648-1684. Dewing, I.P. and Russell, P.O., 2015. Audit, Supervision and Risk in Financial Services. ICAS. KISS, C., FLP, M.T. and CORDO?, G.S., 2015. Relevant Aspects Regarding the Changes of the Statutory Audit Report in the Light of International Regulations. Audit Financiar, 13(126). Knechel, W.R. and Salterio, S.E., 2016. Auditing: Assurance and risk. Taylor Francis. Kogan, A., Alles, M.G., Vasarhelyi, M.A. and Wu, J., 2014. Design and evaluation of a continuous data level auditing system. Auditing: A Journal of Practice Theory, 33(4), pp.221-245. Masztalerz, M., 2014. Global Management Accounting Principles-Emperor's New Clothes. Research Papers of Wroc?aw University of Economics, (345). Mayer, C., 2017. Whose Responsible for Irresponsible Business? An Assessment. Nomoto, S., 2016, September. Product planning and innovative developments from the perspective of anticipated market trends in the coming years: An analytical approach based on machine tools developed for auto manufacturers. In Management of Engineering and Technology (PICMET), 2016 Portland International Conference on (pp. 2549-2562). IEEE. Pearce, B., 2016. Gatsbys Rolls-Royce: reflections on the automobile and literature. English Academy Review, 33(2), pp.52-67. Soh, D.S., Leung, P. and Leong, S., 2015. The development of integrated reporting and the role of the accounting and auditing profession. In Social Audit Regulation (pp. 33-57). Springer International Publishing. Tombs, S. and Whyte, D., 2015. Introduction to the Special Issue on Crimes of the Powerful. The Howard Journal of Crime and Justice, 54(1), pp.1-7. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and assurance services: A systematic approach. McGraw-Hill Education.