Tuesday, December 24, 2019

African Americans And Black Crime - 1462 Words

A challenge I think African Americans families face in the 21st century is black on black crime. Just recently in the Brown vs Ferguson case African Americans properties were destroyed, vandalize, and burned after the verdict of officer Wilson not being indicted. I thought instead of the African Americans going against each other they should have showed more respect and honor for each other. The Micheal Brown case was a tragic loss to the black community, especially after the lost of Trayvon Martin having the same verdict. African Americans as a whole could have shown a little more of a positive response to each other. Black on black crime that occurs when the poorest, weakest members of a population turn on each other out of desperation. African Americans come against peers and neighborhoods who are black. African Americans are the number one race in America by a percentage of 49% of crime within each other, followed by American Indians. Today African Americans are about 13 perce nt of the population and continue to be responsible for an inordinate amount of crime. The black arrest rate for most offenses; include robbery, aggravated assault and property crimes as you seen in recent justice cases such as Brown and Trayvon. Black on black crime has been a part of the American lexicon for years(Bain Friends, 2000). The willingness of so many black Americans to kill and hurt one another by not being able to see each other as a family, despite common past and present. TheShow MoreRelatedRace And Punishment : Racial Perceptions Of Crime And Support For Punitive Policies1308 Words   |  6 Pagesof Crime and Support for Punitive Policies, which is about her study of police shootings disproportionately affecting African American and how media coverage shows racial bias against African American. In addition, a 2002 survey found that people made an estimate that 40 percent of those that committed violent crimes were African American, but the real percentage was on ly 29 percent. According to Nazgol Ghandnoosh (2015), a research analyst, â€Å"the general public overestimate African American participationRead MoreHate Crimes Against African Americans1616 Words   |  7 PagesHate Crimes Against African Americans R. Jamal Brown University of Phoenix Com/156 August 26, 2012 David Bliss Hate Crimes Against African Americans Hate crimes have affected African Americans in more ways than just violence; therefore, our government needs to approach hate crimes differently. Aside of the fact that the United States has elected the first African American president, hate crimes has still occurred before and during his presidency. Of the 7,624 hate crimes committed in 2007 aloneRead MoreEssay about Black on Black Crime928 Words   |  4 PagesBlack on black violence is an enormous problem in the African-American community. Living in a neighborhood that is mostly minority, many may have witnessed a lot of black on black violence. The black on black violence has continued to arise in many communities and continues to be a problem around the world. Black on black violence is ignorant, and many black Americans should be coming together instead of killing one another. African-Americans people should be helping each other achieve in the worldRead MoreRacial Discrimination And The Criminal Justice System1512 Words   |   7 Pagesbe true. Research and evidence validate the issue of racism to be undeniable. Equality and justice are out of reach with the racism that takes place in our criminal justice system and our country. Racial discrimination is prevalent amongst the African American culture in issues regarding drug use, and incarceration which creates unfair inequality for this race. I will use peer reviewed articles to verify the racial disparity in the criminal justice system. The first article I am going to focus onRead MoreThe United States Justice System1234 Words   |  5 PagesMcDonald’s parking lot saw a black man and a white man in the process of exchanging seats on a road trip from Florida to California, while leaving the parking lot; the officer implied that the man driving did not use his right turn signal. The men alleged that their privacy was invaded when the vehicle was searched without a warrant or permission from the driver. When one of the men attempted to video tape the incident on a cell phone he was told to stop. The term â€Å"driving while black has been used to describeRead MoreThe Rap Song By Tupac Amaru Shakur Essay1552 Words   |  7 Pageshis songs which revolved around controversial issues such as crime, drug and racial discrimination in the inner cities in America society in the 1990s. The rap song â€Å"Changes† that was released in 1988, two years after Tupac’s death, reflected the social discriminatio n towards African American under the aspects of racial prejudice and crimes. The lyric of the song demonstrated the concept of Underclass stereotype towards African Americans by Abelmann and Lie, and Wilson realistically, which providedRead MoreThe Downfall Of The Black Experience1559 Words   |  7 PagesThe Downfall of the Black Experience Many Americans point to the suffering of the African American experience from the internal problems in African Americans communities; however, they neglect the external social constraints that African Americans have faces in America. African Americans have suffered oppression through social institution through factors such as Segregation, Racial Crimination, and Mass incarnation. The constraint of segregation was a way of social, political, and economical controlRead MoreIn Steve Chapman’S Article â€Å"Are Blacks To Blame For Cops1515 Words   |  7 Pagesarticle â€Å"Are Blacks to Blame for Cops Actions?† the author addresses the most important controversial problem we had for centuries. Does racial profiling exists? If so, what is the problem with it? Many say that law enforcement are only targeting the minority, to be specific mainly African Americans. This is because they are the only ones to blame and that if they were not committing so much crime, they wouldn t get so much attention from police(502). The author points out that blaming the black communityRead MoreThe Other Wes Moore : A Story Of Two Boys Growing Up1001 Words   |  5 Pagesassumed they were going to commit a crime. Is this because of prior history? Yes, but there are many other factors involved. Such as appearance, demeanor, stereotypes and most importantly race. Theses all play a role in who the police determine to be criminal. In the African-American population of the United States racial disparities among the law-enforcement create many issues. Particularly, why do police officers in the United States target young black males at a higher rate than young whiteRead MoreCriminal Involvement Of The United States932 Words   |  4 Pagesimportant question, why do we always connect crimes with race? Crutchfield states â€Å"When race is not the focus, differences in ethnicity, religion, immigration status, or some other marker of being â€Å"the other† are part of how we think about and talk about crime† (2). Crutchfield proposes that we continually seek â€Å"out† groups to ostracize and blame crime on. Out groups when blamed for crime, it is attributed to interiority or social class. We often attribute crimes (those of property and violence) to those

Sunday, December 15, 2019

American Indian Hist Free Essays

The question of what motivates people more when they act – cultural priorities, such as religion or tradition, or the so-called â€Å"rational† motivations, such as economics and politics – has been one long debated on. This debate has been quite fierce, members of both sides providing valid and powerful arguments to support their claims. One of the focal points for this discussion are the people known under the blanket term â€Å"Native Americans†. We will write a custom essay sample on American Indian Hist or any similar topic only for you Order Now Where did their motivations stem from? Was it merely pragmatism, a wish to get the most out of any outsiders? Or was culture and tradition vital to decision making? It is doubtless that both of these factors were present, however, the question is, which was the initial factor of influence, dominating thought and action. Scholars have attempted to prove points both ways. I support the side which claims that culture was the primary factor. I shall first provide counter-arguments to the opposing side, then provide supporting arguments for my own claim. First, however, it must be noted that Native Americans is a very catchall term, which is used for lack of a better one. As the website of the Native American research center states, â€Å"It must be emphasized that no one person speaks for Indian People. There are nearly three hundred distinct American Indian Nations in the present United States. Each has its own language and history, its own sacred places and rituals. Each is rooted in and part of the land out of which it grew. â€Å" There are dozens of tribes, including some that are officially considered extinct now, that had quite different customs. If we say that there were Native Americans and they had one kind of culture and, as a consequence, had the same customs, we may just as well say that there are Europeans and they have one culture, completely losing the obvious distinctions between different nations. The cultures of different tribes of Native Americans are very different – to deny this would be to unjustly diminish their cultural value – and yet there are cultural tendencies, and there are exceptions. I will attempt to prove that the tendency is to use tradition as a guideline, and the occasions where â€Å"pragmatical† reasons have been primary are the exceptions verifying the rule. First I shall examine the political argument. It seems very difficult to think that â€Å"politics† in the sense that we understand them now had an influence on the Native Americans. When we think of â€Å"politics† we think of diplomatic traditions, of treaties that are made to be broken, of backstabbing. This, however, was not the dominant case with Native Americans. As Dee Brown wrote in his book â€Å"Bury My Heart at Wounded Knee†, â€Å"So tractable, so peaceable, are these people,’ Columbus wrote to the King and Queen of Spain [referring to the Tainos on the island of San Salvador, so was named by Columbus], ‘that I swear to your Majesties there is not in the world a better nation. They love their neighbors as themselves, and their discourse is ever sweet and gentle, and accompanied with a smile; and though it is true that they are naked, yet their manners are decorous and praiseworthy. † This was verified a number of times by other observations, Columbus’s report being merely the most famous occasion. Time after time, the settlers used the same tactic. While officially recognizing the natives as owners of the land, they used any tactic possible to get them to sell the land, up to getting the chief of the tribe drunk. Then, once the treaty – which usually went along the lines of â€Å"There are white men on your lands now anyway, but give us a part of your land, and we will not go on your land without your permission. † – was signed, in a few years the expansion continued in the same manner, and new treaties were signed. Despite these circumstances, there have been virtually no instances of the treaties between the Indians and the Europeans being broken by the Indians – however, Europeans were breaking these treaties constantly, in 99% of the cases! One would think that if politics were the defining factor in the Native American’s way of dealing they would have changed their tactic after the first few times these treaties were broken – they were not fools, and hundreds of years of such tactics would have destroyed even the most saintly naivete. So the conclusion must be that there was something more than mere hope that the white men would see reason standing behind these promises that forced the Native Americans to keep them. The next common choice for primary motivation is economics. However, despite the fact that the Indians had private property and were no strangers to trade, this could hardly be the dominating motivation. First of all, the Indians were completely self-supporting. Even if they did require something essential they could not produce themselves – which was fairly rare – other Native American tribes generally proved much better business partners, generally being more honest than the Europeans. Consequentially, all the Europeans could offer them were luxuries. This, naturally, should not be underestimated as a lure in any way. However, a trade which truly entails only luxuries is always small by necessity. In any case, trade relationships were not nearly so large-scale as in the Old World. They could not have been the driving motivation Also, we have numerous documents that detail the interaction between Native Americans and European settlers. The initial reply to the abovementioned land-selling treaties was nearly always quite similar. For instance, an excerpt from the 1752 Abenaki Conference between Captain Phineas Stevens and the St. Francis Indians shows the Indian’s attitude to these treaties: â€Å"4 – But we will not cede one single inch of the lands we inhabit beyond what has been decided formerly by our fathers. 5 – You have the sea for your share from the place where you reside; you can trade there; but we expressly forbid you to kill a single Beaver, or to take a single stick of timber on the lands we inhabit; if you want timber we’ll sell you some, but you shall not take it without our permission. † And there exists a number of other documents revealing a similar attitude. Could this, in truth, only be showing that the Indians merely wanted a better deal? One could naturally gain a leeway in trade by keeping the land and selling its resources. However, it is a basic law of economics that one wishing to trade must meet the demand. Had this trade in itself been a factor of dire importance to the Indians, they would have put forth an effort to convince the Europeans that trading would prove profitable. However, the attitude that prevails in documents is one of indifference. It seems like the Indians did not care for the presence of Europeans. If the white men wished a trade, then they would get a trade. If they did not, the Indians seemed perfectly content to let them live without making any more contact than absolutely necessary. Trade was not of importance – it influenced the relationship between the natives and settlers when it was present, but it was by no means the most important factor. On the other hand, tradition and culture was of extreme importance, influencing entire tribe’s behaviors – especially such a part of culture as religion. For Native Americans religion was of utmost importance. Even the Canadian Jesuit missionaries remarked that the Native Americans were highly religious – and not in the â€Å"Sunday Christian† sense, either, but with deep roots and a great influence of every aspect of their lives. This is a characteristic feature of most tribal societies, where little distinction is made between the sacral and the mundane. However, for Indians religion had special relevance, as it was one of the things that allowed them to cling on to their cultural identity, saving them from assimilation. Yet even before this was a relevant factor, religion permeated nearly every aspect of Native American life. Their religion was (and remains) one of pure personal experience, not leaving any room for dogma. The Native American worldview is mythological. For all practical purposes, this means that religious factors such as hunting rituals and their theoretical results are the perceived as being absolutely as physically real as an arrow fired into an animal, having the same kind of cause-and-effect that a physical event might. A deal with a spirit, for instance, is treated as seriously as a treaty with a human. A spirit’s warning was heeded as much as a human’s would, with absolutely the same kind of discretion. And magical means of solving problems were taken as absolutely valid. One of the most well known incidents was in 1876, before the battle at Little-Big-Horn when the famed Sitting Bull performed a three-day shamanic ritual to decide what to do with the white men, staring at the sun and wounding himself until he fell unconscious. After he came to, he announced that the white men were there for the Indians to take, because he saw white men fall into the Indian’s camp headfirst, losing their hats, meaning they would be the killed by the Indians. Also he announced that â€Å"They had no ears†, i. e. they were deaf to reason, giving the Indians a moral right to attack. This is not the only incidence of religion influencing political activity. The Ghost Dance religion can be cited as another famous example, showing how Native American religion changed with the times, how it adapted to the flow of time and adopted alien cultural notions and yet survived without losing all of its cultural value, keeping the spirit, though changing the form. One might say that this lack of dissemination between regular life and religious life simply brings more factors into the political games. Religious leaders are used as figure heads for power play, and spirits are dealt with in the same manner humans are dealt with – if, indeed, the shamans who contact the spirits even believe in them and not use them as a means of their own power and control! This is, however, hardly the case, as there are numerous arguments against this position in the study of tribal societies as a whole. Firstly, their religion was always very personal. Every single Indian had their own religious experience and, as with any religion that requires its neophytes to work out their own niche – clergy being needed only in extreme cases – it is always very strong. The strength of this experience makes it difficult to give anything that is lower than it is a higher priority. The Native Americans did not believe in their gods watching over them – they knew the gods were there as much as they knew that their teepee was still standing. And while white men were considered a temporary nuisance, guests or invaders at best, and were treated that way, the gods were almost like family, and treated with necessary respect and given due priority. Second, as the phenomenon of the Ghost Dance shows, the acts done out of religion were not necessarily the wisest politically – such as the sending out of search parties to look for the Messiah said to be an incarnation of Jesus, and this at the time when men were crucial to survival – so faking divine inspiration for political power is ruled out. So, if the leaders genuinely believed in what they saw, the fate of hundreds and thousands rested within religion – more than enough to define it as one of the crucial influencing factors. It can be seen that politics and trade simply not as much of an influence on life, while religious and cultural activity was always extremely important, guiding the life of every Indian to a certain extent. This was the source of much misunderstanding, since for Europeans politics often took the leading role when religion failed to provide the necessary support and guidance. This made both sides misinterpret the others’ actions, resulting in a long and bloody war that spanned generations. The Native Americans also had also led wars between each other in the past; they were no strangers to military tactics. However, their wars had rules – ones that the settlers naturally broke, thus spelling defeat for the natives. This also shows just how big a role does tradition play in Native American society – had they adapted to the way of war which the Europeans brought to them, they would have survived losing less than they did. In conclusion, it can be said that, as we have seen, purely empirical evidence proves that the Native Americans did not use either politics or economics as the prime guideline for building the relationships either among themselves or between them and Europeans. These factors were not considered firsthand in any crisis situation, and even 370 years of war against the Europeans did not put them very high on the list of priorities. However, ethics and religion made quite an impact on the decisions made by the Native American people, and remain influential factors in their thinking to this day. This was the true motivation of most Native Americans, and remains so up to modern times. Works cited. 1. American Indian Culture Research Center: http://www. bluecloud. org/dakota. html 2. Dee Brown, â€Å"Bury My Heart at Wounded Knee: An Indian History of the American West†, Henry Holt Company; Reprint edition (February 1, 1991) 3. Terry L. Anderson, â€Å"Dances with myths – truths about American Indians’ environmental ethics†, Reason, February 1997. 4. Ghost Dance Religion: http://www. bgsu. edu/departments/acs/1890s/woundedknee/WKghost. html 5. Cultures of North America: http://www. mnsu. edu/emuseum/cultural/northamerica/index. shtml 6. Cultures of North America: http://www. mnsu. edu/emuseum/cultural/northamerica/index. shtml 7. David Stannard, â€Å"The American Holocaust†, Oxford University Press, 1992. 8. The Massacre at Wounded Knee: http://www. hanksville. org/daniel/lakota/Wounded_Knee. html 9. The Wampum Chronicles: Mohawk Territory on the Internet: http://www. wampumchronicles. com/index. html 10. George E. Tinker, â€Å"Religion†: http://college. hmco. com/history/readerscomp/naind/html/na_032600_religion. htm 11. NativeWeb: http://www. nativeweb. org/ 12. Indian Affairs: Laws and Treaties. Compiled and edited by Charles J. Kappler: http://digital. library. okstate. edu/kappler/Vol1/HTML_files/toc. html 13. Abenaki Conference with Phineas Stevens. Documents Related to the Colonial History of the State of New York Vol. X. pg. 252-254. Donated by Jeffery Miller – Administrator of Fort #4. http://www. avcnet. org/ne-do-ba/doc_1752. html 14. The Manataka Oath, Creed and Code of Conduct: http://www. manataka. org/page182. html How to cite American Indian Hist, Papers

Saturday, December 7, 2019

Audit - Assurance and Compliance for Double Ink Printers Limited

Question: Discuss about theAudit, Assurance and Compliance for Double Ink Printers Limited. Answer: While developing the plan of audit relating to Double Ink Printers Limited (DIPL), the analytical procedure related to financial information offers great benefits. On the other hand, the plan of audit offers the needed guidelines and directions to the auditors during the operations of audit. In other words, the plan of audit helps the auditors to maintain the audit cost in a certain limit to curb confusion with the audit clients (Carson, Redmayne and Liao 2014). The procedure of evaluating the financial performance of the organisation could be formed with the help of various mechanisms. It has become possible for the financial analysts and accountants to utilise the financial information in order to make various business decisions through the analytical method. The common size analytical method helps in the process of evaluating the financial declaration of the organisation from the prevalent referential points. The fundamental merit is that it lends support to compare the financial statement from different financial timelines. The financial analysts and accountants could make use of various lines of items from the financial statements and accordingly, the base of preparation could be made for the firms. For example, the process of registration of various accounting and financial items in the financial statements like owners equity, overall liabilities and assets could be taken into account along with the dissection of digression from the normal position (Carson et al. 2014). One of the primary analytical processes related to financial information is benchmarking, which could be used to evaluate the plan of audit. In addition, ratio analysis is a fundamental analytical procedure associated with the financial information of a firm, as it could be used to compare the performance of the firm with its competitors to develop the audit plan (Cohen and Simnett 2014). Explanation: The analytical methods of the organisations to dissect the financial information has considerable impact on the process development associated with audit planning and this is vital for flowing financial information amongst the certain departments of the organisations. Certain ratios in the context of DIPL have been taken into account for this purpose: Particulars 2013 2014 2015 Profit margin 0.068 0.60 0.06 Current ratio 1.42 1.46 1.50 Solvency ratio 0.62 0.44 0.21 Based on the above table, it could be stated that the organisation has experienced an improvement in liquidity position with the increase in current ratio over the years. However, the fluctuating profit margin has helped in disclosing the net income gained compared to overall revenues generated (Fernandez-Feijoo, Romero and Ruiz 2016). Along with this, such profitability evaluation provides the accountants and financial analysts with an insight of ascertaining the expenses of the firm. Furthermore, an insight about the efficacy of the company budget has been obtained, which would serve the need for business expansion. The favourable as well as unfavourable modifications in the financial performance and ratios of the organisation help the auditors in developing an overview of the present financial condition of the organisations. In this regard, the consideration of solvency ratio has been made that has declined over the years. Such assessment is crucial to ascertain the desirable or undesirable movement of the firm performance over consecutive years. In other words, it could be stated that the evaluation and comparison of ratios and financial performance help the accountants and financial analysts to determine the relative financial condition of the organisation over the years. It helps to determine whether the current financial condition of the firm is feasible or not. If the condition is not feasible, the management needs to implement corrective measures to improve its financial performance. Hence, the analytical process associated with financial information has immense value (Gu, Simunic and Stein 2017). Based on the provided case, the management has failed to record certain business transactions. Such method has direct association with the inconsistencies associated with the planning of various sales and marketing activities of the organisation (Hardy 2014). The financial evaluation of DIPL implies that the profit level is inadequate when compared with the overall revenues generated. The fundamental cause is the inefficiency and ineffectiveness of the management in handling its business operations. In addition, the organisation has not been able in measuring the influence of various macro and micro-economic factors on the business functioning of DIPL. Thus, these factors have lead to lead inherent risk for the organisation (Jones 2016). In addition, the employees of DIPL have grown rapidly resulting in increased inherent risk. The lack of experience and professionalism of the staffs of the organisation has increased the level of inherent risk, as they could conduct serious mistakes. According to the provided case study, the problems could be identified in the CEO succession procedure of the organisation. Due to this, such procedure has lead to increase in inherent risk of the organisation. However, this procedure has not been effective in DIPL. Along with this, it could be seen that DIPL does not have adequate employees in handling its business operations, which has again lead to increased inherent risk in the entire business operations of the organisation. Therefore, from the above assessment, it has been found that these are the fundamental reasons of increase in inherent risks in the business functioning of DIPL (Junior, Best and Cotter 2014). Explanation: As observed from the case study, the amount of work pressure on the employees of DIPL is extremely high. The rising workload leads to inaccurate bookkeeping of the firm and this issue further leads to various cash flow problems, ineffective solvency and liquidity positions along with unsuitable operating results for the organisation. Along with this, the error risk could be represented in the financial reports because of inappropriate interpretation. In this regard, the management of the organisation has a significant role to play. However, there is lack of integrity and accountability in the management of DIPL and because of this reason; they are facing the concern of reputation loss in the business community. The higher structure of incentive associated with management develops extra pressure on the management due to which there has been material misstatement in the financial reports (Kend, Houghton and Jubb 2014). In the present day business organisations, fraudulent risk is considered as the primary risk in the context of the same. Because of the occurrence of such risk, the business firm often face huge losses in its business assets (Rahim and Idowu 2015). In most of the situations, the basic dissatisfaction could be seen among the workforce and such dissatisfaction often force them to involve in different kinds of frauds in firms. Another cause of fraud is to meet the needs of the investors associated with an organisation. This is because it often promises to accomplish a specific financial position; thereby, leading to higher level of fraud (Shah and Nair 2013). Types of risk Identification Fraudulent risk In the context of the business functioning of DIPL, the major risk that could happen from the business operations is the engagement of the staffs in different types of fraud activities. This mainly arises with the fall in satisfaction level of the staffs. According to the case study of DIPL, it could be stated that the board of the organisation has exerted excessive pressure in adopting a new accounting system. The adoption of such system creates a huge pressure on the workforce of the organisation and this pressure has lead to fraud. Hence, it is evident that for dealing with such pressure of reconciliation, the staffs might adopt unscrupulous behaviour leading to wrong handling of the overall process, which further results in material misstatement (Singh et al. 2014). Based on the case study, it could be seen that the process of ineffective handling in implementing the new information technology leads to inaccurate treatment of accounting transactions at the year end. Such procedure might lead to loss of financial information and material misstatements. Procedure of financial reporting One of the primary audit risks is related to the process of financial reporting. The additional risk of incorrect financial announcements could be observed, if extra expectations could be seen from various stakeholders for the financial announcements. This holds good in case of management announcements for accomplishing a specific target of the goals for acquisition of debt. Depending on the financial statements of DIPL, it could be viewed that there is increase in revenue from 2013 to 2015. Along with this, the gross income and net income of the organisation have increased in tandem. The information collected from the case study states that DIPL has obtained a loan amount of 7.5 million from BDO Finance in 2015. The case study further reveals that the DIPL needs to maintain a current ratio of 1.5 and debt-to-equity ratio of below 1. The need of this specific arrangement might be to exert pressure on the firm to repay the loan according to the agreed timeline. These requirements could lead to fraudulent activities, as DIPL could manipulate its financial statements to win the trust and confidence of its investors. In case, it is unable in maintaining the desired benchmark, BDO Finance might not grant any further loan to the organisation (Stewart, Kent and Routledge 2015). According to the provided case, it has been assessed that the procedure of valuation associated with the raw materials of the organisation depending on average cost is not appropriate, since the current cost of paper exceeds the average cost. The primary risk in the identification of fraudulent activities of its staffs to implement new system of information technology could be detected through continual monitoring of the same in different job phrases. Alongside this risk, the risk pertaining to the procedure of financial reporting could be identified through assessment of the various financial statements and reports of the organisations and the responsibility lies on the financial analysts and accountants with the help of various analytical and control procedures. This process of reviewing as well as monitoring is needed to be carried out in a timely fashion (Sutherland 2017). Thus, it has become possible for the financial analysts and accountants to utilise the financial information in order to make various business decisions through the analytical method. References: Carson, E., Redmayne, N.B. and Liao, L., 2014. Audit market structure and competition in Australia.Australian Accounting Review,24(4), pp.298-312. Carson, E., Simnett, R., Trompeter, G. and Vanstraelen, A., 2014. The Impact of Group Audit Arrangements on Audit Quality and Pricing. Cohen, J.R. and Simnett, R., 2014. CSR and assurance services: A research agenda.Auditing: A Journal of Practice Theory,34(1), pp.59-74. Fernandez-Feijoo, B., Romero, S. and Ruiz, S., 2016. The assurance market of sustainability reports: What do accounting firms do?.Journal of Cleaner Production,139, pp.1128-1137. Gu, T., Simunic, D.A. and Stein, M.T., 2017. Fixed Costs, Audit Production, and Audit Markets: Theory and Evidence. Hardy, C.A., 2014. The messy matters of continuous assurance: Findings from exploratory research in Australia.Journal of Information Systems,28(2), pp.357-377. Jones, P., 2016. Internal audit: An integrated approach.Company Director,32(5), p.50. Junior, R.M., Best, P.J. and Cotter, J., 2014. Sustainability reporting and assurance: A historical analysis on a world-wide phenomenon.Journal of Business Ethics,120(1), pp.1-11. Kend, M., Houghton, K.A. and Jubb, C., 2014. Competition issues in the market for audit and assurance services: are the concerns justified?.Australian Accounting Review,24(4), pp.313-320. Rahim, M.M. and Idowu, S.O. eds., 2015.Social Audit Regulation: Development, Challenges and Opportunities. Springer. Shah, M. and Nair, C.S. eds., 2013.External Quality Audit: Has it Improved Quality Assurance in Universities?. Elsevier. Singh, H., Woodliff, D., Sultana, N. and Newby, R., 2014. Additional evidence on the relationship between an internal audit function and external audit fees in Australia.International Journal of Auditing,18(1), pp.27-39. Stewart, J., Kent, P. and Routledge, J., 2015. The association between audit partner rotation and audit fees: Empirical evidence from the Australian market.Auditing: A Journal of Practice Theory,35(1), pp.181-197. Sutherland, D.W., 2017. Independent audit report.Newsmonth,37(3), p.19.