The Socially Oriented Centered Social Work - 920 Words

At present social work practice is at a critical crossroads in time. There are ongoing debates among academicians and practitioners alike, over what should be the theoretical underpinnings, focus and overall purpose of the social work profession. The need for such debates is heightened in the face of changing external forces such as advent in economic globalization, social exclusion and progress in communication technologies. Hence there is palpable need to review and practice progressive theories of social work. In this paper, I shall be comparing the ecologically oriented competence- centered social work theory discussed by Maluccio, Washitz Libassi (1992) to the structural social work theory presented by Mullaly (2007 2010). Ecologically oriented competence-centered social work theory is part of the conventional or systems perspectives of social work. It aims to view individuals and their environment as a unitary system with a certain historical context (Germain, 1979 as cited by Malucio, Washitz Libassi, 1992). In other words, an individual’s well being is a reflection of the presence of particular competencies, motivations, qualities and skills which enable an individual to interact, cope and function effectively in the environment (Maluccio, Washitz Libassi, 1992). The basic premise of the theory is to maintain social order and status quo via adapting, to achieve an individual- environment fit. In comparison, Mullaly’s (2007 2010) structural social workShow MoreRelatedCharacteristics That Define Entrepreneurial Leadership1308 Words   |  5 Pagessuccess of an organization often comes from dedicated and talented leadership. This paper will analyze the varying characteristics of busi ness leaders and how different values are required by differing business ventures, whether profit-driven or socially-focused. By understanding these characteristics, a student of business can learn important lessons regarding leadership style and business principles that can help shape them become the next great entrepreneur. To begin any analysis of businessRead MoreTransactional Leadership in Nursing1130 Words   |  5 PagesProfessional Nursing Literature. According to Sullivan and Decker (1997) transactional leadership is a traditional, goal oriented type of leadership based on the social exchange theory. Work is exchanged for rewards in order to maintain the status quo and implement company policy and procedures. This leadership is essentially based on economics. The leader and followers both benefit socially and economically by exchanging performance for rewards. This exchange continues until one of the parties views theRead MoreAnti Islam : Anti Oppressive Practice Essay1683 Words   |  7 Pages GROUP WORK ASSIGNMENT ON: - ANTI-OPPRESSIVE PRACTICE Name – KOUSHIK MAHATO Enrolment No. - M2015CJ010 Course Teacher - Prof. BIPIN JOJO INTRODUCTION ‘Anti-Oppressive Practice’- is an umbrella term that encircles radical, structural, critical, feminist, liberal, anti-racist framework practice approaches. But it is not limited within those approaches. Anti-Oppressive social work is a practice represents the theories and approaches of social justice. Anti-Oppressive Practice (AOP)Read MoreChildhood Isolation And Its Effects On Children1290 Words   |  6 Pagesreally mean to be isolated, does it have different effects on people, and if so why? By answering these questions, I can discover if I experienced isolation in my childhood and how it might have impacted me physically, mentally, psychologically, and socially. I started my research by entering my question, â€Å"How does being an only child effect child development†, at the Wayne state library databases search engine and couldn’t really find what I was looking for, so I did a google search and found an articleRead MoreThe Orientation Of Individual And Adlerian Psychology889 Words   |  4 Pagesinvited by Freud, Adler joined the Vienna Psychoanalytic society, publishing psychoanalytically oriented articles (p. 171). However, Adler began to emphasize the importance of social factors as opposed to Freud’s drive theory, diverging from the psychoanalytical theory (p. 171). In 1914, he formed the Society for Individual Psychology. Individual psychology is more concerned with the whole person who has social, purposeful, and developmental determinants (p. 171). In this paper, I will introduce the theoricalRead MoreCompany X s Attitude Towards Being Socially Responsible1338 Words   |  6 Pages Company X’s attitude towards being socially responsible is being clouded by its desire to maintain high profits. With its current actions, Company X is catering to a select group of its primary stakeholders such as the investors and shareholders. They seem to be forgetting that the customers, employees, and the community are also primary stakeholders. We will look into the scenario and dissect the company’s actions to show how they are alienating the community that will ultimately determine theirRead MoreThe Essential Qualities Of A Critical Thinker1452 Words   |  6 Pagesplaying the saxophone. It is unlikely to take place in the absence of a conscious commitment to learn. As long as we take our thinking for granted, we don’t do the work required for improvement† (The critical thinking community) â€Å"Development in thinking requires a gradual process requiring plateaus of learning and just plain hard work. It is not possible to become an excellent thinker simply because one wills it. Changing one’s habits of thought is a long-range project, happening over years, notRead MoreStrategic Plan for Holy Grounds821 Words   |  3 Pagesto facilitate the desired growth and market development. Since the Christian community represents a comparatively close knit community, compared to other target markets, new marketing mediums such as social networking will undoubtedly prove to be a great asset to the business. Therefore, using socially transmitted marketing messages will be ideal to inform potential Christian consumers about the services that the Holy Grounds offers. Therefore the research was reviewed with this idea in mind. TribalRead MoreIndividual Experience And Reflexivity By Renato Rosaldo s The And Reconstitution Of Self 931 Words   |  4 PagesIndividual experience and reflexivity ought to be utilized inside humanities as an instrument to ponder the society that is consistently mulled over and not a refocusing of consideration on the self. Works, for example, Dorinne Kondo s Disintegration and Reconstitution of Self, utilize the thought of reflexivity as a mirror in which to view the society being considered in an alternate way. This utilization of reflexivity considers the center to stay on the society being concentrated on. A moveRead More Educational Philosophy Statement Essay1327 Words   |  6 PagesRousseau, children have the tendency to be selfish and self-centered. As a teacher, you must first change this selfish nature by educating the student about the concept of sharing and giving to others, and then motivate the student to desire to follow the idea. The nature of students generall y is at first to be self oriented, and this attitude can affect the learning process. This attitude of being self-centered can affect their social relationships with fellow students, and of course this will affect

Transgender Students Should Be Legal - 967 Words

Transgender people are deserving of having the right to use public facilities that correspond with their gender identity instead of being forced to use facilities that match their biological sex, which could put them in danger. There have been many cases of transgender people being denied access to use bathrooms and locker rooms for the gender they identify with, out of worry that they’d make other people occupying said bathrooms and locker rooms uncomfortable. The reactions of other groups of people shouldn’t determine the way transgender people are treated. As stated in an article about whether or not transgender students should be granted access to the facilities consistent with their gender identity, â€Å"Part of our Constitution and the principles of America is that we do not compromise the rights of the individual for the comfort of the others,† (Chiasson,1). Transgender people shouldn’t be forced to use facilities that match their biological sex an d be put in danger just because other people feel that having a transgender person in a bathroom or locker room with them would be an invasion of privacy. Another good point made in that article is if an individual who presents themselves as a female, with long hair and feminine clothes, is forced to use a men’s bathroom, they are put in significant danger. Whereas, if they are allowed to use the women’s bathroom, most if not all occupants of the bathroom would never even know the individual is transgender, resulting in noShow MoreRelatedThe Rights For Transgender Youth Essay1179 Words   |  5 Pages Rights for Transgender Youth- In the Classroom Hannah Wintz Ball State University School is thought of as a safe, friendly environment for all to learn and share their ideas, creativity, and opinions. It should be, especially since Americans send their children to school, five days a week, seven hours a day. Unfortunately, not all children feel that their safety is ensured at their schools. Transgender youth feel as if they cannot be their true selves in an environment that’s supposedRead MoreThe Issue Of Gender Equality790 Words   |  4 Pagesis accommodating transgender students. The Title IX, Education Amendments of 1972 states: â€Å"Prohibition against discrimination; exceptions. No person in the United States shall, on the basis of sex, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any education program or activity receiving Federal financial assistance†¦Ã¢â‚¬  This is talking about gender equality in schools. This means that a school cannot treat transgender students differently thanR ead MoreTransgender Rights : The Transgender Person Is Someone Who Identifies As The Opposite Gender843 Words   |  4 Pages Transgender Rights in America A transgender person is someone who identifies as the opposite gender they were assigned at birth. Transgender people often suffer from gender dysphoria, a condition in which a person feels a psychological disturbance towards their assigned gender. In order to calm their dysphoria, they make the decision to live as who they truly believe themselves to be. A person such as this often faces an umbrella of governmental, societal, occupational, educational, medical, andRead MoreThe Issue Of Transgender Students848 Words   |  4 Pages In the past couple of months there has a significant push for political correctness and toleration. Many people believe that since it is 2016 American should revamp itself to become more accepting. The American system is not flawless and there is nothing wrong with wanting to make reforms, but the way people are going about it is very problematic. The upcoming surges of social movements are getting out of hand. The more progressive groups in America are putting out this message of how the upperRead MoreThe Rights Of Transgender Teenagers1667 Words   |  7 Pagesrecent suicide of transgender teenagers Leelah Alcorn and Zander Mahaffey, rights of transgender teenagers have become a more prominent subject as many seek for the banning of gender-conversion therapy, a therapy that aims to change a person’s sexual orientation or gender identity, and the metal abuse it causes (Segal). The rights of transgender teenagers over the rights of parents and leaders is an important subject in the continuing battle of transgender rights, and what should be done to save teenagersRead MoreTitle Ix Of The Education Amendment779 Words   |  4 Pagesdysphoria and identifies as a female, access to the female restroom. Though the Supreme Court has not ruled on this topic, a Fourth Circuit ruling, the Department of Education and Department of Justice Dear Colleague Letter, and case law regarding transgender students can help enlighten the school board on this topic. An introductory understanding of Title IX of the Educational Amendments of 1972 will assist in this matter. Title IX of the Educational Amendments of 1972 and its regulations prohibit sexRead MoreState University School Of Social Work Essay1436 Words   |  6 Pageslaw and equality among transgender people by allowing the amendment of legal documents to reflect the current sex after undergoing surgical procedures to change one’s sex. 2. SCOPE OF THE PROBLEM – In Ohio the law doesn’t recognize transgender surgical procedures as a justifiable reason to make changes. If a transgender man or woman undergoes surgical procedure to change their sex, Ohio will not incorporate any form of correction of sex on birth certificates. The transgender community is directlyRead MoreThe, Gender, And Gender Equality974 Words   |  4 PagesTransgender is a relatively new term; it refers to a person that believes that their gender identity doesn’t correspond with his or her biological sex. Doctors diagnosis this uneasy feeling about one’s gender as Gender Dysphoria. Often time’s he or she might undergo sex reassignment surgery to physically become his or her desired gender. Like every other citizen in the United States, transgenders are entitled to a series of rights. However, a transgender’s inconsistency in the presentation betweenRead MoreHostility Towards Transgender Students1090 Words   |  4 Pagesare those categorized as transgender. These people are very often the subject of intense scrutiny, discrimination, ostracism, verbal harassment and even physical assault. These responses to a transgendered person often stems from a lack of understanding, confusion, fear, and anxiety when interacting with these people. In order to understand why people are so unsettled when in the presence of a transgender individual, it is essential to fully understand the term transgender. The American PsychologicalRead MoreThe Board Of Directors And Finance, Facilities, And Policy Committees1239 Words   |  5 Pagesthe school district for at least one year prior to election or appointment. An individual may be ineligible to run for or hold the office of school director subject to state or federal law. The following items do not constitute an exhaustive list of legal requirements related to eligibility. Other state and federal laws may determine eligibility. The PA Constitution bars from elective office anyone convicted of an â€Å"infamous† crime, which the courts have interpreted to include various misdemeanors based

Similarities of Different Styles of Writing Free Essays

Title: Similarities of Different Styles of Writing Similarities of Different Styles of Writing Most recently, I have read many different short stories and poems. The three works that stuck out to me the most are, â€Å"A Rose for Emily† written by William Faulkner, â€Å"Shall I Compare Thee to a Summer’s Day† written by William Shakespeare, and â€Å"The Cathedral† written by Raymond Carver. Although there are different writers and poets, we are able to find similarities in the text through interpretation. We will write a custom essay sample on Similarities of Different Styles of Writing or any similar topic only for you Order Now A Rose for Emily† and â€Å"The Cathedral† is told in third person. The third person point of view is when the narrator relates all information in third person. The short story will often use third person pronouns like â€Å"he† or â€Å"she. † The narrator in â€Å"The Cathedral† is consistently describing his wife and the blind man’s actions. Craver is also sure to provide great detail in the emotions that are supposed to be felt. Ignorance, for one, â€Å"My idea of blindness came from the movies. In the movies, the blind moved slowly and never laughed† (1977, Craver). A Rose for Emily† is told from the viewpoint of an unknown townsman. â€Å"When Miss Emily Grierson died, our whole town went to her funeral: the mean through a sort of respectful affection for a fallen monument, the woman mostly out of curiosity to see the inside of her house, which no save an old-manservant—a combined gardener and cook—had seen in at least ten years† (1929, Faulkner). Besides being told in third person, the main similarity that I recognize is how people react to others. The narrator in â€Å"The Cathedral† was fascinated, for lack of a better description, about a blind man named Robert; to the point where he was not looking forward to the Robert staying in his house. When I was reading this story it seemed as if the narrator did not even understand how his wife could be friends with someone who cannot see. When Miss Emily passed away the women in the town went to her funeral because they had not seen the inside of her house. It also seemed as if Miss Emily did not leave her house for many years. Miss Emily seemed to be one of those scary neighbors that we have seen in the movies, not too sound like the narrator in â€Å"The Cathedral†. Both of these short stories are familiar to life. When Faulkner writes about Miss Emily speaking to the City Hall about taxes, this rang true to me. I, myself, have had to discuss taxes with the city hall. When the narrator in â€Å"The Cathedral† made an off color comment to his wife about Robert this also rang true to me, â€Å"maybe I can take him bowling† (1977, Craver). Growing up with my brother, there was always an off colored comment. He is ten years older than me always tried to ruffle my feathers. It is sometimes easier to interpret short stories. There seems to be more of a preface and description. When it comes to poetry, I feel that interpretation is using your imagination or creative side. â€Å"Shall I Compare Thee to a Summer’s Day† is fourteen lines long but it says so much, as if it was a story about love. â€Å"But thy eternal summer shall not fade† or as I read it, my love will never die (1609, Shakespeare). To me, poetry is formed with non descriptive words that tell a story, mood, or feeling. The main difference between a short story and poem is the length of the reading or its format. â€Å"Shall I Compare Thee to a Summer’s Day† is written in sonnet style. Most poets use rhyme in set form. From my understanding this can be called a sonnet. Authors who are writing a short story do not think about making anything rhyme; however, I can still find similarities in a poem and short story. For example, â€Å"A Rose for Emily† talks about feeling. I felt one of the points being made in A Rose for Emily† was not to judge. I also interpreted that just because someone is different does not mean that they cannot find love. Miss Emily found love. Does the title of Faulkner’s short story â€Å"A Rose for Emily† mean this is a memoriam of Emily’s life? William Shakespeare is timeless writer. Not only did he write poetry but he is also a Play Right. Shakespeare wrote plays that I remember acting out as a child or reading in school, such as Romeo and Juliet and Hamlet. I personally feel that Shakespeare wrote a lot about love. Of course I am a sucker for love stories so I instantly gravitate to his work. Shakespeare, Carver, and Faulkner are all from different generations. Each writer has made a name for himself with words. These three men had a completely different up bringing; times differed morally as well. Similarities between these three gentlemen can also vary by person. I found that the two stories and poem had humanity in them. Everyone feels love, everyone is nosey, and unfortunately, everyone has stereotypes. References DiYanni, R. , 2007. Literature, Reading Fiction, Poetry, and Drama. McGraw-Hill, Higher Education, New York, New York. How to cite Similarities of Different Styles of Writing, Papers

Contemporary Issues for Accounting Presentation and Preparation

Question: Discuss about theContemporary Issues in Accountingfor Presentation and Preparation. Answer: Introduction: In operational activities of an organization, ethics are concerned to compose good and moral decisions in regard to presentation, preparation, and revelation of financial information. The environmental accounting and auditing are the way in which the environment issues impact on organizations financial statement and human being. The revelation and recognition of these issues stats the market inefficiencies that are exist due to different psychological facets and affect to financial decision making of the investors. Moreover, the regulators and auditors should examine obsolete theories such as fair value of accounting, prudence, matching, and historical cost to enhance their effectiveness. Due to this reason, the chosen topic for research proposal is environmental accounting and auditing. The issues in auditing and environmental accounting are not only general problem, but these issues have been embraced by all over the world (IISTE, 2012). This research is important because it enable s the users to understand about the financial impact of auditing and environmental accounting issues on the organization. Practical Motivation: In an effort, contemporary trend occurred in auditing and environmental accounting to make ensure the transparency, accountability, and stakeholders participation in a broader perspective. The auditor should ensure that acquisition, mergers, sustainability, proxy access, climate, and the executive reimbursement are synchronized. The principles of auditing are developed to ensure that the addressed issues may affect an organizations performance. The auditors independency has impact on attention of investors, regulators, and researchers (Tepalagul and Lin, 2015). Similarly, it is essential to cooperate and share to generate better social, environmental, and financial performance of the organization. Therefore, the issues that many organizations do not produce in their report become considerable and the rationale which are not disclosed by the organizations need to be investigated. Moreover, evasion of taxes results as a corporate governance issues like corruption. In the area of heuris tic-based biases there is prominent scarcity of research with inclusive deficiency of a research which is related to investors investment decisions. Essentially, a systematic set of concepts and rules of auditing should be developed to present the basic financial situation (Dozier, 2015). As well as, the auditing and environmental accounting can be observed as an essential part of the organization that is suffered from its rash behavior for long ter. Theoretical Motivation: Although, there are many concerns regarding auditing and environmental accounting among people that have to forfeit as a result of operational activities of an organization. The independency of auditors is an imperative issue for auditing profession that impacts on audit quality. The environment accounting technique helps in identifying environmental cost and leads to cost saving for the organization. This research proposal is prepared to find the authentic cause of why the organizations are not constructing such reports. The regulator should close the gap which makes enable tax evasion and that are avoided by the organizations. In the current research, the reason of these issues is more thoroughly analyzed. The auditor should strengthen the current requirements of the policy for the extension of fair value accounting (Blay and Geiger, 2013). It is also required that the organization should make obligatory disclosures as well as, to encourage them. Literature Review: According to Dhaliwal et al (2012), Environment accounting is way in which environmental issues impact on the companys financial statements such as income statement, cash flow statement, and balance sheet. It helps researcher to understand about environment issues and their impact on the financial statements. Along with this, environment auditing is a tool that measures the effects of different activities on the environment. Environment accounting is a practice of using financial principles which is use to carry out costs of business. The environment auditing is systematic process that quantifies the organizational position and environment performance. This also analyzes the financial performance of the company and verifies the financial statements (Wang and Zhou, 2012). In views of Vasarhelyi et al (2012), environment accounting and auditing are used to monitor the financial performance of the organization and to disclose the organizations environmental financial information. Along with this, environment accounting and auditing can enhance the environmental performance of the company because it includes the certain rules and regulations. The regulator and the auditor are mandated to expand the rules and regulations to make ensure that the fair value of accounting, measurement basis, and corporate authorities are factored as improvement. They make ensure to share the corporative information to the public such as profit and loss accounts of the company. It is a critical work which offers the essential information for the user of fiscal statements. Besides, the present framework does not include the sections that may elaborate the disclosures and appearance. It is depicted by Parker (2012), that the concept of developing disclosure appearance issues ar e critical area therefore, these concepts should be stand on higher level frameworks. The role of business models related to environmental accounting is pervasive in financial reports because they have competing theories of the firm. The economic premises believe that the environmental accounting presents perfect information and has no any fraud in financial statements. In the same way, these economic premises argue that the accounting is a resource of diminishing transaction cost but the measurement is an issue in these premises. Moreover, Aceitimo et al (2012) depicted that the sustainability of environmental accounting and auditing depends on numerous factors such as size of the organization, degree of competition and many more activities in the organization. A big organization becomes more visible and faces more public and political pressures to disclose sustainable auditing report. They want to produce a positive signal from such disclosures to attract investors which requires large funds. In the situation of competition the organizations would be reluctant to produce sustainable environmental accounting in apprehension of injury their competitive positions. As stated by Rao et al (2012), that the corporate governance in an organization directly relates to its environmental accounting and auditing. In this way, if the auditors are in large number s in the organization then there will be more chances in the organization which may disclose adequate information that relates to its operational activities. Hypothesis: According to above analyzed literature, it is identified that the individuals outlook towards environmental accounting and auditing will help to influence their objectives. The literature presents that the poor and inadequate accounting perception of the organizations will results as poor attitude towards the users. In regards of fundamental factors there are conflicting results and intentions from the stakeholders. It will be helpful in providing scope for advance research. The following hypothesis is suggested which is tested during the research process: The inadequate accounting and auditing report may affect the investment decisions of an individual which are based on higher occurrence of emotions in compare of participating in an investment alliance. Research Method: There are broad collections of emotional and cognitive biases which are measured in various ways. In this research, both primary and secondary data analysis methods are used. In this research, the questionnaires are distributed between different stakeholders of twenty companies all over the world. This research focuses on endowment bias and loss aversion as emotional biases that have significant different affects at individual or group level. The stakeholders should consist of managers, stakeholders, suppliers, government officials, and suppliers (Anderson et al, 2012). This research is conducted with several different countries over long time duration. The research model should be used to test the importance of fundamental factors. However, the different parameters of research are capable to extend the business students knowledge as a professional accountant about the issues of environmental accounting and auditing. The questionnaire of the research method would consist the open end ed and close ended questions to find sequence regarding how well these stakeholders about environmental accounting and auditing issues. In this regard, if the stakeholders are aware about the auditing and environmental accounting reports of organizations then they will be satisfied by the obtained information disclosed by the company. Therefore, the business decisions will be influence by the audit quality of the report. Further, there would be questions that may measure to situate pressure on the organizations to produce adequate audit report. The participants included in this research are varying in their preceding knowledge, experience, education, and awareness. The research is included both non-professional and professional investors. It will make sure a miscellaneous collection of individual preference and possible perceptions. It is found that there are not only interrelated, complex, and cumulative relations between organizational change and auditors practices, but also the r ole of environmental accounting is in facilitating organizational dynamics (Burns, 2012). The evaluation of collected data from primary and secondary resources will be helpful to get conclusion about mentioned hypotheses. Conclusion: From the above discussion it can be concluded that the awareness about environmental accounting and auditing issues among stakeholders is increased in preceding decades. In this regards the organizations made efforts to generate economic prosperity by producing innovative and qualitative products which may provide strengthen to its financial statements. The stakeholders become more aware about organizations operational activities that are affecting to their investments. Moreover, it is the need of stakeholder to become conscious about the importance of environmental accounting and auditing report. References: Aceitimo, J. , Ariza, L. and Sanchez, I. (2012) Explanatory Factors of Integrated Sustainability and Financial Reporting. [Online]. Available at: https://onlinelibrary.wiley.com/doi/10.1002/bse.1765/full (Accessed: 12 October, 2016). Anderson, H., Havila, V. and Nilsson, F. (2012) Mergers and Acquisitions: The Critical Role of Stakeholders. Melbourne: Routledge. Blay, A. D., and Geiger, M. A. (2013) Auditor fees and auditor independence: Evidence from going concern reporting decisions, Contemporary Accounting Research, 30, pp. 579-606. Burns, J. (2012) Social and Environmental Accounting, Organisational Change and Management accounting:A Processual View. [Online]. Available at: https://ore.exeter.ac.uk/repository/bitstream/handle/10871/16190/contrafatto-burns.pdf?sequence=2isAllowed=y (Accessed: 12 October 2016). Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., and Yang, Y. G. (2012) Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure,The Accounting Review,87(3), pp. 723-759. Dozier, B. (2015) Contemporary issues in Accounting andFinance. [Online]. Available at: https://barbradozier.wordpress.com/2015/06/01/contemporary-issues-in-accounting-and-finance-2/ (Accessed: 12 October 2016). IISTE (2012) Issues in Social and Environmental Accounting. [Online]. Available at: https://www.iiste.org/Journals/index.php/ISEA/index (Accessed; 12 October 2016). Parker, R. (2012)Towards a Theory and Practice of Cash Flow Accounting.UK: SAGE Publishers. Rao, K., Tilt, C. and Lester, L. (2012) Corporate Governance And Environmental Reporting: An Australian Study. [Online]. Available at: https://www.emeraldinsight.com/doi/abs/10.1108/14720701211214052 (Accessed: 8 October, 2016). Tepalagul, N., and Lin, L. (2015) Auditor Independence and Audit Quality A Literature Review, Journal of Accounting, Auditing Finance,30(1), pp. 101-121. Vasarhelyi, M. A., Alles, M., Kuenkaikaew, S., and Littley, J. (2012) The acceptance and adoption of continuous auditing by internal auditors: A micro analysis,International Journal of Accounting Information Systems,13(3), pp. 267-281. Wang, D., and Zhou, J. (2012) The impact of PCAOB Auditing Standard No. 5 on audit fees and audit quality, Accounting Horizons,26(3), pp. 493-511.