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Cultural Diversity in International Markets and How Companies Have Attempted To Penetrate Foreign Markets Free Essay Example, 3250 words

The other approach adopted by marketers, especially when they attempt to penetrate new markets, is known as Foreign Consumer Culture Positioning (FCCP) where the product is positioned as symbolic of a desired foreign culture. This is most apparent in case of perfumes and wines where any association with France is bound to increase their desirability many times over. Same is the case when the name of Scotland gets associated with whisky. Sometimes the name of a country is alluded to impart a unique character to the product as in Foster s Australian for Beer or in Harley Davidson s very American . The reference of F is le or the Festival of Malt and Music in Bowmore Islay Single Malt Scotch Whisky similarly evokes a spirit of festivity and joy that is so inextricably associated with Islay, world s most famous centre of whisky tourism. At times, while marketing a culturally blocked product as Kentucky Fried Chicken, in a predominantly vegetarian Indian milieu, the marketer soft pos itions the product as globally popular and widely accepted by adopting the FCCP option. However, with the advent of globalization, multinational companies have penetrated almost every economy of the world, and with consequent diffusion of products, global consumer culture has gradually built up resulting in the homogenization of global consumption that is highly interlinked with brands and their images among consumers across the world. We will write a custom essay sample on Cultural Diversity in International Markets and How Companies Have Attempted To Penetrate Foreign Markets or any topic specifically for you Only $17.96 $11.86/page

Mexico Physical Geography Mexico - 1556 Words

Mexico Physical Geography: Mexico is a famous country which is located in the southern part of North America. I went to Cancun in spring 2012. It was an amazing trip. I really enjoyed the nature there. Most of Mexico s land is covered by mountains, with only about a third of the land being flat. Moreover, there are five main areas in Mexico. The first one is The Central Plateau which is located just south of The United States. It increases in altitude from the north to south from more than 910 m and 2,440 m near the border of United States. Furthermore, approximately half of Mexico s population live in this area. The second area is Sierra Madres which consists of three mountains ending with V shape near the Plateau edge. These mountains are the Sierra Madre del Sur on the south, the Sierra Madre Occidental on the west, and the Sierra Madre Oriental on the east. The third area is Chiapas Highlands. The land in this area is high and rough, especially near the Pacific Coast. The fourth area is Gulf Coastal Plain. The land in this area is low along with the eastern coast. Near Texas boarder in south, it narrows and almost disappears. The last main area in Mexico is Lower California-Sonoran Desert. This area consists of the peninsula of Lower California and the Sonoran Desert. Another physical feature in Mexico is Water. Most of the rivers in Mexico are short and too shallow for navigation. The third physical feature in Mexico is climate and temperature. The differencesShow MoreRelatedMexican Cultural Identity Essay1471 Words   |  6 Pagesmean many different things to many different people and societies. To put one definition on it will not work. Over the next couple of pages an attempt will be made to explain culture further as well as consider the culture of Mexico by looking at the Mexican physical geography, military conflict history and their impact on the society, weather analysis, civil considerations, and an overview of the Mexican people. One’s identity are the groups he belongs to, whether by birth, achievement or adaptationRead MoreAn X-Ray of Mexico Essay1828 Words   |  8 PagesMexico is one of the most interesting countries in our world today; from the land features such as the high plateau and the mountain chains, to the culture that the people of Mexico practice in their every day lives. The connection between both physical and human geography in Mexico, run hand in hand together. Therefore, in this paper, I will be identifying the different aspects of both physical and human geographical ideas and practices, that Mexico possesses. The physical geography of MexicoRead MoreSocial And Cultural Geography : Explain How People Make And Transform Place1431 Words   |  6 PagesSocial and Cultural Geography: Explain how people make and transform place Social and cultural geography is the study of how people affect or are affected by spatial areas. Cultural geography is the study of variations of culture and cultural norms across different regions and places (Anderson, 2015). Whereas social geography is based around the social factors within a space. Both of these factors can be directly linked to show transformation within a place. Places are made by human endeavours inRead MoreMy Life1439 Words   |  6 Pagescountry level (Mexico – USA Mexico – China) and also at a food industry level. Armed with this analyisis we will check the relevance of each of the AAA strategy (Ghemawat, redefining global value), the recommended strategy will be then submitted to the 4I’s framework developed by Burton to understand the non-market environement. To complete the market strategy, we will then elaborate a non-market strategy to create an integrated strategy (Burton). CAGE distance analysis – Mexico /US CulturalRead MoreThe Water Systems And Landforms1012 Words   |  5 Pages(merriam-webster.com). Also understanding what a deficit is, or when the amount of water being provided is too small an amount. While discussing the landforms of Baton Rouge we will discuss the Topography, or the arrangement of the natural and artificial physical features of an area (merriam-webster.com). Methods Data Baton Rouge, Louisiana is located at 30Ëš27’N, 91Ëš08 and has an average elevation of 51 feet above sea level. It is located in the southeastern part of the United States. To establish dataRead MoreThe Cause of Poverty in Mexico1527 Words   |  7 PagesThe Causes of Poverty in Mexico | |[pic] |Are you aware that 20 million people in Mexico live on less than two dollars a day? Sixty million people, half the Mexican | |population, live in poverty, and 20 million of them live in extreme poverty. Most of the time, garbage is their food, and some | |days, they don’t even eat anything. This critical situation in Mexico is caused by individual, geographic and political factors. | |The purpose of this essay is to analyze these three main causesRead MoreUnited States And Canada Physical Geography Essay1190 Words   |  5 PagesUnited States Canada Physical Geography The great plains are located to the west of the Interior Plains. The great plains consist of a large, flat, and treeless area of land. The nation’s â€Å"breadbasket† is known as the Great Plains! These plains are famous for their raising of livestock and agriculture. A large range of mountains that are found west of the Great Plains are known as the Rocky Mountains. This mountain range extends from Alaska to New Mexico and is considered the younger of the twoRead MoreEssay about The Colorado River1667 Words   |  7 Pages One of the largest geographic physical structures in the United States is the Colorado River. Human activity and its interaction with this great river have an interesting history. The resources provided by the river have been used by humans, and caused conflict for human populations as well. One of these conflicts is water distribution, and the effects drought conditions have played in this distribution throughout the southwestern region. Major cities such as Las Vegas, Los Angeles, San DiegoRead MoreGB511C Strategic Resources Management: Final Exam Essay1679 Words   |  7 PagesProfessor Laurette Brady November 16, 2013 Manufacturing today includes all facets of research, development, production, sales, distribution, logistics, customer service, marketing, and support. It extends from the making of physical products to the delivery of services (Deloitte, 2013). Manufacturing companies now compete on a global scale and utilize specific locations around the world to their advantage. For instance, basic, simple to make products will be produced in an areaRead MoreA Brief Note On The Fast Food Industry Essay1377 Words   |  6 Pages2.3 Fast food sector The commercial activity has a great importance in Mà ©xico, independently of the different categories on the market, especially in the fast food sector, since the remarkable growth in the sector sales has been accelerated, as well as the amount of companies where this sort of products are promoted and commercialized. The fast food market is constituted by the companies, as well as small ones or transnational, dedicated to the manufacturing of food consumption products; in that

Movie Report Schindlers List Example

Essays on Movie Report: Schindler's List Book Report/Review Topic: Schindler’s List Schindler’s List became a sensation for the eyes of the audience during 1993 (IMDb, . This movie falls in the category of drama based movies and was adapted from a novel recognized as Schindler’s Ark. The movie concentrates on the history of Oskar Schindler who was successful in saving the lives of over 1k Jewish refugees during the session recognized as the Holocaust by providing them employment in the factories owned by him. The movie is based on the true story of Oskar Schindler who was a Germany based entrepreneur and was quite greedy in nature but later he worked against his greed to help the Jews by providing them a place to hide their heads in his factory. The Jews who took refuge in his business setting were about to be put to death with the use of gas at a camp named Auschwitz. Although it seems that Schindler is exploiting the Jews as he was obtaining work from them at a negligible fee but an in-depth view of the movie shows that he saved over a thousand Jewish lives and by the end of the movie he had no money to his name. The movie has been rated R for having certain scenes that are sexual and violent in nature. The main characters of the movie include Liam Neeson who acted as Oskar Schindler, Ben Kingsley who acted as Itzhak Stern and Ralph Fiennes who portrayed as Amon Goeth and Caroline Goodall who took the role of Emilie Schindler. Works CitedSchindlers List (1993) - IMDb." IMDb - Movies, TV and Celebrities. N.p., n.d. Web. 1 Apr. 2013. .

Essay on Stereotypes ††Example Essay Free Essays

StereoTypes – Introduction Stereotypes are a part of our everyday life. We hear stereotypes every day and everywhere. Sometimes we can find ourselves in a situation where we make stereotypes for a large group of people. We will write a custom essay sample on Essay on Stereotypes – – Example Essay or any similar topic only for you Order Now Every person, young or old, is labelled with either positive or negative stereotypes. Stereotyping is a way that people group each other. Each group is called by name, that doesnt really fit to everyone in that specific group. Stereotypes affect people’s social lives, emotions, and how people interact with their environment. There are times that you are not so open to the idea of meeting new people, and making new friends. You don’t want to go outside, because we have put our own set of rules in this world. We know that we get criticized about what we wear every single day! We are criticized in which music we listen to, how we look like, how we act, and who we hang out with. We are also criticized on every other personal trait and imperfection we have. We have put the bar way up high, maybe too high for our potentials. Stereotype Essay – What we really know? We cannot afford all the stereotyping that is going on between us. After we come and we say to people to just be who they are. If we say to a person that he or she is a hippie, just from the way they are dressed, that is just totally wrong. Hippie is someone who rejects the culture, not just the one who has long hair and wears beads. We are using the words in the wrong way. There are many people that have no friends, because they are tired of their critique. Leave everything behind and don’t let stereotypes ruin your social life. Stereotypes have an enormous impact of how we feel. That makes people have no motivation; therefore they won’t have good performance at any level in their life.For instance if a kid is stereotyped as black and obese, how can these words make him feel good, so that he/she can move on to the next level This can create psychological pressure. Other people face stereotypes as a threat. For example there is a stereotype that says that women are bad drivers. It puts even more pressure on how they feel, not only being around people who are labelling them, but being around people that they trust. They will try to prove to them that this is just a stereotype and it does not exist. In addition, this occurs in situations where people worry for their performance and how they look like. Besides that people don’t want their poor performance to lead to negative stereotypes. To modify or extend this essay or to get pricing on a custom essay Contact Us Today Members of stereotyped groups worry of what they are doing, and this makes them stressed, because they think that they have to be perfect, in all aspects of their lives! People get tired of being criticized all the time. When there is no one able to close people’s mouths, they start to become isolated. In the same way they don’t talk, because they are afraid to say something wrong, so that they won’t look silly. They are afraid of failure. For example, people seem surprised when they see men cry or being emotional. They think that men are not allowed to express their feelings, or men have no feelings at all. Men are not unconscious, they have feelings, but that is just a stereotype and a generalization from our society. It is easy to see that with are actions and sayings we are trying to kill emotions and thoughts! We should learn how to control our feelings and emotions, instead of letting stereotypes control them. In addition, your surroundings can be affected as well. If you had a bad day because someone just stereotyped you, when you go home or to your friends you are going to be really anxious. In addition you would probably get irritated or feel sad at the same time. You just go to your room or sit alone in a corner. When your loved ones see you like that they are not going to feel any better, because your emotions are now in control, and you just pass them around. In other words you broadcast your feelings to others. Furthermore there are times teachers question their students â€Å"Did I create a good environment, so that you can be able to talk and share ideas with the rest of your class?† Well, sometimes teachers cannot change this situation. The only people that can create a comfortable and happy atmosphere are us – the students. They are many stereotypes going in and out of every classroom. That’s why sometimes students can be afraid to share ideas, because before they were stereotyped as nerds. These days’ people are afraid to be themselves, because they fear other people. They don’t want people to think something bad for them. Secrets, thoughts, and ideas, are all held down. Stereotypes can be an obstacle as to how open you are with people and how you make people feel when you are with them! Conclusion Instead of focusing on all the mistakes of each person, we should start paying more attention of how unique each person is. Stereotype causes people to feel lonely and even sometimes depressed. It’s also harmful for their environment and their social life. We should keep stereotypes out of the picture, even though sometimes we can be victims ourselves. Stop judging people before you even get to know them. You may also like reading Dissertation Examples Methodology Essays – Dissertation Example To modify or extend this essay or to get pricing on a custom essay Contact Us Today Summary Reviewer Admin – Robert Gil Review Date 2017-06-30 Reviewed Item Essay on StereoTypes – Custom Essay Writing – Free Sample Author Rating 5 How to cite Essay on Stereotypes – – Example Essay, Essay examples

Obligations A Changing Superfunds Magazine -Myassignmenthelp.Com

Question: Discuss About The Obligations A Changing Superfunds Magazine? Answer: Introduction Auditors judgements relating to areas of financial report is considered with significant management judgement along with the development of the New Standard for Auditing and the significant role or purpose of Auditing standard as per ASA 701 involving Key Audit Matters in the Independent Auditors Report. Current research has decided the rationale of the audit standard to ensure consistent representation of the Australian equivalent ISA 701. The implementation and introduction of ASA 701 is illustrated as per the AUASBs obligation to confirm with the present enhancements based on the auditors report which in conformity with International Auditing and Assurance Standards. Some of the key issues needs to be facilitated by the implementation of the ASA 701 standards. The communication of the KAM is considered to be within the possibility of the auditors report based on the present and well listed entities. The new standards have aimed at assisting the auditors on deciding to include the KAM within the auditors report. The formation of the new standard involves the guidelines prescribed in Amcor Limited (Carson, Fargher and Zhang 2016). Areas of higher assessed risk of material misstatement and risk as per ASA 315 The main considerations of A31 under Auditing Standard ASA 315, includes involvement of the nature of revenue sources, markets including the risks of the electronic commerce, sales and marketing. Several other risk factors are considered as per joint ventures, alliances and outsourcing activities, industry segmentations and geographic dispersions. Based on the financial report analysis of Amcor Limited, the business faces significant risk relating to the cost and availability of the funds to meet the business needs, movement in the foreign exchange rate and interest rate (Sun et al. 2017). A large share of Amcors business report creates potential exposures in terms of the total incomes and net asset values based on the instability in the exchange rate of the Euro with US dollar. The risk factors associated to Mergers and acquisition (MA) risks, is viewed in terms of the failure to be controlled in the selection of effective integration which has focused on capturing value and the imp act it may have on the operations along with the consequences of the expected financial benefits (ODonnell, Hicks, Streeter and Shantapriyan 2015). The geographic risks are viewed as the country risks with the company operating across 40 countries. This is seen along with broad array of political, legal, regulatory and political systems which may be subject to rapid changes pertaining to civil unrest. The profitability of the company related to the operations and the ability to maintain and repatriate the funds to Amcor may affect adversely by the changes pertaining to the fiscal or regulatory regimes. The impact of this has been evident with the variations in the fiscal and controlling regimes, difficulties in interpreting and fulfilling with the local laws of those countries and setback of the administrative, judicial or political judgements (Carson, Fargher and Zhang 2016). As per the depictions made in Auditing Standard ASA 315 based on the Conditions and Events That May Indicate Risks of Material Misstatement includes the supply chain risk, volatility of markets. Based on the A13 under Auditing Standard ASA 315 the risk factors are associated to the matters related to the noncompliance and the applicable laws. Some of the other risk factors are taken into attention with the deficiency in the internal control over the financial reporting. The supply risk in Amcor is depicted with the disruption in the Amcors supply chain for interruption in accessibility of the key components and raw materials. This is further viewed in terms of adverse impact on the price of raw materials and failure in the technology which may have an effect on the price of the raw materials, customer relations, sales volume and resulting unexpected costs. The significant nature of the disruption of supply chain risk of Amcor is viewed with the availability of the key components and the raw material which is seen with the technology failure, sales volume, unexpected cost and customer relations (Harding, Azimm, Jidin and Muir 2016). The business interruptions and key site risk is considered to be operating in additional 190 locations globally. There may be several circumstances which may prevent the key sites from being operational. These includes natural disasters, fire incidents, industrial disruption. In case of such an incidence the financial performance of Amcor may be impacted negatively. Significant judgement of auditor relating to areas of financial report involving important management judgement Amcor seeks to avert the harshness of the impact of general market risk by considering deterioration in economic conditions in a particular region, market or country. The operating business is well-thought-out to be having a wide spread in the several geographic locations, customers servicing and raw materials input. The company has been further emergent and deploying the operating model which continually emphasizes on the proposition to the customers, thereby creating a high-performance culture, managing costs and improving efficiencies in the plant (Adolfsson et al. 2014). The proactive managing of the key risks across Amcor is managed by companys Enterprise Risk Management (ERM) program. In addition to this, the strategic development team at Amcor is able to work with businesses to identify suitable target for the alignment of the Amcors strategy. The implementation of the MA framework instils rigours in target selection, due diligence post-merger value capture. In support for outline, Amcor has developed incorporation toolkit which has shared best practice and contributed to the business with a specific methodology, post-merger integration execution and cultural risk. The supply chain risk management by the company is multi-faceted which comprises of ensuring the customer contracts to offer for timely and regular pass through of the activities in the input costs of the raw materials. The suppliers due assiduousness and risk management is seen with the implementation of multi-sourcing strategy as per the supply of the raw materials (Makosana et al. 20 16). Amcor is committed to continuously monitor the changes and propose changes in the regulatory regimes impacting the operations. Amcor is considered to employ local administration teams to focus on an in-depth considering of the local and functioning situation thereby having a strong customer relationship. The companys implementation of the compliance matters is globally reviewed for the country risks which are performed by business leaders through ERM program at Amcor. The various types of the operating model and the corporate code of conduct and ethics is able to offer agenda for all policies in the group (Stannard 2017). The managing of the compliance and control risk is implemented by group wide policies which are seen to be evident with sharing trading policy, competition compliance program which periodically communicated among the co-workers on a regular basis. Moreover, the consciousness of the policies and annual agreement training is compulsory for the co-workers. The global f unding for the fraud prevention policy is able to clearly outline the standards and principals considered to reduce the risk of fraud. The fraud prevention program is seen to be supported with a detailed examination procedure pertaining to global whistle-blower service policy (Wang and Fargher 2015). Despite of no significant material cyber-attack or confidential breaches the increasing sophistication and increasing nature of threat are based on the existing information security capability which is targeted with the appropriate improvement program. The product safety and the integrity are considered with safe packing company. Amcor is seen as a partner to the customers who may rely on The Amcor Way. The product safety is considered with the devoted product security and agreement personnel for the employment of process and controls. The constant focus and quality is seen with suppliers due diligence and risk valuation as per trained crisis management teams. Effect on the audit of significant transactions which took place during the period As per para 9 of ASA 701 the auditors decision-making procedure of the key audit matters is designated to select smaller matters from the auditors judgement about the matters with the significance of the finance report as per the current period. The concept of the significant auditor is taken with the attention of the recognition of the audit risk based on the focus as per the identification and depicted with material misstatement risk in the financial report. The particular account balance, class transactions and disclosures are based on the risks assessed with the material misstatements with appropriate assertion level (Ge, Simnett and Zhou 2016). In various cases significant judgements are involved in the performing and planning of the audit procedures. Based on the Matters that Required Significant Auditor Attention a more persuasive evidence with the higher assessment of the audit risk is taken. The obtaining of the persuasive audit evidence is considered to be more relevant or reliable evidence along with the emphasis in obtaining third party evidence (General 2015). As per para 9 of ASA 701 it is also inferred that the auditors may progress with the initial view at the planning stage on the matters which is likely to be in the areas pertaining to key audit matters. In addition to this, the auditors will be able to communicate the different types of information as per the ASA 260. Based on this standard the determination of the key audit matters needs to be based on the audit evidence throughout the audit report. As per the requirement of ASA 260 the auditors are required to communicate the significant risk identified by the auditor. This particular consideration is taken into account with the Paragraph A13 of ASA 260 which communicates the governance plans to address the significant areas of risk assessment (Newman, Alexander and Harris 2017). The audited statement of Amcor is seen to be accompanied with the financial report of Amcor Limited which consists of the declaration of financial position at 30 June 2016. The non-IFRS measures such as PBIT, PBITDA, PAT and AFE are not audited from the Amcors audited financial statements. The audit report of Amcor Limited has not considered any contraventions of the auditors with the independence requirements from Corporations Act 2001 based on the audit report (Imoniana and Gartner 2016). There have been no contraventions as per applicable code of professional conducted as per the audit report. The summarisation of the financial information of AMVIG is seen as per the listing requirements for Hong Kong Stock Exchange. This assessed with the determination of the financial information is seen to be taken into consideration as per the latest publicly available financial information. The audit report shows the groups share for the net assets is taken into account with the latest publicly available financial statement. The key management personnel compensation is detailed as per the audited remuneration section of the directors report (Huggins et al. 2015). The short-term benefits are seen to be $ 13737 in 2016 and $ 15421 in 2015. The long-term employee benefits, post-employment benefits, termination benefits and share based payments are considered as per the key management personnel compensation. Conclusion The learnings of the study have seen the areas of advanced assessed risk of considerable misstatement and risk as per ASA 315. This is considered with the involvement of the nature of revenue sources, markets including the risks of the electronic commerce, sales and marketing. Several other risk factors are considered as per joint ventures, alliances and outsourcing activities and industry segmentations and geographic dispersions. It is also discerned that as per A13 under Auditing Standard ASA 315 the risk factors are associated to the matters related to the noncompliance and the applicable laws. Some of the other risk factors are taken into consideration with the deficiency in the internal control over the financial reporting. The supply chain risk in Amcor is depicted with the disruption in the Amcors supply chain by the disruption with the accessibility of the key components and raw materials. It is also discerned that significant judgement of auditor relating to areas of financi al report involving important matters of judgement are taken into consideration with the proactive managing of the key risks across Amcor. This is managed by companys Enterprise Risk Management (ERM) program. In addition to this, the strategic development team at Amcor is able to work with businesses to identify suitable target for the alignment of the Amcors strategy. The execution of the MA framework instils rigours in target "selection, due diligence and post-merger value capture. References Adolfsson, E., Gustafsson, H., Lund, E., Carlsson, G.A., Olsson, S. and Tedgren, .C., 2014. A system for remote dosimetry audit of 3D-CRT, IMRT and VMAT based on lithium formate dosimetry.Radiotherapy and Oncology,113(2), pp.279-282. Carson, E., Fargher, N. and Zhang, Y., 2016. Trends in auditor reporting in Australia: A synthesis and opportunities for research.Australian Accounting Review,26(3), pp.226-242. Carson, E., Fargher, N. and Zhang, Y., 2017. Explaining auditors propensity to issue going?concern operations in Australia after the global financial crisis.Accounting Finance. Ge, Q., Simnett, R. and Zhou, S., 2016. Ethical and Quality Control Requirements When Undertaking Assurance Engagements. General, A., 2015. Hot Topics. Harding, N., Azim, M.I., Jidin, R. and Muir, J.P., 2016. A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism.Australian Accounting Review,26(3), pp.243-254. Huggins, A., Simnett, R. and Hargovan, A., 2015. Integrated reporting and directors concerns about personal liability exposure: Law reform options.Company and Securities Law Journal,33, pp.176-195. Imoniana, J.O. and Gartner, I.R., 2016. Critical remark on multi-criteria approach to corporate auditing risk assessment-evidence from Brazil.International Journal of Auditing Technology,3(2), pp.128-149. Johnson, J. and Comensoli, K., 2017. Suds, steam and standardsDemystifying reprocessing auditing.Infection, Disease Health,22, p.S16. Langlois, P.L., Gil-Blanco, A.F., Jessop, D., Sansoucy, Y., DAragon, F., Albert, N. and Echave, P., 2017. Retroclavicular approach vs infraclavicular approach for plexic bloc anesthesia of the upper limb: study protocol randomized controlled trial. Trials, 18(1), p.346. Makosana, T., Mpachika, G., Sabola, F. and Napolo, E., 2016. Abstract PR475: Audit On the Standard of Recovery Care of Patients Following General Anaesthesia At Queen Elizabeth Central Hospital (Qech), Blantyre, Malawi.Anesthesia Analgesia,123(3S_Suppl), p.172. Newman, H., Alexander, S. and Harris, J., 2017. Standard precautions; Doing the right thing for everyone.Infection, Disease Healthcare,22, p.S16. ODonnell, K., Hicks, B., Streeter, J. and Shantapriyan, P., 2015. Getting it right: directors assessment of information.Managerial Auditing Journal,30(2), pp.117-131. Stannard, J., 2017. Fund reporting and disclosure: Obligations are ever-changing.Superfunds Magazine, (422), p.10. Sun, J., Kent, P., Qi, B. and Wang, J., 2017. Chief financial officer demographic characteristics and fraudulent financial reporting in China.Accounting Finance. Wang, I.Z. and Fargher, N., 2015. The effects of tone at the top and coordination with external auditors on internal auditors fraud risk assessments.Accounting Finance.