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On the Way to Fraud: A Cross-Cultural Analysis of the Japanese Culture and How It Contributes to the Commitment of Fraud

Description

An ethical dilemma is not a matter of “right” versus “wrong,” but rather it is a situation of conflicting values. A common ethical dilemma is that of honesty versus loyalty—is it better to tell the truth, or remain loyal

An ethical dilemma is not a matter of “right” versus “wrong,” but rather it is a situation of conflicting values. A common ethical dilemma is that of honesty versus loyalty—is it better to tell the truth, or remain loyal to the company? In the Japanese culture, truth is circumstantial and can vary with different situations. In a way, the Japanese idea of honesty reflects how highly they value loyalty. This overlap of values results in the lack of an ethical dilemma for the Japanese, which creates a new risk for fraud. Without this struggle, a Japanese employee does not have strong justification against committing fraud if it aligns with his values of honesty and loyalty.
This paper looks at the Japanese values relating to honesty and loyalty to show how much these ideas overlap. The lack of a conflict of values creates a risk for fraud, which will be shown through an analysis of the scandals of two Japanese companies, Toshiba and Olympus. These scandals shine light on the complexity of the ethical dilemma for the Japanese employees; since their sense of circumstantial honesty encourages them to lie if it maintains the harmony of the group, there is little stopping them from committing the fraud that their superiors asked them to commit.
In a global economy, understanding the ways that values impact business and decisions is important for both interacting with others and anticipating potential conflicts, including those that may result in or indicate potential red flags for fraud.

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Date Created
2018-05

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The Cognitive Audit: The Effects of Cognitive Computing on Financial Audit Roles of Tomorrow

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Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of

Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of the tedious, repetitive tasks involved in their profession. Adopting new technologies that can autonomously collect more data from a broader range of sources, turn the data into business intelligence, and even make decisions based on that data begs the question of whether human roles in accounting will be completely replaced. A partial answer: If the ramifications of past technological advances are any indicator, cognitive technology will replace some human audit operations and grow some new and higher order roles for humans. It will shift the focus of accounting professionals to more complex judgment and analysis.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.

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Date Created
2018-05

The Society Behind the Screen: A Look at How French and American Films Represent Their Unique Cultures

Description

The purpose of this honors thesis project is to educate and excite French students on the subject of French films, as well as any person who might be interested in immersing himself/herself in the world of French cinema. This project

The purpose of this honors thesis project is to educate and excite French students on the subject of French films, as well as any person who might be interested in immersing himself/herself in the world of French cinema. This project aims to provide an introduction to French culture through film, and thereby inspire a love of Francophone culture and movies. To accomplish this goal, this honors project will first introduce the differences between French and American films and explain how those differences are based on the underlying culture of the two regions. These differences, in addition to the language barrier, can cause cultural misunderstandings. As a result, these misunderstandings often prevent many Americans from ever experiencing French cinema. The varying history, pacing, writing styles, and gender roles of French and American films can be analyzed to discover each culture's norms and values. Though films often come from a place of imagination, they can also give clues about the life of the society that creates and watches them. After first exploring the history and evolution of cinema in France and America, the project will also analyze the major cinematic differences between the two. Finally, the project contains advice for the reader on film-watching strategies to maximize his/her understanding and enjoyment. Films can serve as a unique and educational lens where viewers can observe cultures in an entertaining environment. When watching foreign films, viewers can hope to gain more insight into the people and the norms of different cultures, and hopefully they will become excited to learn more.

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Created

Date Created
2017-12

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The Source and Outcomes of Happiness for College Students

Description

The purpose of this thesis is to explore if any correlation exists between the proposed components of happiness with overall self-perceived happiness. This thesis also explores how introversion and extraversion, gender, and working status affects the proposed components of happiness

The purpose of this thesis is to explore if any correlation exists between the proposed components of happiness with overall self-perceived happiness. This thesis also explores how introversion and extraversion, gender, and working status affects the proposed components of happiness for college students and how their happiness influences engagement, motivation, preference of organizational culture, and the activities that they engage in. This research was gathered from secondary sources and a survey that was given to undergraduate students at Arizona State University. We found that well-being, gratitude, achievement, psychological empowerment, and affection contribute to both extraverts and introverts' happiness. In addition, we found that extraverts reported higher means than introverts in each factor; including happiness in general and what contributes to it. Contrary to popular belief, our research shows that autonomy either had no correlation or negatively correlates with happiness. In addition, we found that both extraverts and introverts participate in social and nonsocial activities rather than solely on their expected type of activity. Our research also shows that females reported higher means than males on gratitude, achievement, and autonomy. One significant implication of this study is that it can help individuals to better understand themselves and people they interact with.

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Agent

Created

Date Created
2014-12

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Auditing Internal Controls: An Evaluation of Internal Controls in a Small Real Estate Firm

Description

This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study

This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment. In addition to this main problem, inadequate documentation, no separation of duties, and unqualified employees were also identified as violations of effective internal controls. The department of real estate ordered a "cease and desist" on August 8, 2013 due to illegal company activities. The company participated in illegal actions regarding: the trust account and company documentation and procedures. Material weaknesses were found in the company's internal controls; therefore the result of this study was an adverse opinion on internal controls.

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Agent

Created

Date Created
2013-12

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Soccer: Facilitating Communication

Description

Soccer is a global phenomenon that is played, watched, and enjoyed all over the world. Players and fans are quick to point out that soccer is an international language that unites people of all ethnicities and backgrounds together. However, there

Soccer is a global phenomenon that is played, watched, and enjoyed all over the world. Players and fans are quick to point out that soccer is an international language that unites people of all ethnicities and backgrounds together. However, there has been little research done to find out why, how, or if this is true. In this paper I will demonstrate how soccer is an effective means of communication when barriers of culture, geography, and language exist. To do this I conducted a survey, ultimately across 147 regular soccer players, and took field notes on one on one conversations to gather experiences and opinions regarding how soccer has helped people connect when other means of communication were not viable. By surveying and speaking with regular players, I was able to determine just how effective and in what ways soccer facilitates communication and brings people together. This research is a viable starting point into exploring how a global society can learn from soccer players to break down communication barriers and cooperate better with one another.

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Created

Date Created
2019-05

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Is Fraud Cultural?

Description

This study examined if Hofstede's cultural dimensions are able to predict the scheme used to commit fraud and the frequency of the scheme. All six of Hofstede's cultural dimensions were applied to 9 different countries across the world. These countries

This study examined if Hofstede's cultural dimensions are able to predict the scheme used to commit fraud and the frequency of the scheme. All six of Hofstede's cultural dimensions were applied to 9 different countries across the world. These countries were selected based on the number of fraud cases that were reported in the 2016 Report to the Nations published by the Association for Certified Fraud Examiners. The theory was that Hofstede's Cultural dimensions would be able to predict the scheme that would be used to commit fraud. The results however do not support this hypothesis. There were some significant relationships between some of the schemes and Hofstede's cultural dimensions. However there were some of the schemes that had no significant relationships which could be due to the limitations of this study.

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Date Created
2016-12