Handmaids Tale - Power and Control - 1210 Words

‘How is Gilead presented as a place of power and control in the opening chapters of The Handmaid’s Tale?’ The Republic of Gilead is the fictional country which Margaret Atwood chose as the setting for her dystopian novel, The Handmaid’s Tale. We can infer from the first chapter that Gilead is within the borders of the USA from the fact that ‘old’ blankets still said US: this hints that some sort of major catastrophe has occurred before the time of the novel to change this. The first few chapters suggest a lot about the setting, and also how the transition of the country from being the United States of America to the Republic of Gilead may not have been a particularly positive one. The novel of The Handmaid’s Tale is based on the†¦show more content†¦The different uniforms worn within Gilead are another example of the state using the power they have to control their citizens. All women in the Republic are defined by the colour of their uniforms. These uniforms remove all individuality from particularly the submissive women, as well as camouflaging all signs of shape and figure. Gilead sees women’s sexuality as dangerous, which is why the uniforms they have prescribed are so concealing and unflattering. When Offred walks by the young Guardians, she moves her hips when she senses them watching her, and then states her hope that ‘they get hard’ as a result of her doing this. This shows how she feels that her ability to inspire sexual attraction, despite her uniform is the only power she herself retains. Fear is obviously used in Gilead as the main form of control, made clear by the fact that there are ‘men with machine guns in the pillboxes on either side of road’ – this indicates how strict the rules within the country are, and how severe the consequences are if you break them. The Guardians’ sexual desire is controlled by the idea of the ‘floodlights going on, the rifle shots’ which illustrates the extent of the power the state has over them – they have not yet earned the right to a women, therefore would be totally sex-starved as masturbation is a sin and porn is forbidden. The only hope for them of this changing is if they were promoted to AngelShow MoreRelatedHandmaids tale1446 Words   |  6 Pagesï » ¿Marlyn Barroso ETS 192 October 3rd, 2013 Hierarchy in The HandMaid s Tale Margaret Atwood s The Handmaid s Tale is a interesting novel that will have you confused but also have you bitting your nails with intrigue. So many questions might go in your head, at the same time; Atwood wrote this novel so her readers can have curiosity, even after reading the last word of the last paragraph of the last page of the book. One of the main topics of this novel is the effect on society when aRead MoreMargaret Atwood s The Handmaid s Tale Essay1724 Words   |  7 PagesThe Handmaid’s Tale women’s bodies are used as political instruments. Because if the harmful pollution in the United States, a new Constitution has been made to address and correct the decline in birth rates. To do this the government has created Handmaids. Handmaids â€Å"are placed in the households of [army] Commanders whose Wives can no longer bear† babies anymore (Cameron 299). The future of the Republic of Gilead depends on the Handmaids ability to have a baby. The Ha ndmaids are kept underRead MoreThe Handmaids Tale By Margaret Atwood And Catching Fire By Suzanne Collins1522 Words   |  7 Pagesenvironmentally degraded one† (www.oxforddictionaries.com).The text, The Handmaids Tale by Margaret Atwood and Catching Fire by Suzanne Collins deal with the main idea of societal restraint. Both authors portray a protagonist who is living in a totalitarian society. The protagonists in both novels have harsh limitations which they must abide to. The authors use setting, oppression, and symbolism as restraint for societal control. Setting is a demonstration of restraint because in both novels the city/districtRead MoreIs Today s Society Becoming A Dystopian World?1313 Words   |  6 Pagesa dystopian world? Both the novels 1984 by George Orwell and The Handmaids Tale by Margaret Atwood provide warnings of how each author sees certain problems in society leading to dystopian states. Civilizations are forced to live by rules and for certain purposes to ensure the governments own goals and aspirations, but arise for different reasons. Atwood is concerned with political groups and aspects of feminism; The Handmaids Tale illustrates how declining birth rates could lead to a state whereRead MoreAbuse of Power in the Handmaids Tale1174 Words   |  5 PagesWithin the totalitarian society created by Margaret Atwood in the Handmaid’s Tale, there are many people and regimes centred around and reliant on the manipulation of power. The laws that are in place in the republic of Gilead are designed and implemented so as to control and restrict the rights and freedom of its inhabitants. In the republic of Gilead, there are many rules and restrictions within all levels of the community, wives, econowives, common men and handmaid’s included, which limit theRead MoreThe Handmaids Tale Essay968 Words   |  4 PagesAtwood’s ‘The Handmaids Tale’, we hear a transcribed account of one womans posting ‘Offred’ in the Republic of Gilead. A society based around Biblical philosophies as a way to validate inhumane state practises. In a society of declining birth rates, fertile women are chosen to become Handmaids, walking incubators, whose role in life is to reproduce for barren wives of commanders. Older women, gay men, and barren Handmaids are sent to the colonies to clean toxic waste. Fear is power. Fear is ever-presentRead MoreMargaret Atwood s The Handmaid Tale Essay1166 Words   |  5 Pagescertain amount of power and control of its citizens in order for a society to function properly. However, too much power and control in a society eliminates the freedom of the residents, forbidding them to live an ordinary life. In the dystopian futuristic novel, The Handmaids Tale, Margaret Atwood demonstrates the theme of power and control through an oppressive society called the Republic of Gilead. The government established power and control through the use of the wall, military control, the salvagingRead MoreEssay about The Handmaids Tale889 Words   |  4 PagesAtwood’s ‘The Handmaids Tale’, we hear a transcribed account of one womans posting ‘Offred’ in the Republic of Gilead. A society based around Biblical philosophies as a way to validate inhumane state practises. In a society of declining birth rates, fertile women are chosen to become Handmaids, walking incubators, whose role in life is to reproduce for barren wives of commanders. Older women, gay men, and barren Handmaids are sent to the colonies to clean toxic waste. Fear is power. Fear is ever-presentRead MoreThe Existence Of A Patriarchal Society1049 Words   |  5 PagesPatriarchal Society Throughout history, men have continued to hold the position of power and authority in society. Generally, men disregarded what women had to say and believed that women were incapable of making decisions on their own. Rather than creating a society, which established equal and fair power, the men wanted to control everyone including women. Some men even abused and manipulated women in order to get the power they desired. Men held more dominant positions in society and therefore had aRead More Margaret Atwoods The Handmaids Tale Essay1246 Words   |  5 PagesMargaret Atwoods The Handmaids Tale In The Handmaids Tale, Margaret Atwood tells a saddening story about a not-to-distant future where toxic chemicals and abuses of the human body have resulted in many men and women alike becoming sterile. The main character, Offred, gives a first person encounter about her subservient life as a handmaid in the Republic of Gilead, a republic formed after a bloody coup against the United States government. She and her fellow handmaids are fertile women that the

Dana Gioria Money Poem - 931 Words

Dana Gioia was once a business executive before become a writer, poet, and critic. He is much recognize, acclaimed, and awarded. President George W. Bush named him Chairman of the National Endowment for Arts in 2003. Money is a poem that is included in Dana Gioia’s book†The God’s of Winter.† This poem talks about something that everyone is very familiar with in their own way, money. No matter who you are, you know what money is and what money can do or cannot do for you. Dana Gioia illustrates in continuous metaphors that money can be earned, saved, shared, wasted, abused, and used, and that spending money is the prime objective of mankind. Dana Gioia starts off with a quote from Wallace Stevens that reads Money is a kind of†¦show more content†¦First off, he uses personification referring to money being able to talk, giving it human qualities. Money is something that travels from person to person and there is no way to keep track of where money is going or where it is coming from. It is a metaphor because money is something that is dirty and you would not be willing to put it in your mouth. However, people put money where their mouth is when they want to prove a point. Money has this certain sense of power. People know that you are very sure about a point you want to be made when you start to involve money. The poetic devices help to accomplish the purpose of relating money to different objects using metaphors to compare it with objects you may be familiar with, personification by giving money human qualities, visual imageries and paradoxes to show you the power that money possesses. Every single person has a certain kind of relationship with money whether it is because the y have plenty of it and like the rewards of having money. Or someone hates money because they do not have a lot of it and feels this hold them back from doing the things they want to do or obtaining items they want. This poem talks about every aspect of money. This poem tells about some good qualities and some bad qualities that money holds. I really enjoyed reading and figuring out the meaning of this poem, money can be used to help your needs and in some occasions hurt

The Nature of International Politics Free Essays

The Nature of International Politics The first principle that Thucydides addresses regarding the nature of international politics calls into question the conclusive goals that each individual entity in the world of international relations deems most important. Thucydides states that a country or state’s ultimate goal is to gain power and ruling over other nations. He illustrates this best in The Melian Dialogue through the actions of the war-loving Athenians. We will write a custom essay sample on The Nature of International Politics or any similar topic only for you Order Now In their effort to maintain their stance of power against their rival Spartans, they travel to the island of Melos with the goal of conquering the Melians; either through force or through the Melian surrender. The people of Melos wish to remain neutral friends of both Sparta and Athens, but the Athenians will not hear of it. In their eyes, staying on friendly terms with a neutral country would be construed as a sign of weakness and fear. The Melians refuse to surrender, resulting in the ultimate destruction of their society while the Athenians gain further rule and power for their empire. However, I believe that this principle need not to always hold true, especially in the terms of war through diplomatic countries such as the United States of America. The United States has always held its principles in the effort to spread democracy and morality in the international realm. In The Fog of War, John F. Kennedy disproves Thucydides first principle. In the midst of the Cuban Missile Crisis, the last thing Kennedy and his Secretary of Defense, Robert McNamara, wanted to do was to attack Cuba or go to war with the Soviet Union to gain power or ruling in any sense. They wanted to deal with the frightening presence of the Soviet Union’s extensive nuclear warheads on Cuban soil in the most diplomatic way possible in order to avoid nuclear war. While this was best for the self-interest of the American people, it was also for the benefit for the citizens of Cuba and the USSR, as nuclear war destroys nations. Thankfully JFK had the help of a man named Tommy Thompson on his team who personally knew the Soviet Premier Nikita Khrushchev. Thompson urged Kennedy to go forward with negotiations with Khrushchev in order to end the Cuban Missile Crisis peacefully. Luckily, it worked. Kennedy and Khrushchev reached an agreement that the Soviet Union would dismantle the weapons as long as the United States would not invade Cuba. Through the peaceful, yet stressful, negotiations, both JFK and Khrushchev went against the international principle that countries only aim to rule and conquer, and instead in the arms of a rational governing body most often the countries own self-interest for safety overrules the desire to prove their power over other countries. Thucydides’ second principle of international politics relates to the idea that between a world of expansive cultures and beliefs, there is no international moral code for war and relations between states. In the Melian Dialogue, Thucydides exemplifies this idea through the war practices that the Athenians practiced in regards to the Melian people. While some may argue that their initial attempt to discuss the impending attack while offering the option of surrender was â€Å"humane†, the brutal force they eventually brought upon the Island of Melos outweighed their weak attempts in the beginning. Once the Melian people surrendered, the Athenians put all men of military age to death and sold the women and children as slaves. The Athenians practiced the â€Å"might makes right† way of thinking about morality: that those who hold the most power also hold the ability to decide what actions are appropriate where they deem fit. In this case, they were the mighty ones. Their forceful actions toward the Melians were justifiable in their eyes, but across cultures such actions could easily be deemed excessive and radical. Therein lies Thucydides’ argument that there is no such moral code that every nation can be held accountable to. In The Fog of War, Robert McNamara is horrified with such a truth, and wonders aloud â€Å"What is morally appropriate in a wartime environment? † He illustrates his question by describing â€Å"Agent Orange†, a chemical that was approved for usage during the Vietnam War while he was acting Secretary of Defense. â€Å"Agent Orange† is a chemical that was often used to take the leaves off of trees, and after the war was discovered to be highly toxic and lethal. The usage of â€Å"Agent Orange† killed numerous citizens and soldiers who were exposed. He continues to ask whether those who issued the approval of â€Å"Agent Orange† criminals? Within the definition of the word ‘criminal’ is the assumption that there is a crime being broken that is made illegal by a system of written laws. But McNamara points out that there are no such kinds of laws in war to determine what is acceptable and what is not and ultimately there is no such thing as an international moral code that can be upheld, especially in the times of war. While there exists no international moral standard, does that mean that no state can be trusted? Thucydides’ third principle of international politics would answer â€Å"yes†. He believes that in the sense of self-interest, one state cannot rely upon alliances and only those alliances that are in line with national honor should be upheld. This principle is evident in the Melian Dialogue when the Melian people state their hope and belief in the Spartan people coming to their aid in the prospect of attack from the Athenians. They believe that if not solely for the Spartan’s will to preserve their neighboring allies (that will surely take note if they don’t come to aid Melos), then for the kinship of the Melian and Spartan race. Ultimately, the people of Melos are proven to have had too much hope in the Spartans, as no one comes to their aid. However, much like in the throes of friendship where not all can be trusted, surely some friends and allies can. The Fog of War displays a twisted sense of camaraderie between the USSR and Cuba, a bond that was forged in the joint disparage toward the United States. Their alliance built and housed nuclear weapons on Cuban soil, weapons that had the ability to destroy most of the continental United States. Once the American Government took hold of the dangerous situation and offered negotiations to the USSR in the hopes of avoiding destructive warfare, Nikita Khrushchev had a decision to make†¦and he had two major options. He could ignore the offer of diplomatic problem solving and strike the United States with the nuclear weapons or he could agree to the negotiations JFK brought to the table. On the one hand, attacking the United States guaranteed a responsive strike from the US that would undoubtedly destroy Cuba and kill thousands (not to mention create real problems between the USSR and the US). And on the other, he could agree to take out the weapons in return for the promise that the US would not attack Cuba. He could be known as the man who saved Cuba from an attack by the United States and could gain national respect for upholding USSR honor and morality. Despite the disturbing urgings from war-mongering Fidel Castro, Khrushchev decided to agree to negotiations. While his actions may have been solely done for self-interest and preservation of the USSR’s teetering relationship with the US, he ultimately had the interest of the people of Cuba in mind even when their own President did not. This act by Khrushchev, despite the reasons behind it, upheld the ideals of alliances: that one nation must be reliable and ready in the ability to protect the people and rights of the ally nation. How to cite The Nature of International Politics, Papers

Audit Opinion and Earnings Management

Question: Discuss about the Audit Opinion and Earnings Management. Answer: Introduction In this report, ethical principle related to the auditing and accounting professional are discussed and applied in the different situations. Accountants Code of Ethics in Australia is discussed to determine the accuracy in the acts of auditor and accountants. Apart from this, the type of auditor opinion is also discussed in this report to develop clear understanding regarding the ethical and legal limitation for the profession of auditor and accounting. In this situation, Accountants Code of Ethics (ACE) has been violated by accepting referral fee or commissions. In practice, accountant acceptance for the referral fee and commission is likely to cause threat of self-interest that violates objectivity and professional competence and due care principle of ethics. Harmon will get commission from the Computer Services Ltd (third party) if he would create sales for this company. In such circumstance, Harman can persuade the clients in wrongful manner for getting the commission fee (Al Momani and Obeidat, 2012). The accountant may likely to practice accountancy in favor of client, which would cause violation of ethical principle. The auditor has been violated the ACE in the given situation by disclosing personal information of the clients to the Allied Insurance. By this practice, David has been violated confidentiality principle of ACE. This principle imposes obligation on the accountants and auditors for avoiding disclosure of clients personal information to the third party without any legal or authentic duty. By disclosing clients information to the other parties without their consent, this auditor has violated the confidentiality ethical principle of accountant professional at the greater extent (APESB, 2010). It could create negative impact on the interest of clients. In the given situation, the accountant and the firm will violate the ethical principle of confidentiality by allowing clients to work on the computer in which it stores and maintains records details of the client. Due to this, any client can access the information of other, which is prohibited in the ACE. This is likely to cause legal obligations for the accountancy firm. The involvement of audit section in the auditing of client will not cause violation of any ethical principle as audit branch is ethically responsible for protecting personal information of the clients and their interest (Kung and Li Huang, 2013). In this way, access of client over the firms computer is likely to violate the ethical principles. Management service work is handled by another public accountant in Williams Pty Ltd, which is an audit client of Stephanie Barry. Barry shares information regarding management services of her firm with the client voluntary on monthly basis. By this act, Barry violated the ethical principle of integrity as due to this, the auditor behaves in dishonest manner in professional. By sharing firms information to the other accountancy firm shows unfair dealings and dishonesty in practice, which is likely to causes violation of ethical principle (Cohen et al., 2013). Thus, Barry will breech the ethics of accountancy profession of ACE. In the given situation, there has been a violation of ACE as Katrina is responsible for playing dual roles in the organizations. She is an audit manger as well as a member of the Board of Directors in a not for profit organization. Due to dual responsibility, objectivity principle of accountancy practice is likely to affect in negative manner. The dual responsibility of Katrina can cause conflict of interest or biasness due to which professional duties and business judgments can be compromised. By playing role of audit manager, she is responsible for depicting actual financial and operational performance of firm, whereas in role of board of directors, the person is accountable to work in interest of the stakeholders. This is likely to cause violation of ethical principle (APESB, 2010). Peter as public accountant provides range of services to the same client on frequently basis. By providing range of services to the client, the objectivity and professional behavior are some ethical principles violated by the accountant. Conflict of interest and biasness are some issues raised in this situation as the accountant would play several roles in a firm at a time. For example: Peter provides management advisory and auditing services to this firm. As a management advisor, public accountant may advice to the firm for avoiding taxes and it will cause biasness in performing the role of auditor (Gaffikin and Lindawati, 2012). This will have negative impact on the objectivity ethical principle of ACE. The Hornsby Auditors has violated professional behavior as the services are marketed in a way, which is quite inconsistent with this principle. In advertisement, the firm has made claims for service quality in exaggerate manner. It is inconsistent with the principle of professional behavior as in this self-interest threat is likely to appear. For attracting clients, it has overstated the service quality and gained experience. Apart from this, it also compared offered services to the other providers of state, which also opposes the ethical principle of professional behavior (). Due to self-interest, this firm has made unproven comparisons with the other. It also clearly shows the violation of professional behavior principle. The auditor fee of David Cheadle is due for a long time and this practice has violated ethical principle of objectivity. In accordance to the ethical principle of ACE, the audit fee should be paid to the auditor before the issue of audit report for the following year. This creates self-interest threat and it should be eliminated or reduced at the accepted level. The auditor has planned to start auditing for the next year without receiving the due payment of the last year, which may affect the quality of auditing due to the self-interest aspect. The ethical principle related to fee-overdue indicates that due payment of auditor for long time is likely to create self-interest threat and to affect the objectivity and integrity in the accounting profession (Avram and ?ogoe, 2012). Thus, the situation clearly indicates breech of ethical principle in the auditing practice. The type of opinion is qualified or except for as in this, the auditor stated that some part of the financial statement lacks adequate evidences. The auditor failed to find confirmation from the clients major customers and thus part related to them in financial statement cannot be true. The remaining part of the financial reports shows true and fair view. The auditor is responsible to follow confidential ethical principle and thus, the inclusion of any client as samples without their consent is likely to create ethical issues for the auditor. In the given situation, the auditor was able to eliminate the legal responsibilities by balancing accounts through the use of auditing procedures (CPA Australia, 2014). But, the use of auditing procedure for self-interest is likely to create ethical issues. The application of auditing procedure to conceal the wrongful act is unethical in the auditing profession. In this situation, the type of opinion is adverse as the client restrict auditor to evaluate the 20% of total assets in the firm balance sheet. Plant, properly and machinery is not evaluated by the auditors due to interference of the client in the auditing procedure. It causes negative opinions for the practices of management, which are used to develop financial reporting framework. In developing financial statement, the firm affects ability of auditor to make a clear opinion in the audit report (Blandn and Bosch, 2013). In this situation, auditor gives adverse opinions due to the lack of management support in developing audit report. Management has taken actions to exclude necessary disclosure from the financial report, which is likely to have material effect on the financial statement. This is adverse type of opinion as it indicates inappropriate tactics of management in terms of development and preparation of financial report (CPA Australia, 2014). The development of financial statement is not developed in accordance to the accounting standards, which indicates managements responsibility to disclose all relevant information of operations that has material effect on the financial statement. The misleading financial reporting framework of this firm shows lack of fairness and thus adverse opinion of auditor indicates that financial statement does not present true and fair view of firm financial and operational state (Tsipouridou and Spathis, 2014). The type of opinion in this situation is disclaimer as in this auditor indicates that they do not have certain view for the retailers sales. Due to the presence of adequate records regarding the cash base sales, it is quite difficult for the auditor to obtain enough evidences and to determine the accuracy of data. The absence of audit test also indicates that auditor has different view in terms of calculating the cash sales of retailer. The auditor founds accuracy problem only in the sales part of this firm and thus, it indicates ability of auditor to make an opinion regarding the fairness and adequacy of a firms financial and operational performance (CPA Australia, 2014). In this situation, adequate evidences are not obtained by the auditor and thus it indicates absence of accurate opinion regarding the fairness of financial statement. In this case, the auditor is asked to audit the financial statement of a new client. The auditor determines that there is no material misstatements found in the financial statement of the current financial year. But, there is absence of information regarding the opening balances of accounts at the start of the financial year. This indicates that expect to the opening balances of accounts, the rest of financial statement presents fair picture of financial and operational performance of the firm. This makes the qualified types of opinion for the financial statement of this firm. In qualified opinion, auditor gives assurance regarding the financial information apart from some part (Hammersley et al., 2012). The same happened in this case as the auditor did not find any misstatement in financial reports but showed concern for the opening balances of accounts. The type of opinion in this situation is adverse as in this auditor concludes that firm did not follow the Australian Accounting Standards from the starting of operations. It has been operating from the last five years. It is an adverse opinions as in this auditor believes that management has used inappropriate accounting standards for preparing and developing financial statement. This shows inaccuracy of the financial reporting framework. Due to this, the auditor believes that financial statement are not adequate in terms of presenting fair and true picture of the financial position of the firm as they are not developed and prepared as per the accounting standard of Australia (Pourheydari et al., 2012). It shows that the auditor has adverse opinion for the financial statement of this firm. Adverse type of opinions is developed in this situation as in this the auditor has different opinion for the calculation of inventory. Firm uses LIFO method of accounting for inventory and it is disallowed in accordance to the accounting standards of Australia. The calculation of inventory is made without the consideration of accounting standards, which may material effect on the financial reports (CPA Australia, 2014). Thus, the adverse opinion is provided by the auditor in this case regarding the financial statement of a firm. The opinion of auditor in this case is disclaimer as in this auditor indicates that there are no material misstatements. But, the clients continuation as going concern is in extreme doubt and thus it causes considerable concern. The effect of this issue on the financial and operational performance of firm is difficult to determine, which limits ability of auditor to make highly clear opinion (Xu et al., 2013). Conclusion It can be concluded on the basis of above answers that objectivity, integrity, professional competence and due care, professional behavior and confidentiality are some of the major ethical principles in accordance to the Australian Accountants Code of Ethics. Apart from this, qualified, disclaimer and adverse are three type of auditors opinion are common in the real world situations. References Gaffikin, M.J.R. and Lindawati, A.S.L. (2012) The moral reasoning of public accountants in the development of a code of ethics: the case of Indonesia. Australasian Accounting Business Finance Journal, 6(1), p.3. Al Momani, M.A. and Obeidat, M.I. (2013) The effect of auditors' ethics on their detection of creative accounting practices: A field study. International Journal of Business and Management, 8(13), p.118. Avram, M. and ?ogoe, G.D. (2012) Professional accountants ethics in the context of corporate governance. Annals of University of Craiova-Economic Sciences Series, 2(40), pp.245-250. Blandn, J.G. and Bosch, J.M.A. (2013) Audit firm tenure and qualified opinions: New evidence from Spain. Revista de Contabilidad, 16(2), pp.118-125. Tsipouridou, M. and Spathis, C. (2014) March. Audit opinion and earnings management: Evidence from Greece. In Accounting Forum (Vol. 38, No. 1, pp. 38-54). Elsevier. Hammersley, J.S., Myers, L.A. and Zhou, J. (2012) The failure to remediate previously disclosed material weaknesses in internal controls. Auditing: A Journal of Practice Theory, 31(2), pp.73-111. Pourheydari, O., Nezamabadi-pour, H. and Aazami, Z. (2012) Identifying qualified audit opinions by artificial neural networks. African Journal of Business Management, 6(44), p.11077. Xu, Y., Carson, E., Fargher, N. and Jiang, L., 2013. Responses by Australian auditors to the global financial crisis. Accounting Finance, 53(1), pp.301-338. Accounting Professional Ethical Standards Board Limited (APESB) (2010) APES 110 Code of Ethics for Professional Accountants. [Online]. Available at: https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf (Accessed: 21 January 2017). CPA Australia (2014) A GUIDE TO UNDERSTANDING AUDITING AND ASSURANCE: LISTED COMPANIES. [Online]. Available at: https://www.cpaaustralia.com.au/~/media/Corporate/AllFiles/Document/professional-resources/auditing-assurance/guide-understanding-audit-assurance.pdf (Accessed: 21 January 2017). Kung, F.H. and Li Huang, C. (2013) Auditors' moral philosophies and ethical beliefs. Management Decision, 51(3), pp.479-500. Cohen, J.R., Krishnamoorthy, G., Peytcheva, M. and Wright, A.M. (2013) How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment?. Accounting Horizons, 27(3), pp.579-601.