Monday, May 25, 2020

Essay on Virtue as Habit - 3751 Words

Virtue as Habit The aim of this essay is to examine the following question. Does it make a difference in moral psychology whether one adopts Aristotles ordinary or Immanuel Kants revisionist definition of virtue as a moral habit? Suppose it is objected, at the outset, that these definitions cannot be critically compared because their moral theories are, respectively, aposteriori and apriori, and so incommensurable. Two points of commensurability and grounds for comparative evaluation are two basic problems that any theory in moral psychology must address. They are moral ignorance (I dont know what I ought to do) and weakness (I dont do what I know I ought to do).(1) In the Nicomachean Ethics (hereafter Ethics), Aristotle†¦show more content†¦. . uniformity of action which by frequent repetition has become a necessity, then it is not a skill proceeding from freedom and accordingly not a moral skill (66). Further, inner freedom is a rational self-control which enables one to subdue ones emotions and to govern ones passions (67). Essential here is his claim that a virtue is not a free skill unless it is a free act of a moral will which in adopting a rule also declares it to be a universal law (66-67). Kants concept of willing (i) freely and (ii) universally leads to his revisionist definition of virtue as moral habit. The key to (i) is to be found in his insistence on the cognitive certainty of the following metaphysical thesis. Even if the phenomenal self is completely determined causally, the moral self is free because it is noumenal (see the Critique of Practical Reason 28-34, 43-52, 55-59, 100-106; hereafter Practical Reason). He claims that the noumenal self is a cause imminent in experience because it is an efficient cause through Ideas (50). In short, Kant rejects the formation of moral habits through repetition in order to protect radically the freedom of the moral agent from phenomenal and scientific determinism. The key to (ii) is Kants rejection of Aristotles following advice. Since the cognitive results of a kind of reasoning is determined by its subject matter, it is foolish to require of moral reasoning the certainty and precision one can expectShow MoreRelatedVirtue Vs. Moral Virtue938 Words   |  4 PagesWhat is virtue? Is it something we can all comprehend? Is it part of our sou l, mind or bodies? Perhaps it’s a type of lifestyle where we act a certain way and treat everyone equally. Or maybe it’s a belief or religion which carries its own sets of rules and regulations. Many individuals are mistaken for the true definition of virtue; virtue is a theory used to make moral decisions which leads to happiness. Moral virtue is to be learned through habit and practice, which makes one into a better personRead MoreThe Is The Supreme Good938 Words   |  4 Pagesdescribes two types of virtue – intellectual and moral. He describes intellectual virtue as instruction to obtain new knowledge, whereas moral virtue seems to be obtained through habit due to intense training and practice. An example of practicing intellectual virtue may be studying long and hard for an exam because the end result of earning a good grade, would make almost any and every one happier than if they did not study for the exam. In regards to intellectual virtue, obtaining ne w knowledgeRead More Aristotle and the Book of Nicomanchean Ethics Essay1496 Words   |  6 Pagesof virtue is something pleasurable in itself. The virtuous person takes pleasure in doing virtuous things. The role of virtue is an important one for Aristotle. Without virtue, it seems one cannot obtain happiness. Virtue acts as a linking factor to happiness. Aristotle states that the human function is the life activity of the part of the soul that has reason. He extends this further by stating that some sort of activity of the past of the soul that has reason has to be according to virtue. ThisRead More Aristotle Essay examples1049 Words   |  5 Pagesin life. You can’t reach happiness unless you work hard and become successful. That is where virtue comes into play. A human’s function is to engage in â€Å"an activity of the soul which is in accordance with virtue† and which â€Å"is in conformity with reason† (page 76, Palmer). The two kinds of virtue are intellectual and moral. Our virtues are what make us all individual and all different. Intellectual virtues are what we are born with and what we learn. It is our nature as humans and what we have inheritedRead MoreThe Moral Life Of Aristotle s Nicomachean Ethics1345 Words   |  6 Pagesabout the virtues that are needed to live a moral life. He explains what a good life consists of and the proper development and management of the elements within a man. This reading covers everything from how to acquire a virtue, to the differences and meaning behind pleasure and pain. In the first chapter, Aristotle divides virtue into two separate meanings. The first one is virtue of thought, which requires you to learn from experiences throughout your life. The second one is virtue of characterRead MoreAristotle s Views On Happiness1509 Words   |  7 PagesAristotle’s claim that virtuous activity and activity of the soul in accordance with virtue ultimately leads to happiness (Aristotle, Pursuit of Happiness) In the Nicomachean Ethics Aristotle explains in detail his definition of happiness and places happiness as the highest good for an individual. He explains that happiness is the good a person aims for and this goal is achieved through actively seeking virtue. Aristotle sees happiness as something a person acquires throughout their entire lifeRead MoreComparison Between Aristotle And Kant1388 Words   |  6 Pagesjustice, and virtues. In this essay there will given facts on virtues between two philosophers who have different views on the topic. Aristotle and Kant have two totally different views on virtue, one being based on the soul and how you character depicts you virtue and the other which is based of the fact that anyone has a chance of being morally good, even bad people. There is a lot of disagreement between Aristotle and Kant, which has examples to back the disagreements. Aristotle takes virtue as an excellenceRead MoreVirtues Of Happiness Moral Ethics856 Words   |  4 P agesVirtues of Happiness Moral Ethics An individual’s virtue ethics does not depend on the society that they live in, the spirituality that they follow, or their culture/upbringing; but they depend exclusively on the individuals themselves. Aristotle introduced moral ethics theory in his Nicomachean Ethics books. The idea of ethics is questioning long term goals, ‘what sort of person do I want to be’ instead of instantaneous decisions that question ‘what should I do in this situation?’ Virtues areRead MoreAristotle s Theory Of Moral Virtue1269 Words   |  6 Pagestheory of moral virtue. Aristotle does this to give understanding of what it means to be morally virtuous, and how to achieve it. I believe Aristotle’s theory, in the face of objections regarding the relativity of virtue, is sufficient to achieve an understanding to what it means to be morally virtuous and how to act in a morally virtuous manner. Aristotle uses book one of the Nicomachean Ethics to layout the foundational frame work from which he arrive at his theory of moral virtue. He begins by focusingRead MoreMarta Is The Oldest Of Four Children Essay1075 Words   |  5 Pagesconsider more of a virtue ethics approach. Marta’s teachers should consider reflecting upon her situation using Aristotle’s Virtue Ethics. Virtue Ethics puts emphasis on the individual’s character and moral virtues. â€Å"Virtue Ethics (or Virtue Theory) is an approach to Ethics that emphasizes an individual s character as the key element of ethical thinking, rather than rules about the acts themselves (Deontology) or their consequences (Consequentialism).† (Philosophy Basics, 2008). Virtue ethics is very

Thursday, May 14, 2020

The American Dream The Dream Of Abundance - 1229 Words

freedom includes the opportunity for success and achievement, and an upward social flexibility for the family and children, completed through hard work in a society with few walls. The American dream has always been a staple of American culture. When people speak of it, they often refer to the first half of the 20th century. Despite this, the American Dream is just as relevant to American culture today as it was in the last century. In this essay, we will explore the American dream and just what it is. Firstly, it’s important to mention the American dream isn’t measured based on what an individual has. It must be measured on its principles and how they apply to society. Although the American dream isn’t as distinct from the rest of the†¦show more content†¦One can say the American dream has been born out of the constitution. It’s the constitution that allows it to exist. Without the rights enshrined in this document, the American dream wouldn’t be able to persevere. Today, the American dream is still relevant. How people achieve this dream has changed, but the basic principles of it haven’t. The difference today is young people may go to college instead of an apprenticeship to go about their pursuit of the American dream. In conclusion, the American dream is about both choice in the consumer industry and unlimited freedom of choice. These are principles Americans demand in everything they do. In many ways, the American dream has grown to symbolize more than just the consumer industry. The American dream is a symbol of a strong America. Here are the top reasons for believing in the national dream: 59%: â€Å"I’m intelligent and work hard, so I should succeed.† 52%: â€Å"America is the land of opportunity.† 25%: â€Å"I am an optimist.† 25%: â€Å"I have a secure job or business.† 15%: â€Å"My religious faith insures I will find fulfillment.† 2%: Not sure or other. Here are the reasons given by those who say the dream does not exist: 44%: â€Å"The powers that be don’t care about people like me.† 29%: â€Å"Americans shouldn’t think of themselves as special and entitled to an ideal life.† 27%: â€Å"Where I live, it costs too much, and the American Dream is just out of reach.† 14%: Not sure or other.Show MoreRelatedThe Failure Of The American Dream1092 Words   |  5 Pages The Unavoidable Failure of the American Dream When times are hard many resort to dreaming about their perfect image of what life can be. Their dream will be unattainable because life is never perfect. The American Dream is an idea many thought about during the Great Depression because times were harder for the average working American. The Great Depression occurred during the 1930s when the economy collapsed and eventually one out of four people became unemployed. The Dust Bowl added to the stressRead MoreNo Escape From The Incessant Dream918 Words   |  4 PagesThere is no escape from the incessant dream. It encompasses every factor of the modern American lifestyle. It all begins with The American Dream, in which everyone strives to become part of something bigger then themselves. The obsession, that supposedly defines how happiness can be obtained. But happiness is not, contrary to the beliefs of the American Dreamers, measured on a checklist including 2.5 kids, 1 dog, 1 cat, baby blue house in suburbs, white picket fence, 2 car garage, and a perfectlyRead MoreMy Opinon on the American Dream1393 Words   |  6 Pagesyou gave me. Thanks. The so-called American Dream is one of the most time-honored and clichà © phrases used to describe the conception of the United States. It is commonly used to refer to the notion that anyone can come to this country and, through hard work and sheer will, change his or her fortune and lot in life in a way that other countries simply do not allow people to do. However, it is interesting to see that this popular idea of the American Dream does not necessarily correlate to the perceptionsRead MoreThe Beginning Of Expansion Of The Middle Class957 Words   |  4 PagesPost-World War II United States was a significant period of time when the lifestyle of American people changed dramatically. Long period of economic booms brought mass suburbanization and people purchased their own home appliances, houses, and automobiles. As a matter of fact, in the background of the change of American lifestyle, there were repeated technological innovations. Successful mass productions of goods accelerate d buying activities, which promoted the economic development in the UnitedRead MoreThe Grapes Of Wrath And Of Mice And Men1644 Words   |  7 PagesJarvis Johnson Research Paper John Steinbeck is an American author of 27 books, widely known for award winning novels, The Grapes of Wrath and Of Mice and Men; Steinbeck is also a Nobel Prize winning of Literature. Steinbeck’s writing expresses realistic and creative thoughts, combining as they do compassionate comedy (through Lennie) and intense social perception with their surrounding national culture. John Steinbeck, â€Å"Of mice and Men†, Printed in 1937, articulating a tale of characters, GeorgeRead MoreThe Narrative of the Life of Frederick Douglass and its Illustrations of the American Dream1474 Words   |  6 PagesThe American dream can be defined as the promise of living in America with opportunities for all, regardless of social class, and according to their ability and effort (Schnell, 2010). Proponents of the American dream believe that there is equal opportunity for all in the American society to achieve success. Success is not pegged on social status, race, or creed, but rather on an individual’s own efforts. The definition of the American dream has unique interpretations to different people. The mostRead MoreThe Emptiness of the American Dream in The Great Gatsby Essay1130 Words   |  5 PagesGatsby’s sole purpose in life is to achieve the American Dream: to become a land owner, married to the love of his life, who live in comfort and abundan ce. However, he never gets everything he wants as his love for Daisy is not as fully reciprocated as he wishes it to be. His dream, and the one Nick pursues as well, are only dreams in the end. The culture of the time only gives empty fulfillment with no real substance. The people, like their dreams, are only illusions of what they want to be. Gatsby’sRead MoreRhetorical Analysis Of I Have A Dream Speech850 Words   |  4 PagesAt the March on Washington, August 28, 1963 Martin Luther King Jr. delivered the famous â€Å"I Have a Dream† speech. King was encouraged to write the speech because of all the injustices involving minority groups in America. He hopes to be a â€Å"beacon of light†(American Rhetoric:Martin Luther King) to many. Even though the â€Å"I Have a Dream† speech is targeted towards the negroes in the southern states in America that go through the struggle of inequality, it can be used to help all races. The purpose ofRead More Unfulfilled Dreams in The Great Gatsby by F. Scott Fitzgerald1401 Words   |  6 PagesUnfulfilled Dreams in The Great Gatsby by F. Scott Fitzgerald Everyone has dreams of being successful in life. When the word American comes to mind one often thinks of the land of opportunity. This dream was apparent with the first settlers, and it is apparent in today’s society. In F. Scott Fitzgerald, The Great Gatsby (1925), he illustrates the challenges and tragedies associated with the American dream. By examining Jay Gatsby, Tom Buchanan, and Myrtle Wilson through the narrator Nick CarrawayRead MoreThe Great Gatsby By F. Scott Fitzgerald1714 Words   |  7 Pagessneers at their indulgent, careless ways of living. At the same time, all of the characters, including Nick himself, are seduced by the American Dream and its deceiving glamor. Though the book may seem as if it endorses the class structure, ultimately Fitzgerald uses connotation, the personalities of his characters, and examples of failure of the American Dream in order to show the deficiency of the capitalist system and the class structure. The Great Gatsby is bursting with hidden meanings. Fitzgerald

Wednesday, May 6, 2020

Civil Rights Heroes By Jonathan Kozol - 1504 Words

The names Martin Luther King, Rosa Parks, Langston Hughes, Jackie Robinson, Fannie Lou Hamer and Thurgood Marshall are all civil rights heroes, not to be forgotten. However, Jonathan Kozol reveals that the schools he has had experience with that are named after these civil rights champions are actually dishonoring the dead. Professor Gary Orfield indicates that schools that are comprised mostly of minority students, less than 1% white, are essentially â€Å"apartheid schools.† There is a reciprocal action, â€Å"To give up on integration†¦.requires us to consciously and deliberately accept segregation†(Orfield and Eaton, 20). It is noted that some of the reasons New York has this problem is due to government enforced school boundaries, housing segregation and non-enforced fair housing laws. Thus, the schools are named after the heroes in a show of respect and honor, yet their segregation is a dishonor to the namesakes. The racial isolation of the students le aves them feeling hidden, unwanted and inferior. This is a dishonor to those students and the people who fought so persistently for equal opportunities. Among other injustices, some schools in the South Bronx and other areas do not have basic essentials needed to conduct a safe environment ripe for learning. The apartheid schools are unsafe and underfunded, lacking enough rooms, chairs, play areas, libraries and enriching programs such as art and music. The funding disparity is saddening; with the Board of Education

Tuesday, May 5, 2020

Principles of Lender Liability Management

Question: Discuss about the Principles of Lender Liability Management. Answer: Introduction: Auditing is a process that involves the examination of various accounts of an organization. There are different kinds of accounts in an organization. It is very natural that there can be mistakes in some of toes accounts that can be occurred at the time of formulating those accounts (Louwers et al. 2013). It is the responsibility of the auditors to detect the material misstatements in the accounts of the company so that the annual report of the organization is true and fair. The given case study states that Impulse Private Limited, widely known as Impulse, is an entertainment system manufacturer that was established in the year of 2005. From the very first day of the company, King and Queen have been performing the audit operations of the company. It can be said that there is a good relation between Impulse and King and Queen. As per the given case study, King and Queen have examined the business accounts of Impulse and they have given the unqualified audit report to the company. The auditors issue the unqualified audit report when they find that there is not any kind of material misstatement in the financial accounts of the organization; and the company has been formulated by complying all the rules and regulations of Generally Accepted Accounting Principles (GAAP) (Czerney, Schmidt and Thompson 2014). On the contrary, the qualified audit report of the auditors states that there the accounts of a business organization are nor free from material misstatement and there is a presence of fraud or manipulation in those accounts (Ittonen 2012). However, it is mentioned in the case study that Impulse was not in a good condition at that time as the company was facing massive liquidity problems. Impulse was facing massive debtors and inventory related issues at that period. After that, the company took a massive loan from Easy Finance Limited (EFL) to revive the liquidity position of the company. Later, the financial position of the company deteriorated and the company was liquidated in the month of December 2012. This liquidation resulted in the loss of the loan money that was given by EFL; and for this reason, EFL is taking legal actions against King and Queen. As per EFL, the unqualified report of the auditor did not reflect the liquidity problem of the company and this reason contributed to the loss of money to EFL. The main argument of the topic is that whether King and Queen are liable to EFL or not. In this regard, it is necessary to shed light on the responsibility of the auditors. The main responsibility of auditors is to plan and perform the whole audit operation of an organization so that it can be verified that the different financial accounts of the organization is free from material misstatement and all kinds of frauds (Asare and Wright 2012). On the other hand, it is the responsibility of the auditors to take care that the company is following the rules and regulations of Generally Accepted Accounting Principles (GAAP) (Schroeder 2013). These are the two major responsibilities of the auditors. It is the responsibility of the management to interpret the audit report of the organization. Releasing details about the liquidity position of the company is the responsibility of the management. The auditors have nothing to do with the liquidity position of the company. The purpose of the audi t report was unknown to King and queen. As per the rules and regulations of audit, the auditors are not liable to any third party if they do not know the purpose of their audit report. In this case, King and Queen were not informed the purpose of the audit report. Thus, King and Queen have no liability towards EFL. Some examples of popular cases are presented below to support the answer. The first case is Marcus Bros. Textile vs. Price Waterhouse (1999). There are three parties in the case. In this case, Price Warehouse was the audit partner of Piece Goods Shops Company (Piece Goods). As per the audit report of Price Warehouse, the accounts of Piece Goods were fairly presented and they were free from all kinds of material misstatement. Based on the audit report of Price Warehouse, Marcus Bro. made an extension in the credits to Piece Goods. However, in the year of 1993, Piece Goods became bankrupt and Marcus Bros. could not recover the money invested in Piece limited. Marcus Bros. files case against Price Warehouse by stating that the audit report of Price Warehouse did not reflect the financial condition of the company. However, the judgment of the court was in the favor of Price Warehouse as any auditor is not liable to any third party without knowing the purpose of the audit program (Hood 2012). Landell vs. Lybrand is the example of second case. As per this case, CPA was the auditor of Lybrand Ross Bros. Montgomery. Landell purchased eleven shares of the company Lybrand Ross Bros. after considering the report of CPA. However, the Plaintiff Landell had to face loss as the financial position of the company deteriorated and the share prices decreased massively. Plaintiff Landell filed a case against CPA; but the court made the judgment in the favor of CPA as the auditors are not liable to any third parties (Koppelman 2014). Based on the above discussion and the examples, it can be said that the King and Queen is not liable to EFL as the auditors have no responsibility to any third party. Confidentiality is one of the most important aspects of auditing. It is the responsibility of the auditors to maintain confidentiality regarding the important data and information of the audit client. The auditors do not have any right to disclose any kinds of information about the audit client to any third party. They cannot even disclose the important data to the other employees of the client firm (Mironeasa and Codin? 2013). There are two dimension of the case. At the presence of the consent of Impulse, King and Queen would have liability towards EFL. At the presence of consent from Impulse, King and Queen needed to disclose the liquidity position to any third party. At that point, King and Queen had to make further valuation of the liquidity position of the company as they were directed to disclose the liquidity position of the company. Hence, King and Queen would be liable to EFL. Another dimension of the case could be the absence of the consent of Impulse to King and Queen to d isclose any kind of financial position of the company. In this point, it is the utmost responsibility of King and Queen not to disclose any kinds of information of the financial position of the company. As per the rules and regulations auditing, King and Queen would make a serious offense if they disclose the liquidity situation of Impulse to EFL for the ease of their decision making process. In this case, King and Queen have no responsibility towards ELF as EFL is a third party to King and Queen. Thus, King and Queen would not be liable to EFL in this purpose. It is desired that the auditors do not have any kinds of financial interest in any of the properties of the audit client. This is called the independence of the auditors (Hoos, d'Arcy, and Messier 2012). As per the principles of Generally Accepted Accounting Principles (GAAP), there are two kinds of auditors independence. One is Actual Independence and another is Perceived Independence. Both of them are discussed below: Actual Independence: There are two other name of actual independence. They are real Independence and Independence in fact. Actual independence refers to the state of mind of the auditors. It is desired that the auditors must have special state of mind at the time of the audit process. This specific state of mind is called the Actual Independence of the auditors. The presence of actual independence helps the auditors to take critical as well as crucial decisions in the tricky situations. Often it happens that the management of that organization puts the auditors in difficult situation; actual independence assists the auditors to take perfect decisions in this type of situations (Dogui, Boiral and Heras?Saizarbitoria 2014). Perceived independence: The other name of perceived independence is the independence in appearance. Perceived independence evaluates the viewpoints of the auditors. An auditor who has perceived independence can analyze any critical situation better than any other can and they can judge the situation in different ways. Perceived independence assists the auditors in deriving different solution of a same problem so that the best one can be selected among them. It is the perception of the auditors to see different kinds of auditing problems. One of the major features of perceived independence is that it cannot be measured. Different auditor has different kinds of perceived independence. An auditor having actual and perceived independence can perform the audit operations more perfectly (Schmidt 2012). The provided situation says that Bob is continuing his higher study and the audit profession in Club Casino at the same time. It has been mentioned that Bob has copied some of the financial information of the company for his own purpose without the consent of the company. The confidentiality principles of auditors say that the auditors of an organization cannot disclose or copy the data and information of that organization to anyone. This principle indicates that the act done by Bob is a serious offence as it is against the principles of auditing. The companies should implement more effective safety measures so that the important data and information is kept in safe places. On the other hand, the passwords or ant details of important information cannot be disclosed to anyone (Shaub and Braun 2014). As per the situation provided, Wendy is performing the audit operation in Ace Limited. After the retirement of the company secretary of Ace Limited, the position was vacant for six months. Wendy was the temporary company secretary of Ace Limited at that period. As per the auditing principles, this act of Wendy is against regulations of auditing. It has been mentioned in the audit principles that an auditor cannot play any role of senior management in the same organization. This act of Wendy contributes in the breaching of auditing principles. There is a safeguard available for this act. The company secretary position needs to be replaced. On the other hand, the company can terminate Wendy as audit assistance as per the rules and regulations of audit authority (Weirich and Reinstein 2014). This case states that one of a factory supervisor of Precision Machinery Limited is the father of Leo. As per the case study, Leo was appointed as the internal audit partner of Precision machinery Limited who has the responsibility to control the cash payment system. This act of Leo is against the rules of auditing. This rule says that any relative, son, daughter, or close friends of any member of the organization cannot be the auditors of the same company. Thus, the act of Leo has breached the rules of auditing. Leo should be replaced from the internal auditor position of Precision machinery Limited as a corrective measure (Stuart 2012). The auditing rules and regulations say that the auditors cannot take any kind of gifts from the audit client as it can influence the decision of the auditors (Arruada 2013). As per the given scenario, Chan and Associates is the audit partner of Reproduction Private limited. Chan and Associates has taken furniture and shares from Reproduction Private Limited as their outstanding fees for three years. Moreover, the value of the furniture was not worth the full fees of Chan and Associates. This is a serious offence as it is against the rule of auditing. It is against the integrity of the audit process. Chan and Associates should immediate return all the furniture and shares as a corrective measure (MaAyan and Carmeli 2015). References Arruada, B., 2013.The economics of audit quality: Private incentives and the regulation of audit and non-audit services. Springer Science Business Media. Asare, S.K. and Wright, A.M., 2012. Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report on the financial statements.Accounting Horizons,26(2), pp.193-217. Czerney, K., Schmidt, J.J. and Thompson, A.M., 2014. Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?.The Accounting Review,89(6), pp.2115-2149. Dogui, K., Boiral, O. and Heras?Saizarbitoria, I., 2014. Audit fees and auditor independence: The case of ISO 14001 certification.International Journal of Auditing,18(1), pp.14-26. Hood, P., 2012.Principles of Lender Liability. Oxford University Press. Hoos, F., d'Arcy, A.C. and Messier, W., 2012, March. Serving two masters: Experimental evidence on internal auditors' independence. In1er WORKSHOP" Audit". Ittonen, K., 2012. Market reactions to qualified audit reports: research approaches.Accounting Research Journal,25(1), pp.8-24. Koppelman, E.L., 2014. The Validity of a Covenant of Indemnity in an Illegal Lease.St. John's Law Review,5(1), p.10. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013.Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. MaAyan, Y. and Carmeli, A., 2015. Internal Audits as a Source of Ethical Behavior, Efficiency, and Effectiveness in Work Units.Journal of Business Ethics, pp.1-17. Mironeasa, C. and Codin?, G.G., 2013. A new approach of audit functions and principles.Journal of Cleaner Production,43, pp.27-36. Schmidt, J.J., 2012. Perceived auditor independence and audit litigation: The role of nonaudit services fees.The Accounting Review,87(3), pp.1033-1065. Schroeder, J.H., 2013.What is the role of auditing in earnings announcement disclosures? the impact of audit completeness and quality on gaap disclosure details. MICHIGAN STATE UNIVERSITY. Shaub, M.K. and Braun, R.L., 2014. Call of duty: A framework for auditors ethical decisions. InAccounting for the Public Interest(pp. 3-25). Springer Netherlands. Stuart, I., 2012.Auditing and assurance services: an applied approach. McGraw-Hill/Irwin. Weirich, T.R. and Reinstein, A., 2014. The PCAOB's Proposed New Audit Report.The CPA Journal,84(4), p.24.