Monday, December 30, 2019

The Pros of Animal Testing Essay - 1412 Words

Albert Sabin, the developer of the polio vaccine once said, â€Å"Without animal research, polio would still be claiming thousands of lives each year.† Polio is a deadly disease caused by a virus that spreads from person to person. This infectious disease renders the brain and spinal cord helpless while also ensuring a permanent case of paralysis to the victim. According to the Centers for Disease Control and Prevention, â€Å"†¦13,000 to 20,000 para-lytic cases were reported annually,† before the 18th century. After the introduction of the polio vaccine, â€Å"†¦a total of 2,525 paralytic cases were reported, compared with 61 in 1965.† This dramatic decrease in the prominence of the polio disease can only be attributed to the success of animal testing.†¦show more content†¦The Animal Welfare Act (AWA) requires research facilities to have a certified veterinarian,†Ã¢â‚¬ ¦who shall provide adequate veterinary care.† The AWA also requ ires animals used in research to be presented with appropriate housing, feeding, handling, sanitation, ventilation, and sheltering. The regulations are promptly guarded by The Institutional Care and Use Committee. The Institutional Care and Use Committee must ensure the appropriate handling and treatment of laboratory animals by reviewing and inspecting every research study. If a research study is viewed as potentially harmful to animals without reason then the Committee will close the study. The safety of test animals are protected and monitored by federal agencies. The notion of animals being brutally kept in hostile conditions can easily be swept away by the actions and protocols enacted by the U.S. government. These actions and protocols are meant to ensure the humane treatment of test animals. Another point of opposition directed towards animal testing is the belief that research on animals is irrelevant to the beneficiary of people because animals are different from people, re ndering experiments inaccurate and useless. PETA has noted that the Food and Drug Association has accounted, â€Å"...92 percent of all drugs that are shown to be safe and effective in animal tests fail in human trials,† due to the inability of working or its potential danger.Show MoreRelatedThe Pros And Cons Of Animal Testing937 Words   |  4 PagesAbout Animal Testing? Kaylee Smith 9-6-2017 AGR 199 Introduction and Background Not very many people think about the fact that a majority of the products they buy have been tested on animals, let alone animal testing in general. Animal testing has been going on for many years, with the use of dogs, cats, mice, rabbits, mini pigs, and farm animals. When someone brings up animal testing there usually is an argument about the pros and cons. Many people are against it because the animals are beingRead MorePros And Cons Of Animal Testing1074 Words   |  5 Pages Animal Testing is a enormous upset in the word today. Animal activist have been trying to put an end to it for years , but to no avail. Animal testing is when scientist will use animals to do experiments on . They will either hook heavy machinery to these poor defenseless animals or inject them with harsh chemicals just to see if its okay for human use. Over 26 millions of animals are used every year in just the united states alone for these cruel acts by the hand of man. Testing on animals haveRead M oreThe Pros and Cons of Animal Testing1413 Words   |  6 PagesIntroduction Each year in USA laboratories more then 100 million animals are burned, poisoned and lamed (Top 5 Shocking Animal Experimentation Facts). Each year scientists use animals in order to progress, to improve life of people and animals. However, many testing animals suffer and die. But others do not agree and support the fact that we should use animals because of advance. So what are advantages and disadvantages of using animals? This problem will be researched from different areas such asRead MorePros And Cons Of Animal Testing1288 Words   |  6 Pagesâ€Å"Each animal bred or used for research, whether a mouse, fish, or monkey, is an individual capable of experiencing pain, suffering, and distress† (â€Å"Animal† 2013). The advancements in technology today had sparked a debate worldwide on whether it is right or wrong to use animals for experimentation in laboratories. With newly advanced scientific technology, experts are able to utilize advanced technology to simulate functions of the human body on a much smaller scale, including microchips of humanRead MoreThe Pros and Cons of Animal Testing2973 Words   |  12 Pagescabinet has been tested on an animal at one point or another. A government funded corporation called the Food and Drug Administration, abbreviated as the FDA, is in charge of making sure that all drugs, cosmetics, biological products, and more are efficient, secure, and safe for human usage. The FDA will not allow any dr ug to be released or sold to the human population if it has not first been tested on animals. In fact, when a drug is first created it is tested on animals before humans are even allowedRead MoreThe Pros And Cons Of Animal Testing2487 Words   |  10 PagesMillions of animals suffer painfully and even die as an outcome of scientific research. The effects of drugs, food additives, cosmetics and other chemical products slowly kill innocent animals every year. Although some people believe animal testing is necessary, others firmly believe that the alternatives choices that have been discovered over the years are the way to go. Especially because these choices are cheaper, more reliable and do not harm animals. This essay looks into the pros and cons ofRead MoreThe Pros And Cons Of Animal Testing On Animals1896 Words   |  8 PagesHow many animals do you think are used each year in the United States, alone for scientific and commercial animal testing? What if I told you, 26-million animals, remember just in the United States, are used yearly. Animal testing has been used for research since at least 500 B.C. Some people, such as Scientists, say it has extremely revolutionized the society that we are today, such as being able to have vaccines. If it was not for animals testing, we would not have the Hepatitis B shot. In contrastRead MoreAnimal Testing: Pros and Cons Essay1021 Words   |  5 Pages The ethical treatment and testing on animals is a widely controversial subject in the field of zoology. Views on animal testing range from positivity to full negativity. Animals such as mice and rats have been found to have psychological and genetic similarities that relate to humans which make them perfect for the experimental trials. Before various products are put out for humans consumption, animals are the most common way for companies to see if their new inventions work. The benefits andRead MoreThe Pros And Cons Of Animal Testing1502 Words   |  7 Pagesthat animal testing is beneficial to the advancement of human knowledge, while animal rights’ activists claim that animal testing is not humane and violates animals’ rights. The controversy over animal testing is best understood as a disagreement about whether animal testing is beneficial to humans. Each year more than 100 million animals are killed in the U.S. Every country has a law that permits medical ex perimentation on animals. While some countries protect particular kinds of animals fromRead More History and Pros of Animal Testing Essay1233 Words   |  5 PagesHistory and Pros of Animal Testing Abstract: Animal research refers to the use of non-human animals for testing or experimenting on. The first recorded use of animals for testing started with the Greeks in the third and fourth century BC. The use of animals for testing is usually in the basic fields of; biomedical research, security, evaluation and education of a product. It is estimated that almost 50 million—100 million animals are tested on and killed annually, but this is usually done to

Sunday, December 22, 2019

Essay on Intergroup Conflict - 772 Words

| Intergroup Conflict | What is it and how do we fix it? | | Victoria Hull | 1/5/2013 | | Intergroup conflict is when members of a group have hostility towards one another. This can be seen in the cases of juvenile delinquents within a detention center who are also members of active gangs. They all have one thing in common – they are part of a group (the detention center) and are part of smaller groups (their individual gangs). These differences cause the intergroup conflicts. There are several concepts which contribute to the formation of intergroup conflicts: stereotypes, prejudice and discrimination. According to the text stereotype is, â€Å"a generalized belief about members of a group.† Prejudice is defined as â€Å"a†¦show more content†¦Many gangs are formed into racial groups (Mexican, African-American, Chinese, etc.) and are extremely hateful of any gang which contains different races. Having these different gang members in a detention center together may cause intergroup conflicts as discrimination has been become a way of life and they do not treat each other with any kind of respect. There are several strategies that can be used to reduce intergroup conflict between gang members in a detention center. The first step would be to have both individual and group counseling sessions in which the individuals can discuss at liberty their thoughts, feelings, and emotions about violent situations and gang life. This openness will allow them to recognize the connections that they all have and the differences they possess as well. Also, this will give them deeper insight into the reasoning behind their actions when within a gang. Another program that could be set up for these young men is to have them involved in community service programs in which they all have the same focus: to help out their surrounding communities. This will not only give them satisfaction in knowing that they are helping someone but it also gives the members some common ground and respect for one another. They will all have to learn to come together a nd cooperate within the group. A boot camp-type program may be beneficial to some of these residents as sometimes aShow MoreRelatedInterpersonal Conflict And Intergroup Conflict825 Words   |  4 Pagestypes of conflicts have been around since the beginning of time. Most of the time when people have contact, there is some type of conflict. According to Lewicki, Barry, and Saunders (2007), â€Å"interpersonal conflict is a major level of conflict that occurs between co-workers, siblings, spouses, roommates and neighbors and this is the form of conflict that most people think about† (p.203). Conflicts happen daily, in private life or in the public, depending on the situation these conflicts can be bigRead MoreIntergroup Conflict Examples1635 Words   |  7 Pagesand understand the term intergroup conflict, being knowledgeable of what each term is defined as will allow a clearer concept. Your Dictionary defines intergroup as, â€Å"something that deals with two or more col lections of different people. An example of something intergroup is a type of meeting involving two different ethnic groups.† Your Dictionary defines conflict as, â€Å"a fight or disagreement or to clash with someone or something.† Combining the two terms intergroup conflict, in my words I think theRead MoreA Brief Note On Intergroup Conflict And Its Effect On Society1739 Words   |  7 PagesIntergroup Conflict In business and within life more than a few people usually possess a set of standards, or normalcies that determine how they select to behave as a member of a group within our society. A number of groups establish an acquired relationship between them in order to complete a task in the business world. This form of collaboration is the actual reason people stay interrelated and attempting to accomplish a goal. When this process happens it can now and then create conflict. In theRead MoreA Brief Note On Intergroup Conflict And Its Effect On Society1714 Words   |  7 PagesIntergroup Conflict In business and or in life most people usually possess a set of standards, or normalcies that determine how they choose to behave as a member of a group within our society. Most groups establish an acquired relationship between them in order to complete a task in the business world. This form of collaboration is the very reason people are interrelating and trying to accomplish a goal. When this process happens it can sometimes create conflict. In the business world conflict canRead MoreAnalysis Of The Healthamerica Mount Olivet Medical Center Intergroup Conflict809 Words   |  4 PagesHealthAmerica Mount Olivet Medical Center Intergroup Conflict Case is from the human resource frame. This frame puts the human perspective as the focal point of the issues surrounding HealthAmerica. Using the human resource frame to define the issues will explain underlying reasons for the issues and provide options for mitigating the issues at hand with the aid of Argyris and Schà ¶en’s theor ies for action. Nancy Grower’s desire to keep control over MOMC’s nurses conflicts with HA’s corporate and Sheila Hines’sRead MoreIs Ethnocentrism And Social Identity Are The Crux Of Intergroup Conflict And Divisiveness On A Global Scale?871 Words   |  4 PagesUnit 9 Written Assignment Ethnocentrism and social identity are the crux of intergroup conflict and divisiveness on a global scale. The theory of ethnocentrism is founded on the presumptions put forth by Sumner (1906), in Folkways, a sociological treatise on†¦ the. Sumner (1906) remarked, â€Å"[e]thnocentrism is the technical name for this view of things in which one’s own group is the center of everything, and all others are scaled and rated with reference to it† (as cited in Segall et al., 1990, pRead MoreInter Team Conflicts And Interpersonal Conflicts1306 Words   |  6 Pagestype of conflict will arise. Every member of a team has value and each one must understand that a team without conflict is necessary to accomplish the goal at hand (Mosley, 2005). There are multiple things that can lead to conflicts and leaders must recognize these to have an effective team. As a result of this, the leader must take into account everyone’s background and experience level as the team is formed. This paper will discuss the inter-team conflicts, interpersonal conflicts, why policiesRead MoreSources of Interpersonal Conflict Essay638 Words   |  3 PagesSources of Interpersonal Conflict Everyone does not have the same goals or objections in life. We all have a set of expectations that differs from each others expectation. In a team or group it is already given that there will be some form disagreement. Disagreements can come in such area as roles of group members, task assignments, workloads, meeting scheduling, rules, work flow process and others. For example, at work I am a part of a team that has daily functions that help other teams completeRead MoreConflict Management1178 Words   |  5 PagesConflict is a fact of life - for individuals, organizations, and societies. The costs of conflict are well-documented - high turnover, grievances and lawsuits, absenteeism, divorce, dysfunctional families, prejudice, fear. What many people dont realize is that well-managed conflict can actually be a force for positive change. Conflict is â€Å"an expressed struggle between at least two interdependent parties who perceive incompatible goals, scarce resources, and interference from others in achievingRead MoreBUS610 Week 3 Assignment Essay1695 Words   |  7 Pagesï » ¿ Conflict Identification and Resolution Mia A. Rapier BUS 610: Organizational Behavior Dr. Anthony Trotta September 28, 2014 Conflict is part of our human disposition; consequently, it is customary within organizations. â€Å"Left unanalyzed and unchecked, it can be a destructive force that consumes time, money and human resources. Learning the various ways that people resolve conflict and expanding their conflict resolution styles can lead to better results† (Sadri, 2012). Within organizations

Saturday, December 14, 2019

Little White Lies Free Essays

Shannon Law LITTLE WHITE LIES Have you ever told a lie to somebody? After telling that lie, did you feel guilty about it? Most of the time, people feel guilty or bad if they express their own opinion about something. Telling the truth is always essential for us in everyday life. We can be trusted by other people and at the same time, be able to express and support our own opinions. We will write a custom essay sample on Little White Lies or any similar topic only for you Order Now Honesty can never hurt anyone more than you lying to them. Why did you think Abraham Lincoln was nicknamed â€Å"Honest Abe? † Because he believed that honesty is the best policy. Telling the truth is the most important thing to do. It is better to tell the truth, admit your mistakes, and move on. People should tell the truth all the time to feel more comfortable. Telling the truth makes life so much simpler without having to worry about anything and without having to lag that guilt around that’s trapped inside your body. People appreciate this quality, and that gives value to us. People who tell the truth become more appreciated by other people. We have to keep a good image of ourselves. In order to do that, we must be honest in all situations. If a person lied to you, and you found out that he lied, would you ever trust that person again? Besides, when you tell the truth, it’s easier to support your own idea or opinions because you don’t have to create a completely made up story. People who lie invent a huge history and when you ask them some details, they’re quickly lost in the explanation and they forget some details to make their lie understandable. A good example of a person who thinks that it is essential to telling the truth is Abraham Lincoln. Do you know why Abraham Lincoln was nicknamed â€Å"Honest Abe? It is said that the roots of this nickname start in his early working life. As a young man, Abraham Lincoln worked as a general store clerk. On evening, he was counting money in the drawers after closing and found that he was a few cents over what should have been in the drawer. When he realized that he had accidentally short-changed a customer earlier that day, Lincoln walked a long distance to return the money to the customer. On another occasion, Lincoln discovered that he had given a woman too little tea for her money. He put what he owed her in a package and personally delivered it to the woman, who never even realized that she was not given the proper amount of tea until Lincoln showed up at her doorstep! Lincoln carried his regard for the truth through his years at the White House. He himself was deeply sincere. During the civil war, President Lincoln stated, â€Å"I hain’t been caught lying yet, and I don’t mean to be. † To Lincoln, the truth was not worth sacrificing for any gain, no matter how large that gain may have been. Honestly is good because, for example if you sneaked out in the middle of the night to meet up with your friends and your parents found out, wouldn’t they expect you to come home and explain everything to them truthfully? Wouldn’t they be even angry at you if you lied to their faces? My cousin had a personal experience with this. It happened in the summer of 2010. My cousin, Crystal, and her friends decided to sneak out. Crystal knew that it was wrong but she ended up going anyway. She and her friends decided to go to a club. Crystal and her friends all told their parents that they were sleeping over another person’s house. My aunt (Crystal’s mom) actually ended up calling Nicole’s (Crystal’s friend) house to check up on Crystal to see if she was there. Unfortunately, she wasn’t. While having the best time dancing at the club, Crystal felt a tap on her shoulder, she turned around and this person asked, â€Å"Can I have this dance? † That person ended up being her dad. Crystal and her friends immediately stopped, looked at each other and thought, †Oh no. † All of their parents knew that something was up and somehow put the pieces of the puzzles together and found out where they were. When she got home, her parents were very disappointed with the fact that she lied. Crystal ended up being ground for two weeks. This was the situation where I learned that honestly is the best policy and that lying will get you into more trouble. In conclusion, lying is lying. The part when lying is very bad is when it is deceitful. When you lie too much, nobody will believe you when you actually tell the truth. Your character will always be in question. You will also be known as the â€Å"liar† and people will never know if what you say can be true. Lying makes you untrustworthy and diminishes your character. How to cite Little White Lies, Essay examples

Friday, December 6, 2019

Inherent Risk Factor of DIPL-Free-Samples-Myassignmenthelp.com

Questions: 1.Explain how your results influence your planning decisions for the audit for the year ending 30 June 2015. 2.Identify two Inherent risk factors that arise from the nature of DIPLs Business Operations. 3.Identify and Explain two key fraud risk factors relating to Misstatements arising from Fraudulent Financial Reporting to which DIPL may be susceptible. 4.Clarify how the risk factors recognized that influence the conduct of the audit Answers: 1.Applying analytical procedures to the financial information for DIPL for the last three years The Analytical procedures is conducted on the financial report of companies such as DIPL are properly explained in this question. The development of plan for audit activities are assisted by the financial reports of the company. While undertaking the audit function, the audit plan which is used as a specific guideline should be followed strictly. It is very an important role of the assessor that to check that costs of audit at a reasonable level. In addition to this, the assessor must also assist in reducing the probability of misunderstanding with the customers. In the financial declarations for the firm DIPL analytical process should be used this refers to the broadcasting of such information which can be accessed from the financial declaration of the business enterprise. By the utilization of a variety of mechanisms the given process are needed to be evaluated. It is very important to study the financial declarations where several accountants and financial analysts gather informat ion that in turn assists in arriving at final decision-making activities on using the analytical approach (Sarens 2015). The main objective of analytical approach of common sizing is to evaluate the financial declarations based on a common specific point. Further, it helps in comparing the financial statement for a particular given period of time. Checking the type of reporting and to look after the different line of items which are already mentioned in the financial report is an important responsibility of the assessor. For example, it depends on the facts that how items are recorded such as net assets, net liabilities which goes along with the equity of the owner as presented in the financial reporting and also scrutinizing the detour after comparing with the normal activities. Moreover, one of the important analytical procedure which are present during analyzing the plan of audit is benchmarking. Apart from this, deviation of original financial declaration from that of the benchmark targets at identifying deviation and the reason for any detected variance for the purpose of defining actual problem ( Rao 2017). Thus for assessing the plan of audit activities and essential analytical approach in order to compare financial declarations, ratio analysis can be used as one of the important and effective tool. Clarify how the results can manipulate scheduling decisions for the audit for the year ended 30th June 2015 Particulars 2013 2014 2015 Profit Margin 0.068 0.60 0.06 Solvency Ratio 0.62 0.44 0.21 Current Ratio 1.42 1.46 1.50 The results of the planning is primarily explained in this question which had been done during the audit planning which also effects the outcome of the analytical approach which is adopted for the purpose of getting access to information from the financial statement (Sethi et al. 2017). An important role is played by Ratio analysis which helps to get information about the companys financial position. One such ratio that denotes profitability margin is the Profitability Ratio. It also represents profits that are earned by the organization and also looks over the overall the firms performances. In the past three years Profitability Ratio of DIPL from the year 2013, 2014, 2015 are 0.068, 0.60 and 0.06 respectively. Current Ratio which assists in determining and assessing the position of liquidity of DIPL for the year 2013, 2014 and 2015 stands at 1.42, 1.46 and 1.5 respectively. Generally, 2:1 is considered to be the ideal current ratio. Then comes the solvency ratio of DIPL for the year 2013, 2014, 2015 that are 0.62, 0.44 and 0.21 respectively. It is found that the overall cash flow remains adequate for meeting both short term and as well as the long term liabilities for DIPL after comparing the results of the ratio for the three consecutive years which are 2013, 2014 and 2015. Thus, it can be said that it is the assessors responsibility to understand the firms relative positive for three successive years and analyzing all those factors that may or might lead to some undesirable or unfavorable situation of business enterprise. 2.Identifying two inherent risk factor that arise from the nature of DIPL trade process The two inherent risk factors that are faced by DIPL in their business operations are required to be identified in this question. One of the most significant factors that also needs serious concern during conducting audit is the material misstated figures that are present in the financial declaration of the business (Carnegie and OConnell 2014). In order to get accustomed with different systematic and unsystematic risks it is very important to identify the financial declaration which are mentioned in the financial statements. A true and fair view of the financial statement which are either financial or non-financial can be drawn from these statements. Hence, evaluation of different types of risk is an important role of the assessor. One amongst many other risks that may leads to substantial error which results from activities such as operation, environment and nature of accounts is the Inherent risk. All though there are several different types of risks that might have some substantial impression on the financial statement. The bookkeeper cannot predict the risk after the omission is correlated as diverse error (Zhang 2017). It is noted from the case study that several transactions that were overlooked by the management of DIPL had been misplaced by the accounts. Ineffective planning of sales and also ineffective marketing activities which lead to inconsistencies are found. It is found that DIPLs financial declaration analysis favors the profit level which is produced out of revenue. The failures which needs adjustments in the functionalities and also in identification of requirement which are necessary for maintaining the required profit may also be faced by the management. The Macro and Micro economic factors needs to be identified by the management in terms of social, political and others as the business faced failure. The poor sales figures of DIPL can be found at the inherent level of risk that leads to risk while analyzing the financial declarations (McKee 2015). The different factors can be found which leads to inherent risk into numerous sectors. Material misstatement can be spotted in business enterprise due to falsification of different items and also due to some external factors which concerns the environment. Risk that affect the risk of material misstatement in the financial report There are some risk which are identified and those are needed to be considered as vulnerability in connotation with the misstatement of material for given assertion. Some of those risks are stated below: Excessive pressure on employees and also on the management is one of such identified inherent risk. Poor bookkeeping is the result of excessive load of work upon the staff members of the business. Certain qualities that causes issues relating to cash flow along with poor operating outcomes of the business can be found accompanied by poor liquidity. Misinterpreted error or risk of errors is another risk of the identified inherent risk. Reliability and also complexity is hampered by error or misrepresentation. As said earlier, unusual work load or pressure on management is another identified inherent risk. Sometimes it might happen that the management may get inducements or incentives for their job and it is not stated in the financial declaration (Soh et al. 2015). Integrity among the complete management is one of the identified inherent risk. Management of DIPL severely lacks required integrity and expects to be prepared for the loss of prestige or reputation in the overall community of the business. Nature of entity business is another inherent risk which is also identified. Growth of major economic and competitive environments are the outcome of business operations at DIPL. Apart from these, several risk can also be noted that lead to the business entitys general inherent risk. 3.Identify two key fraud risk factors relating to misstatement that arise from fraudulent financial coverage to which DIPL may be susceptible The substantial loss may be encountered by a business entity due to their assets that are the results of several fraudulent actions. Apart from this, when the workers are not satisfied then such fraud in business might occur which results in excessive workloads. Moreover, as a result of the management as also due to pressure from different investors, who for the purpose of attaining definite goal reports pecuniary outcomes, the business entity might meet high degree of fraud risk. In DIPL case study, in real the company suffers risk that occurs from the nature of operating and instigating the staff for engaging in fraudulent actions due to high dissatisfaction level. This is the outcome of the fact that the novel system of accounting had increased pressure and workloads on the staff members and on workers (Tang 2017). During the installation process of IT system at DIPL, it faces several fraudulent activities which in turn increases unnecessary and extreme pressure on employees. 4.Clarifiny how the risk factors recognized that influence the conduct of the audit The identification of risk that are related along with application of novel IT system of accounting for observing the happenings at different levels is the responsibility of the auditor. As the cost of paper is higher than the companies average cost, the process of raw material valuation is adopted by DIPL. For the purpose of evaluating and monitoring financial statements and various mechanisms the auditors are held responsible (Kend et al. 2014). As a result, for any business enterprise it assists in detection of risks in the financial statement in the early stages. References Askary, S. and Van Sant, R., 2014. An educational theory for teaching auditing and assurance after Enron.International Journal of Management in Education,8(3), pp.302-320. Carnegie, G.D. and OConnell, B.T., 2014. A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s.Critical Perspectives on Accounting,25(6), pp.446-468. 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. McKee, D., 2015. New external audit report standards are game changing.Governance Directions,67(4), p.222. Rao, S., 2017. CURRENT STATE OF ASSURANCE ON SUSTAINABILITY REPORTS.CPA Journal. Sarens, G., 2015. Guest editorial on internal assurance: a concept in evolution.Managerial Auditing Journal,30(1). Sethi, S.P., Martell, T.F. and Demir, M., 2017. Enhancing the role and effectiveness of corporate social responsibility (CSR) reports: The missing element of content verification and integrity assurance.Journal of Business Ethics,144(1), pp.59-82. Soh, D.S., Leung, P. and Leong, S., 2015. The development of integrated reporting and the role of the accounting and auditing profession. InSocial Audit Regulation(pp. 33-57). Springer International Publishing. Tang, Q., 2017. Institutional Influence, Transition Management, and the Demand for Carbon Auditing: The Chinese Experience. Zhang, Y., 2017. Corporate Social Responsibility Assurance.Encyclopedia of Business and Professional Ethics, pp.1-5.