Understanding Behaviours and Attitudes Towards Social Networking Free Essays

The quick advancement of person to person communication that has been identified throughout the last 2-3 years is characteristic of its entrance into straight life and it’s blended in with our every day lives. Likewise, there has additionally been critical media inclusion of the improvement of long range informal communication, its quick positive outcomes and stresses around the methodology. With the end goal of this examination report I have purposefully put light on the social and correspondences aspects of person to person communication locales. We will compose a custom paper test on Getting Behaviors and Attitudes Towards Social Networking or on the other hand any comparative theme just for you Request Now The SNS additionally have a few downsides related, for example, disarray over protection settings, likely contact with individuals one doesn’t know and the unexpected punishments of openly posting sensitive individual material. The motivation behind this report is accordingly to give proof based experiences into the long range interpersonal communication marvel which can be utilized to educate current comprehension regarding utilization and cultural effects in the UK, and to help recognize a portion of the current and expected future issues around people’s utilization of person to person communication locales. Like different specialized apparatuses, long range interpersonal communication destinations have certain standards, shows and practices which clients need to explore to make them comprehended and evade troubles. These range from the behavior of remarking on different people groups profiles to understanding who one ought to and shouldn’t include as a ‘friend’. Calculated Framework Engaging with Social Networking Sites The Social systems administration destinations additionally liked to as SNS in the record offer individuals new and differing approaches to impart by means of the web, from PC or cell phone. As indicated by Dwyer et al (2007), an informal organization administration centers around building on the web networks of individuals who offer interests as well as their exercises. Today, there are in excess of 650 informal community destinations on the planet (Stern, 2006), however nobody knows precisely the number. Models incorporate MySpace, Facebook and Bebo. Maker of SNS approved individuals to typically make their own online page, develop and show to online contacts called ‘friend’. As indicated by Boyd (2004), explanations behind interfacing with companions in interpersonal organization can be changed and doesn’t unavoidably mean fellowship in the day by day tongue sense. Clients can convey to other client with the assistance of their profile they have made. Person to person communication locales are worked for clients to associate for various purposes like business, general visiting, meeting with companions and partners, and so on. SNS offer a wonderfully immediate device for what Goffman(1972) calls â€Å"impression management†: the profile page. Similarly as your decision of attire and hairdo flags how you consider yourself (and need others to consider you), so does your decision of profile photograph. Numerous clients decide to show the most complimenting photos of themselves that they can. It is additionally useful in legislative issues, dating, with the enthusiasm of getting various focal points with the individuals they meet. Episodic proof proposes that social association with political substance of intrigue is significant for youthful grown-ups (e. g. , Steller, 2008). An examination by Conners (2005) detailed that Democratic Senate applicants were more probable than Republicans to utilize Meetup, web journals and other intelligent online apparatuses in 2004. (ssrn. om)Recently, the utilization of system destinations has expanded additional time with the improvement in innovation and the utilization of cell phone to ride the web and measurements have demonstrated that 90% of individuals on the web at one point in time or the other are visiting SNS (Boyd and Ellison, 2007). Perspectives and practices towards interpersonal interaction locales Users of Social organizers fall int o various gatherings Social organizers are diverse in ways to deal with SNS and in their conduct while utilizing them. The site clients go under five particular gatherings. These are as per the following: * Leading Socialisers †(a minority) individuals who are utilizing destinations deliberately to experience new people, be a tease and to be engaged. * Attention Seekers †(a few) are those individuals who need consideration and remarks from others on the web, regularly by posting photographs and alter their profiles. * Followers †(many) are those individuals who joined SNS to follow what their companions are doing. * Faithful †(many) individuals who typically use SNS to reestablish old fellowships, in some cases from school or college. Useful †(a minority) those individual who needs to be single while utilizing SNS for a particular reason. * Focussed †(Mostly business clients †Recently included client gathering) Some clients of the destinations will make the profile to investigate the market’s reaction in a particular geology for the expectations of their business in their topography. Additionally, as this is a s impler method to arrive at a more extensive and worldwide shopper base, numerous corporate houses all inclusive are utilizing these social destinations to publicize or support their items and advancements. Non-clients goes under into various gatherings Non-clients go under three gatherings; these are the gathering the individuals who don’t utilize the SNS: * Concerned about security †those individuals who are worried about wellbeing on the web, in explicit creation individual subtleties available on the web. As indicated by Smith (2007), seven percent of American example said they had been reached ‘by a more odd who caused them to feel frightened or uncomfortable’. * Technically unpracticed †those individuals who don’t have information for utilizing web and PC. Scholarly rejecters †individuals don’t have enthusiasm for SNS and feel that it’s an exercise in futility. How individuals utilize person to person communication locales Profile Creation People regularly make their profiles based on their insight. Client Profiles are regularly set addressed according to the site, so it is exceptionally discretionary and relies on the indivi dual what he needs to distribute on the site. Regularly Users appreciate altering their profiles, watching video, playing web based games, posting photographs. Clients for the most part appreciate from the way toward making an informal community, making a rundown of companions and utilizing friend’s rundown to peruse profiles. Clients share singular material with a wide scope of ‘friends’. Speaking with their companions is the most well known long range informal communication action, however a large portion of grown-ups utilize their profile to speak with individuals they don't have the foggiest idea. A couple of clients likewise notice negative parts of informal communication, and these included indignation at others utilizing locales for grandiosity, parties sorted out internet turning crazy, and web based harassing. Protection and wellbeing Privacy and security issues on long range interpersonal communication locales didn't rise as ‘top of mind’ for most clients. Data trade exercises operationalized as the exercises of communication among individuals from a network that goes about as a wellspring of data for different individuals to extend and grow fellowship (Gruen et al. , 2006. 2007). At more often than not Users of the SNS leaves protection settings as default ‘open’. By and large the individuals who are new, they give out touchy individual data, photos and other substance about themselves. Destinations characterize some subset of a profile, (for example, the user’s name and alliance) noticeable as a matter of course for looking and recognizable proof. Most destinations likewise permit clients to unwind or fortify their meaning of open data. Protection desires in informal organizations depend on connections. Common informal communities bolster companions and systems with advantaged get to. (Felt, Adrienne, and Evans, David. (2008). Exploration Strategy I will do a subjective examination to look at inside and out people’s perspectives to online long range informal communication, their practices while utilizing interpersonal interaction ites, and the reasons why they utilize these destinations. This will contain an investigation of the examination dependent on a few particular client and non-client portions. Likewise, I will investigate on the positive parts of interpersonal organization corresponding to advertising and exploration and utilization of SNS for worldwide business strengthening. This subjective examination will discover the utilization of and perspectives towards informal communication locales (both for clients and non-clients) falling into a few particular fragments. Albeit subjective in nature, these portions give a fascinating understanding into how individuals at present use and view long range informal communication destinations. They likewise help to feature that site clients are not a uniform gathering as far as use, mentalities or conduct. It will likewise clarify the significance of the portions for clients and non-clients on various bases. Client portions will be sorted out based on how clients will carry on when utilizing long range interpersonal communication locales and the non-client fragments will be engaged why they will quit utilizing the premise of non-users’ purposes behind not utilizing the destinations. The most effective method to refer to Understanding Behaviors and Attitudes Towards Social Networking, Essay models

How to Write a College Application Essay

How to Write a College Application EssayWriting a college application essay is not an easy task. Your English grade is a very important one. It is important that you know how to write a college application essay because it is required in order to get into college. Here are some tips that can help you learn how to write a college application essay.Start by knowing the different categories of essays. The first category is the test score. Remember, all essays are divided into different categories. You need to write your essay according to the criteria of the essay grading guide.The second category is called the personal essay. When writing this category, it is important that you tell about your background and what you are going to do in your future. In writing this category, make sure that you keep everything brief.The third category is the Personal Essay. This category is very important in writing a college application essay. The most common example of this category is the name of the person who is applying for the admission. When writing this category, it is important that you make your essay interesting by including the details of the applicant.The last category is the Admissions Letter. When writing this category, it is important that you write it so that it contains good grammar. You can use the research guide on this topic.Finally, you need to make your application in writing and send the admissions letter via post. Send this letter through the postal system for the faster distribution.As you can see, there are a lot of things that you need to do in order to learn how to write a college application essay. But first, you have to remember that each essay is divided into different categories. It is important that you know the different categories of essays so that you can write your essay according to the grading guide.When you have all the information that you need, the next important thing is to write the essay. Remember that you need to write it in such a wa y that it contains good grammar. Make sure that you give the applicant a chance to impress them by making your essay interesting.

How Mildred Taylor uses the Characters and Events to show the Prejudice

Mildred Taylor, the creator of 'Move of Thunder Hear My Cry' plainly delineates bigotry in her novel. She ably utilizes the characters and occasions in the novel to show bias in Mississippi during the 1930s, when the book was set. At the time Mississippi was prestigious as one of the most exceedingly terrible states for prejudice. Taylor has made numerous circumstances in her novel were a few of the characters are exploited just as oppressed. All through the novel white individuals structure an unreasonable judgment on the dark race, guiltless individuals are scorched and lynched. 'Move of Thunder Hear My Cry' is a novel which adventures on how disdain, mortification and debasement fill the hole between the two races that are isolated from one another, the races of the highly contrasting. Taylor utilizes one of the fundamental characters in this novel, Cassie Logan to show how bigotry affected on their regular day to day existences. At the point when Cassie goes to Strawberry just because, she is put out of her usual range of familiarity and into this present reality. Through these scenes Taylor gives us that Cassie needed to grow up, and discover that being cautious can't generally tackle the issue. As Cassie irately goes up against Mr. Barnett as she has not been served, he furiously ?pulled back? furthermore, advised her to get her ?little dark self? away from the counter to pause. As Mr. Barnett attempts to dispose of Cassie he cries, ?whose little nigger is this? leaving Cassie feeling embarrassed and confounded. Taylor utilizes this occurrence and characters to show that dark individuals were thought of, by a few, to be less significant than whites, since Cassie had been sitting tight for almost 60 minutes. The language verbally expressed by Mr. Barnett is empha tically belittling, and it extends the depiction of bigotry. Another point where Cassie is finished embarrassed is the point at which she bum... ...hool consistently, while the white school transport goes past and showers them with red residue. This additionally shows isolation, whites and blacks must be as far separated as conceivable as per the whites. In the novel we see isolation ordinarily: when Big Ma stops the wagon the opposite side of the field, the various schools and various transports. Taylor uses solid and ground-breaking language through her characters and occasions to depict the bigotry. She likewise had a reasonable structure, some may think that its confounding now and again, yet in general it doesn't influence how bias is depicted as occasions follow one another. I imagine that the last message of the novel, maybe, is that endurance is conceivable, yet that there are inescapable misfortunes en route, and that whatever race we are ought not make any difference. Taylor utilizes important characters and of all shapes and sizes occasions to show partiality in 1930?s Mississippi.

The Secret of Argumentative Essay State Topics Nobody Is Talking About

The Secret of Argumentative Essay State Topics Nobody Is Talking About The Basic Facts of Argumentative Essay State Topics Then you're interested in figuring out how to compose persuasive paper. It's important to ultimate your essay ability for a copywriter organized jot down the suitable training. The dearth of excellent support sources will end in a decrease grade. A term through the schooling and techniques found out should truly be featured. The Number One Question You Must Ask for Argumentative Essay State Topics Children should have to read more. Parents must be at fault for providing a wholesome diet. They should talk to kids about drugs at a young age. They should talk to their children about drugs at a young age. The Birth of Argumentative Essay State Topics Becoming in a position to compose a strong argument can help you succeed in society. Arguments always occur in a specific context. They should be built. Young writers may try simple on-line citation generators which are ordinarily at no charge. Clearly, you shouldn't purposely select a topic that will bore your audience. In such a situation, a student must choose an ideal topic to write about. To write a great argumentative essay they first have to investigate several sides of the argument, which allows them to make an educated stance. Things You Won't Like About Argumentative Essay State Topics and Things You Will Decide to set your very first order currently and see how straightforward looking at it might be. If you work on an intricate subject having no clue where to move, there are numerous alternatives to assist. If you can select the problem all on your own, it's possible to think of the issue of interest! You're an actual topic enthusiast! Even if you think in a specific argument very strongly, if you lack the evidence to demonstrate your point, then your argument might just be as great as lost. To choose which subject you're likely to discuss, it's essential to see the complete collection of good persuasive speech topics from the special area of study. When you are requested to opt for a great topic for your argument, start with something you're familiarized with. The issue is that everybody's interpretation of what makes a great society differs. Things You Should Know About Argumentative Essay State Topics There are just a few things that define whether an essay you're working on is going to be a good one. When you settle on this issue and select the position on which you will base your essay, the remainder of the job can then begin. You may trust us to supply expert aid for many of your academic writing needs. When writing a persuasive essay, you should note there are a few argumentative systems that were mapp ed out by the masters that will help you. Argumentative Essay State Topics Secrets Prior exposure or knowledge about a specific subject provides better hindsight which could bring far better arguments on the issue. In many professional contexts, respectful argumentation is the thing that leads to the growth of new suggestions and perspectives. The intent of assigning an essay to middle school students is to make awareness and permit them to develop writing skills. To write a strong argumentative essay, they should begin by familiarizing themselves with some of the common, and often conflicting, positions on the research topic so that they can write an informed paper. Another reason is to observe how well students argue on various views and demonstrate understanding of the studied subject. Whenever your university student chooses to change their path, he'll likely must rewrite his specific fact. The True Meaning of Argumentative Essay State Topics Persuasive essays share a whole lot of resemblance with argumentative essays. Textbooks ought to be free. Academic essay isn't deter crimes. Textbooks are obsolete and needs to be replaced by iPads. What You Don't Know About Argumentative Essay State Topics Year round school isn't a good idea. SATs ought to be eliminated. Many students think that it is a waste of time.

How Society Viewed Love and Marriage in Pride and...

How Society Viewed Love and Marriage in Pride and Prejudice by Jane Austen Jane Austen was born in 1775 and spent most of her life in the countryside in a village called Steventon, Hampshire. She was the daughter of a clergyman, Reverend George Austen and her mother was called Cassandra Austen. She had a brief education starting at the age of seven and ending at eleven, when she settled at home. Like women in Austen’s society, she had little education due to the beliefs at the time; the only education she would have received would likely have been to up her social status, through marriage. She wrote â€Å"Pride and Prejudice† to portray society’s views of love and marriage to the reader and to shoe that marriages take place for†¦show more content†¦Ã¢â‚¬Å"†¦ Mr Collins to be sure neither sensible nor agreeable; his society was irksome and his attachment to her must be imaginary. But still he would be a husband†¦Ã¢â‚¬  This reflects the social beliefs of, at least, the middle classes at the time. Evidently all that Charlotte wants out of life is a comfortable home and enough wealth to sustain this. â€Å" I’m not a romantic girl you know. I never was, I only ask for a comfortable home †¦Ã¢â‚¬ . The use of the word â€Å"only† emphasises the fact that Charlotte wants this and nothing else. The consequences of her not marring well would be to severely limit her options i.e. she would have to become a governess or an old maid for a wealthy couple, but this would not support her once she had reached an age at which, she could no longer work. When Charlotte Married Mr Collins she seemed happy in their relationship, even though its not based on love :- she has all that she wants out of marriage. She does however ignore her husbands silliness and does not have any bad words to say about him. â€Å" When Mr Collins said anything of which his wife might reasonably, which certainly was not unseldom†¦ once of twice she could discern a faint blush; but in general Charlotte wisely did not hear†. From this we gather that the orthodoxy of society has been embedded in her behaviour. She possibly perceives that she is happy because society deems that now she is married she should beShow MoreRelatedJane Austen s Pride And Prejudice1697 Words   |  7 Pagesan Oppressive Society Jane Austen once said, â€Å"it is a truth universally acknowledged, that a single man in possession of a good fortune, must be in want of a wife† (Austen 1). In other words, women of the nineteenth century were deemed dependent on men. They were to join an advantageous marriage to remain respectable and achieve a higher social class. Jane Austen’s Pride and Prejudice concerns the social norms of the eighteenth and early nineteenth centuries—a patriarchal society ruled by men whoRead More Explore Jane Austen’s attitude to marriage in Pride and Prejudice1671 Words   |  7 PagesExplore Jane Austen’s attitude to marriage in Pride and Prejudice Looking at the social, historical and cultural context In the 19th century when Austen wrote ‘Pride and Prejudice’, the way in which marriage was viewed was very different. It would have been expected of a young woman to find a ‘suitable’ partner for marriage before they were thirty, as after this they could be seen as an embarrassment to their family. By suitable, it does not mean in the way in which marriage is viewed todayRead MoreGender Roles . Regency England Is The Time Period In England1544 Words   |  7 Pagesarchitecture, clothes, furniture, literature, and politics, establishing a new style of society. This time period is specifically distinguished as between the â€Å"Georgian Era† and the â€Å"Victorian Era.† Ultimately England’s society as an aeon acclaimed for its fine arts came new economic, social, and political changes. Specifically, females were given new roles in their society, in which some women did not approbate. With Pride and Prejudice’s opening line: It is a truth universally acknowledged that a singleRead MoreJane Austen s Pride And Prejudice1048 Words   |  5 Pages In the novel Pride and Prejudice, love at first sight is mocked throughout the characters in this nineteenth century society. Jane Austen portrays irony in certain characters’ romances. Some characters were expected to be together due to â€Å"love at first sight,† yet Austen creates conflict which disrupts these relationships. Jane Austen mocks conventional romantic novels by developing hardships and obstacles among characters’ romances. Austen shatters the expectations of â€Å"love at first sight† andRead MorePride and Prejudice is a British novel written by Jane Austen. This book is one of the most800 Words   |  4 PagesPride and Prejudice is a British novel written by Jane Austen. This book is one of the most cherished love stories in English Literature. Pride and Prejudice was written in the early 1800’s to replicate the relationships between men and women in Austen’s time. She portrayed Elizabeth, the second eldest of the Bennet dau ghters as fearless, independent, and more concerned about marrying for love than marrying for social status and stability. Elizabeth is able to still able to have the expectationsRead MoreJane Austen s Life And Prejudice1430 Words   |  6 PagesJane Austen was born on December 16, 1775 in Steventon, Hampshire, England. She was the seventh child and second daughter of Cassandra and George Austen. Jane Austen s life was one of the most transformative eras in British history. 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She lived with her family her entire lifeRead MoreNorthanger Abbey as a Precursor to Pride and Prejudice Essay1614 Words   |  7 PagesJane Austen’s Northanger Abbey is frequently described as a novel about reading—reading novels and reading people—while Pride and Prejudice is said to be a story about love, about two people overcoming their own pride and prejudices to realize their feelings for each other. If Pride and Prejudice is indeed about how two stubborn youth have misjudged each other, then why is it that this novel is so infrequently viewed to be connected to Austen’s original novel about misjudgment and reading one’s fellowsRead MorePride And Prejudice Essay1808 Words   |  8 PagesIntroduction Pride refers to a deep and consistent feeling of satisfaction of one’s possession, class and achievements. Pride as a theme has been developed in the novel pride and prejudice by Jane Austen. Characters can claim better treatment and status in the society and also relationships based on their family possessions as well as exploits. Mr. Bennett daughters are also proud because they are beautiful which gives them the audacity to boast to men who want their hand in marriage (Gao, HaiyanRead MorePride and Prejudice by Jane Austen1324 Words   |  5 PagesShould one follow society’s rules for marriage, love, class, and gender expectations or their heart regardless of the judgment of others? Jane Austen explores these themes in her novel Pride and Prejudice, which takes place in the early nineteenth century. In this famous novel, Elizabeth Bennet, who is the protagonist, is intelligent, witty, and the most sensible of the five Bennet sisters, who all face challenges with s ocial rules and expectations. Conflicts and parental pressure arise through

Canadian stock market Example

Essays on Canadian stock market Assignment and Information al affiliation A chart showing TSX bank share prices by and amount of share sold A chart showing BMO share prices by date and amount of share sold Table showing BMO common share price Dates Decrease/ Increase open High Low Close volume adjusted close 24/10/2011 0 59.11 59.66 59 59.49 730100 58.81 28/10/2011 +1.01 60.12 60.65 60.01 60.26 703600 60.26 4/11/2011 -2.58 57.54 57.73 56.53 57.25 732400 57.25 10/11/2011 -0.89 56.65 56.75 55.44 55.9 996600 55.9 18/11/2011 -1.06 55.59 56.09 55.27 55.51 722600 55.51 25/11/2011 -2.81 52.78 53.52 52.74 53.22 400200 53.22 There is a general decrease in prices of common shares for BMO from end of October throughout the period of November. This makes it uncertain for invest thus cannot invest in it. Table showing BMO common share price Dates Decrease/ Increase open High Low Close volume adjusted close 24/10/2011 0 41.62 42.29 41.62 42.10 134700 41.73 28/10/2011 +0.25 42.25 42.71 42.25 42.36 70600 41.98 4/11/2011 +0.31 44.30 44.74 44.29 44.69 68700 44.29 10/11/2011 +0.27 44.57 44.60 44.19 44.31 133100 43.29 18/11/2011 +0.17 44.74 45.28 44.74 44.05 73000 44.65 25/11/2011 -0.23 44.51 44.78 44.48 44.65 102900 44.65 There is a general increase in prices of common shares for TSX from end of October throughout the period of November. This makes it attractive for investors to invest their cash in it Reasons for choosing BMO and TSX Both are financial institutions and it is easy to make comparison as to the general increase or decrease in the prices since they operate within the same economic environment. They are actually subjected to same factors as monetary policy and fiscal policies. Reason for choosing common stock It was easy to monitor the movement in terms of prices on hourly or daily basis unlike in bonds it was tedious on my side. The ease of accessibility made it easier to choose it. What Economic Factors Affect Stock Prices. The sensitivity of stock to the economic environment factors makes it a crucial type of investment that depends on how lucky the prevailing circumstance will be maintained. It proves to be the most dynamic component of the world market. Even though the market can be vibrant and active, stock prices are very volatile and its volatility makes investor more worried about the future of their investment. Investors keep on wondering what will happen on hourly, daily, and monthly and yearly to their investment. Supply and Demand The higher the demand the higher the price and the lower the demand the higher the price this implies that price is directly affected by stock market trends in trading. It means that when a consumers purchase a particular type of stock, its price will automatically increase by a margin slightly higher than the previous one. Similarly when a trader sells that stock, its price will then fall with a margin so that it is slightly lower than the previous trading price. Inflation and Interest Rates Inflation would refer to the general increase in price of commodities as a result of drop in the currency value. Goods would appear expensive to the consumer due to decreased purchasing power. Interest rate is the amount charged by financial institutions as a result of borrowing or lending services. Every stock market is affected by inflation and interest rates. Inflation go hand in hand with interest rate, according to Fischer effect higher the inflation rate higher the interest rate. It is central bank mandates to regulate monetary supply and make necessary policy. These policies affect the interest rate which in turn affects the share price. The perception of the investors and traders on what is likely to happen with interest rates and inflation within any given country will also impact on the stock market prices. The speculative natures of investors also affect the price of stock for instance if People perceive increase or decrease in interest rate will influence the price of stock to either increase or decrease. The interest rate is a good measure of pricing levels of stock, whether they increase or decrease for a certain time period will depend on interest rate. Trade Flows Trade balances and imbalances between two different countries affect the price of stocks. The monetary flows that are brought about by the trading between countries affect the price of a stock. For instance, when a countrys imports exceed its exports, it is likely that the currency will devalue hence causing the price of stock to plunge. However more investments in the country on the other hand will strengthen the currency this will mean that stock prices. Political Activities Political situation prevailing in a given country will affect the prices of stock a great deal. Political instability for instances will cause investors to sell their shares thereby causing the price to decrease since there is nobody is willing to in buy same share at the same magnitude. In the contrary to the above a country with political stability will ensure trading activities are normal and more people are willing to invest thus causing share price to increase. Would you invest in the market? The future of the common market is unclear. According to BMO the prices keep on decreasing non-linearly thus it means the prices of the common share are volatile and the decision to invest in one is based on speculation. According to TSX the prices of common share keeps on increasing making investment decision attractive. It will be very important to analyze closely the market further for about four months to come up with a proper analysis of the market trend. Using above information I can decide to sell my share before it starts deteriorating. Investment decision is mainly made after thorough evaluation of market situation to determine whether a project is viable or not. Most investors gamble around in their quest to make any decision pertaining to selling or buying of shares. Be that as it may consultation needs to done to someone or expert who understand the economic situation of the environment to which stock is trading in.

Collusion In Auditing For Investigation And Recommendations

Question: Discuss about the Collusion in Auditing : Investigation and Recommendations. Answer: Introduction: The key motivating factor to drive this research was the intent to learn whether the corporate entities in Australia are following ethical practices in accounting. In the research, focus has been given to obtain information regarding the personnel responsible for the various accounting frauds pertaining to the corporate companies and the effects created on the various stakeholders (Onyebuchi, 2011). The research also intends to identify the different ways through which the managers and the auditors collude for failures in ethical audit practices (Pagano Immordino, 2012). Are managers and auditors colluding against the owner in Australian auditing practices? Methodology The research methodology focuses on the manner of collecting the required information to gauge the intents of the study. In this research, secondary sources of data has been used to gather evidence from multiple case studies. In the recent decade, many companies have been reported to suffer due to conspiracy of the managers and the auditors in Australia. Most of these reports were published in newspaper reviews and other online sites, which have been used as data sources for this study. A few of the recent examples of accounting scams witnessed in Australia include, the Dick Smith scam, Bankasia collapse and Westfarmers collapse (Keall, 2016; Mofatt, 2012; Parker, 2016). These examples have been used as case studies in this report, which also helped in drawing comparisons for analysis in this study. The research is exploratory in nature that aims to obtain a clear understanding of the impacts of collusion between the managers and the auditors, which in turn inhibits the owners interests in the business, with due significance to the Australian market trends. The benefit of using secondary materials in this study is that only valid and reliable information about collusion between managers and auditors were examined within the Australian context, which has apparently stirred a debate in the society. Moreover, the information available through these sources helped to decode the impacts of such collusions the economy and the investors at large. Collection of information through these secondary sources further contributes to the time as well as cost efficiency of the study, besides ensuring adequate flexible in the process (Wrenn, Loudin Stevens, 2012). To incorporate the information in a systematic and objective oriented manner, the multiple case study method is a recognised way of drawing inferences through document analysis. Theoretical Framework This study utilises the behavioural agency theory to understand the collusion between the managers and the auditors within the Australian context and suggest remedies to the situation. The behavioural agency theory focuses on the need of following ethical practices on part of the executives, so that the interests of the shareholders are maintained. It can be performed by creating an intrinsic motivation in the executives, rather than focusing solely on extrinsic motivations (Pepper Gore, 2012). The behavioural agency theory is commonly used to define the corporate governance principles of an organisation, in alignment with the roles and responsibilities bestowed on its leaders and managers ( Pepper Gore, 2012). This theory pays highest attention towards the intrinsic motivation needs of the business leaders to take ethical decisions in the best of the interest of the company and all its stakeholders, which also includes its owners(Pepper Gore, 2012). It plays a crucial role in determining the compensation for these decision makers to a business, which in turn may prove useful to restrict chances of collusion between the managers and auditors. It has certainly emerged as an issue in the modern business field, whereby this approach may contribute towards enriching the morale of the managers towards the business and the organisational stakeholders, which would in turn ensure the owners interests in the long run (Pepper Gore, 2012). Literature Review According to Fiocco Gilli (2015), collusion between the business entities and the regulatory agencies is quite likely to result in reporting of false financial statements. Inefficiency on part of the auditors in detecting the flaws of financial statement is also responsible for accounting frauds. Pagano Immordino (2012) asserted that the auditors often collude with the managers in order to simplify the auditing process, which increases chances of biases and misrepresentation of the financial reports. Baglioni Colombo (2011) extended on the issue that the root causes of imperfections in the process of auditing are the mistakes encountered on part of the auditor or collusion between the auditors and the managers. The chances of collusion reduce if the managers intend to keep a watch on the efficiency of the audit process or if the responsibility of auditing is passed over to the external auditors. In this regard Burlando Motta (2014) argued that collusions often occur on part of th e auditor, which can create an effect on the costs of production and the policies of outsourcing used by a company, further affecting its profitability at large. Managers should be aware of their responsibilities towards the company owners and stakeholders, which would in turn depict their strong moral towards the organisation, minimising their involvement in a possible collusion to a substantial extent. Luo Zhu (2013) argued that collusion between the auditor and the manager takes place when the auditor realises that the benefit of the collusion is larger than the penalty. These types of collusion lead to distortion of the market price and the financial reports that in turn gives incorrect information about the companys performance to the investors. However, collusion can be prevented if the auditing responsibility is passed over to the external auditors, which minimises the risks of biases in financial reporting to a certain extent. According to Kasim Hogson (2012), the involvement of external auditors can help in mitigating and detecting the fraudulent practices within the organisation, which also involves the chances of collusion between the managers and the auditors. Guha (2012), on the other hand, argued that external auditors can also fall victim to the collusion chances that in turn indicates to the stronger need for a behavioural approach to define managers moral towards t he organisation and its stakeholders. Chou, Xu, Anandarajan Valenti (2012) were also of the view that the policies of the client company and the auditor are at times responsible for unethical auditing practices. Contextually, Jo Mallick (2011) observes that the auditors prepare the financial statements as per the requirement of the client that in turn affects the interest of the investors too, which are although expected to discourage such conducts, often fail owing to the greater compensation auditors and managers retain through collusion. According to Chan Vasarheyli (2011), collusion can lead to omissions, frauds and material errors. Auditors often deviate from the principles of objectivity and independence while entering into collusion with the managers and are to be blamed to the absence of moral principles followed by both the auditors and the managers (Kung Huang, 2013). Extending further on the issue, Okolie (2014) stated that in the absence of auditor independence, the authenticity of the audited financial report reduces substantially, which in turn gives rise to the rates of fraudulences, litigations and business failures, with concerns regarding the quality of auditing. Rawasdeh (2013), in support of this view, observes the growing number of scandals being reported in the recent decade, which have increased doubts regarding the effectiveness of the auditing processes and principles, in determining the authenticity of the financial statements. According to Khalil, Lawaree Scott (2015), instances of accounting frauds have increased the need of monitoring the tasks of auditing, while Momani Obeidat (2013) argued that ethics act as the key driver to the aptness of the process altogether. Overall, as Carnegie OConnell (2014) purport, the recently observed scandals of accounting clearly underline the cases of failures in the auditing tasks. These sc andals have caused immense losses to the investors, often leading to the forced liquidation down of many companies. The alternative for this is to make a change in the corporate governance strategies that can prevent misrepresentation in the financial statements (Gherai Balaciu, 2011). Dick Smith A recent case of accounting scandal witnessed in Australia was that of DickSmith. Investigations to the accounting scandal revealed that Delloite, a leading auditing company, had approved the DickSmiths financial report as on 2014/15 to be free from manipulations, which was untrue and erroneous, thereby leading to auditing fraudulency. It was also alleged that Delloite was involved into the manipulation in the inventory records of the company, which in turn fuels doubts regarding a possible collusion between the auditors and managers in this case (Keall, 2016). The company further affirmed that there was a need of reducing the amount of inventory by $60 million in November, 2015. However, there was no such evidence of reduction in the inventory abiding by the accounting policies as per AASB, which should have been recorded or investigated in the auditing process. This reflects the inefficiency of the auditors in detecting the correct amount of inventory of DickSmith and a certain occurrence of collusion between the managers and the auditors, which apparently affected the interests of the stakeholders to the company (The Conversation Media Group Ltd., 2016). Wesfarmers Another example of accounting scandal recorded in the recent decade is the criticisms witnessed by Wesfarmers. Contradictory to the case of DickSmith, this case implied a positive view towards the auditing practices. According to the case facts, the acquired subsidiary of Wesfarmers, i.e. Target, was accounted for recording an inflated amount of earnings in the mid year financial records as on 2015. It was later identified as a breach to the companys financial reporting policies, subjected to judiciary actions to be taken against the responsible managers of the subsidiary (Smyth, 2016). This particular occurrence indicates to a good practice of auditing, wherein collusion between the auditors and the managers was absent, thus resulting in the appropriate conduct of financial reporting. Banksia The third case that attracted critics from the global platform was that of the collapse of Banksia. Following an in-depth investigation, the auditors were held responsible by the Australian Securities and Investment Commission (ASIC) to fail to detect the actual conditions of the loan book of the client (Bankasia) that involved loan transactions amounting to $500 million (Australian Securities Investment Commission, 2014). With the misrepresentation of the fact, the company was valued at a higher price than its actual worth, thereby misleading the investors. However, on the disclosure of this fraudulence, the company was led to its ultimate collapse in 2012, making its investors suffer a loss of $660 million. The ASIC further stated that most of the auditing tasks conducted for the company lacked proper evidence, which fuelled suspicion regarding a possible collusion between the managers and the auditors (Wilkins, 2014). This negligent attitude demanded the need of penalty to the au ditors and the directors of Bankasia (ABC, 2016). The auditor was also held responsible for imperfect auditing in the subsidiaries of the Banksia group that included Securities Hodolco Limited and Cherry Fund Limited, as the auditing standards were not at par with the Corporations Act (2001) (Australian Securities Investment Commission, 2014). Discussion As can be observed from the findings obtained through the case study reviews, it can be argued that in one of the two referred cases of accounting fraud, no collusion was observed between the managers and the auditors. It was in this case that the auditors had delivered authentic reports of financial misstatement and assist in taking judiciary measures against the guilty. While in the other two cases, the auditors and the managers were found to have deceitful intents and were colluded or were ignorant to their bestowed responsibilities. It directly implies that the moral concerns and responsible attitude of the auditors as well as that of the managers impose a crucial impact on the chances of accounting misstatements that in turn affects the interests of the owners to the company. It also implies that by encouraging moral behaviour amid the auditors and the managers, possibilities of financial misstatements owing to collusions between these two parties can be reduced to a more sustai nable extent (Keall, 2016; The Conversation Media Group Ltd., 2016; Smyth, 2016; Wilkins, 2014; ABC, 2016; Australian Securities Investment Commission, 2014). It is in this context that the behavioural agency theory can be applied to the context, emphasising its notion of principle-agent relationship. With regards to the auditing process, the principle is referred to the owners and the agents are the auditors as well as the managers, who are bestowed with the responsibilities to perform on behalf of the owner (the principle). According to this notion, although a degree of decision making power is allowed to the agents, the major right is restricted among the owners, who can decide upon the compensations to be enjoyed by both the agents on performing their responsibilities in the best of the owners interests. Trust is a vital factor in this regard, which is often deemed as defined by the compensation assured by the principles to the agents. Therefore, it is essential to understand the expectations and the motivation needs of the auditors as well as that of the managers, in order to ensure a higher degree of moral among them towards the owners, which in turn will inhibit their intentions to collude against the owners (Burns Needles, 2014). Conclusion The findings and the discussion results, as presented in the above sections of the paper, depict that auditing practices in Australia are affected by the rising incidents of collusion between the auditors and the managers. Intentionally or unintentionally, it does affect the owners interests, financial fraudulences mostly lead to corporate wind-ups. In the entire context of auditing practices of Australia thus, auditing transparency and moral concerns of auditors as well as managers was found to hold substantial importance. Furthermore, to determine the ethical correctness of their actions, the compensation offered by the owners to the managers and the auditors to act as their agents was a key element. It can be argued accordingly that auditors and managers are more likely to collude when the compensation gained through financial fraudulency is higher than the amount committed by the owners. Application of the behavioural agency theory further revealed that trust acts as another dete rminant to the relationship between the owners (as principles) with the agents, which in turn can help in inhibiting possible chances of collusion. It is in this context that the Australian auditing practices should define the compensation payable to the agents in a concise and comprehensive manner, which would restrict the decision making rights of the agents towards the principle and likewise, reduce chances of their fallouts. References ABC. (2016). Wesfarmers. 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