Aquinas Argument Of Motion - 1003 Words

Abstract Thomas Aquinas’ five ways are his arguments of the five proofs that God exists in some form, these five ways have standard abjections. The arguments are named as follows: argument from motion, arguments from causation, arguments from contingency, argument from gradations of goodness, and the argument of governance. These are Aquinas’ theories of why things change, whatever is changing is being changed by something else. Maxwell Swartz Professor Vincent McCoige Philosophy 110 17 October 2017 Aquinas’ Argument of Motion Thomas Aquinas’ five ways prove that God exists in some form, his argument that God exists through motion is a sound theory that he created. There are objections†¦show more content†¦Objections to this argument state there is a contradiction within the argument. â€Å"Since nothing can move itself, an object can only move if its potential to move is activated by something outside of it. For example, water has the potential to freeze if the air temperature lowers enough to act upon the water and freeze it. But water can’t just turn into ice by itself. Likewise, the air that freezes water has a potential to become colder if something else acts upon it (trenthorn.com)†. Something that has potential to move can be actually moved. This argument gives the concept that God is pure actuality, if God is indeed pure actuality then there is no potential for God to be any different from what he already is. Without a first mover there can be no motions, this is Aquinas’ third arguments as to god existing through motion. Nothing can move itself. In other words, if you take away something that can actually be moved then you’re also taking away anything that can potentially be moved. For example, there is no milk without a cow. â€Å"the reason a student has the potential to be awake is that he had (actual) toast for breakfast. Toast has the potential to keep the student awake. But (actual) bread has the potential to become toast, and actual grain has the potential to become bread. Actual water, dirt, and air have the potential to become grain. To take away any of these actualities is ultimately to take away the potential for the student to be alert†Show MoreRelatedAquinas’ has five proofs fo r Gods existence. His first proof is an argument from motion. Nothing600 Words   |  3 PagesAquinas’ has five proofs for Gods existence. His first proof is an argument from motion. Nothing can move itself unless it was placed into motion. His second proof is an argument from efficient causes. We experience a series of efficient causes of things. I didn’t exist to my prior existence. Nothing before exists. Nothing can be caused by itself. The third proof is the argument from possibility and necessity. We find natural things that are possible to be and not to be. Things come in and out ofRead MoreAristotle s Five Ways Of The Existence Of God1354 Words   |  6 PagesMedieval philosopher St. Thomas Aquinas, who is most famously known for combining principles of faith and reason into a philosophy known as Thomism. The â€Å"five ways† of proofing the existence of God, which is Article three, of Question 2, of part I, of his â€Å"Summa Theologià ¦Ã¢â‚¬ , give s five different ways of proofing the existence of God. In this essay, the five ways of Aquinas will be explained. The first way of proofing the existence of God is an argument based on motion. Aquinas notes that our senses awareRead MoreThe Cosmological Argument643 Words   |  3 PagesThe Cosmological Argument An important argument to try and prove the existence of God is the Cosmological Argument brought on by observations of the physical universe, made by Saint Thomas Aquinas, a thirteenth century Christian philosopher. The cosmological argument is a result from the study of the cosmos; Aquinas borrows ideas from Aristotle to make this systematically organized argument. Aquinas’ first point begins with the observation that everything is moving. Aquinas’ says that everythingRead MoreSuccess of Aquinas’s Cosmological Argument872 Words   |  4 PagesAquinas’s cosmological argument is a posteriori argument that Aquinas uses to prove the existence of God. Aquinas argues that, â€Å"Nothing can move itself, so whatever is in motion must be put in motion by another, and that by another again. But this causal loop cannot go on to infinity, so if every object in motion had a mover, there must be a first mover which is the unmoved mover, called God.† (Aquinas, Question 2, Article 3). I do agree with Aquinas’s cosmological argument in proving the existenceRead MoreExplain the Strengths and Weaknesses of Aquinas Cosmological Argument1203 Words   |  5 Pagesa) Explain the strengths and weaknesses of Aquinas’ cosmological arguments. The cosmological argument is an a posteriori argument based on the question of the relation of the universe’s existence and God’s existence. This argument focuses on the theory that if the universe exists then something must have caused it to existence, ie. A God or Creator. Supporters of this argument claim that to fully comprehend the existence of the universe, one must rely on a theory of a God however critics wouldRead MoreThe Five Ways Of The Existence Of God1557 Words   |  7 PagesThomas Aquinas (1225-1274). We cannot prove that God exists, merely by considering the word God, for that strategy work, we would have to presume to know God s essence. According to Aquinas, the existence of God can be proved. This paper will discuss what each of the five ways are that Thomas Aquinas introduced to show the existence of God. The Argument from Change: To begin with, one way to prove that God exists is to contemplate the fact that natural things are in motion. According to Aquinas, a firstRead MoreCritique on Whether God Exists Essay837 Words   |  4 Pagesrecorded history have pondered the question of whether God exists. One such philosopher, Saint Thomas Aquinas, put forth his own theory on the existence of God. In his text â€Å"Whether God Exists†, he stated that through his five arguments he could prove God’s existence. His five arguments are from motion, from first efficient cause, from possibility and necessity, from gradation, and from design. Aquinas begins his text with two objections as to why God does not exist. The first states that God doesRead MoreAnalysis Of The Five Ways By Thomas Aquinas1298 Words   |  6 PagesThomas Aquinas wrote, â€Å"The Five Ways† from Summa Theologica and is said to be the greatest theologian. In this reading, Aquinas gives his five arguments in regard to Gods existence and shows how philosophy and religion intertwine with one another. The Argument from change, causation, contingency, degrees of excellence, and harmony are all are Aquinas reasonings towards the proof of Gods existence. Aquinas first argument for God’s existence comes from the argument of change or motion. In this argumentRead MoreEssay on Anselm and Aquinas: on the Existence of God1029 Words   |  5 Pagessay He is. Both Anselm and Aquinas address this question: Anselm in his Proslogion and Aquinas in his Summa Theologica. The opinions of Anselm and Aquinas as to the nature of God are the same, although Anselm lacks the proof to back up his claims. In the Proslogion, Anselm states that God is something greater that which we can conceive of nothing. This very confusing statement, which is likely illogical in itself, is the center of Anselms illogical argument, and something that I willRead MoreThe Existence Of Saint Thomas Aquinas And Ren?ï ¿ ½ Descartes1460 Words   |  6 Pagesphilosophers have attempted to prove God’s existence: Saint Thomas Aquinas and Renà © Descartes. Despite having been influenced by the former, Descartes’ arguments––while similar to Aquinas’––are reached through noticeably different methods. To analyze Aquinas’ proof for God’s existence, it is important to first analyze his definition of God––or â€Å"How We Know God†Ã¢â‚¬â€œÃ¢â‚¬â€œ as outlined in the Summa of Theology (Qu. 12). Simply put by Aquinas, â€Å"[God] is (1) the cause of all, and that creatures differ from him

Throughout History There Have Been Many Diverse Works Of

Throughout history there have been many diverse works of true literary brilliance. Many of these scholarly texts have withstood the test of time and have been evaluated and critiqued over the centuries. One such example is the tragedies that originated from Ancient Greece. Greek historians have preserved the manuscripts of numerous and now famous tragedies, which have been taught for generations in English classes around the world. Through the tragedies, the readers or observers learn from the emotions evoked by the story being told. In feeling these emotions and witnessing the plight of the protagonists, the audience will gain knowledge from personifying these plights and reflecting into themselves. The tragedy of Oedipus exemplifies†¦show more content†¦Aristotle viewed tragedies to be the highest form of poetic literature. In his book, The Poetics, Aristotle defines a tragedy as â€Å" The imitation of an action that is heroic, complete, and of a certain size, in langua ge embellished with all kinds of ornament, each used separately in the different parts of the play, in dramatic, not narrative form and accomplishing with pity and fear the catharsis of these emotions (Battin, 1975).† â€Å"Aristotle devoted sizable portions of the Poetics to details about plot. He covered the importance of action-based unity, the division into segments, the arc by which a plot moves, and the best ways to create probability† (Bert, 2008). When broken down and explained in more layman’s terms Aristotle’s rules mean that the protagonist must be a person of high stature and/or respect. The protagonist being a king, queen, or other royal family member often fulfills this requirement. The tragedy itself must be complete and of adequate length. It needs to be long enough to offer a clear beginning, middle, and end, but not so long as to draw out the plot unnecessarily. To satisfy the rule of being embellished with ornament the tragedy needs t o utilize harmony, meter, melody, and rhythm. To fulfill being in dramatic form and not narrative, the story is told through the actions of living and moving characters. A story â€Å"draws us in, and by the time we get to the end of it, it is as thoughShow MoreRelated`` Really Doesn t Crime Pay ``1338 Words   |  6 Pagesconfide in that supports her as a writer. Although it is not before long that this person steals her work and publishes it as his own. This causes her to fall into a lifelong bout of depression. This story expresses the common theme of a women being discredited or betrayed due to their vulnerability, even when she is doing something great. Across the board women are treated like this. It took many years for women to get the privilege of being educated and even longer for African American women. EvenRead MoreThe Immigration Trends Over Time904 Words   |  4 PagesTalon Couch Steven Fountain / History 150 Region Assignment December 11th, 2014 Region: Southern California Regions across the United States have been changed dramatically by the immigration trends over time. The region of Southern California is no different. When the people in an area change that areas culture is going to change as well, southern California is a great example of that. Yet while changes in history do not change the physical lay out of the area it does affect the culture tremendouslyRead MoreSudan Conflict Essay697 Words   |  3 PagesAymeric Claude 11/17/10 Religion in a Global Context Genocide in Sudan Throughout history, religion has worked as a great unifier of diverse people. Its overarching messages have worked to bring together people of different backgrounds be it racial, political, or economic, giving masses a common goal. Much of the world’s charity work is on behalf of religions which instill values that provoke these selfless actions. However, there is another side to religion, one that is quite contraryRead MoreIdeas About What Constitutes A Family In Australia Has1433 Words   |  6 PagesIdeas about what constitutes a family in Australia has changed throughout history (Featherstone Smaal, 2013). As a result, a wide range of social, cultural and historical changes have influenced family social work today (Collins, Jordan Coleman, 2013). This essay will explore social and cultural changes in Australia over the past fifty years and how these particular changes affect social work practice within families, young people and children. In addition, this essay will provide a personalRead MoreEssay about Improving Education through Cultural Diversity1087 Words   |  5 Pagesdiversity is important as it was many centuries ago. According to dictionary, cultural diversity is the coexistence of different culture, ethnic, race, gender in one specific unit. In order, for America to be successful, our world must be a mul ticultural world. This existence starts within our learning facilities where our students and children are educated. This thesis is â€Å"changing the way America, sees education through cultural diversity, has been co existing in many countries across the world.Read MoreDiversity, Inequality, and Immigration Essay1004 Words   |  5 Pagespolitical subjects that are currently affecting the United States today. Throughout the country’s history, there is the notable inequality and racial injustice in our society. This can be seen, and our history textbooks, about the Civil War, civil rights movement, and the more recently with the gay-rights movement. That history of this country is established on these types of movements and wars. Many different cultures have come together and creating the diversity in this country that people offerRead MoreThe Impact Of Immigration Policies On Communities And The Future Of West Michigan1567 Words   |  7 Pageswhen our family first moved up to Grand Rapids from a small town in Texas in 2008. It perpetually amazed me as to how so many people had so many different â€Å"percents† and a few even impressed me more so by knowing them to decimal place. Many shared their heritage with a swelling pride, and I soon came to learn that this source of pride actually came from West Michigan’s history built upon immigrants which can be traced back all the way to the 18th century. From the huge mass of Dutch immigrants thatRead MoreThe Political Culture Of Texas1272 Words   |  6 PagesQuestion 1: Political culture in Texas Throughout the world there are many diverse political cultures. A political culture is the attitudes, beliefs or practices among a group of likeminded individuals. (Giardino pg. 27) There are different categories that embrace a political culture like an Individualistic, traditionalistic and moralistic. An individualistic culture is one that prefers less government involvement. The traditionalists’ culture maintains government as the social and economic hierarchyRead MoreQuestions on Diversity and Inclusions926 Words   |  4 PagesWhat are the dimensions of cultural diversity? There have been a variety of attempts to develop a concise definition or reliable classification of what is meant by cultural diversity for a number of decades. Although there is no universal system available for determining what cultural diversity is there are several reappearing characteristics that are used by many of the experts attempting to arrive at a recognized system (Fearon, 2003). The first generalized dimension used is the concept ofRead MoreEssay about The Roman Empire979 Words   |  4 Pagesgreatest empires in the history of the world, one that will always be included in the conversation is the Roman Empire. With an empire that spread from Hadrian’s Wall to Arabia, it is considered one of the mightiest empires in history. There was no single factor or individual that can be considered to be the driving force behind the success of the Roman Empire. It is rather a success founded upon political policies, military strength and cultural prosperity. No empire in history has ever spread without

Explanation and Context Review Communication Free Essays

University of Phoenix Material Communication Theories and Context Review Communication can be understood by examining the context in which communication takes place and by reviewing some of the theories that govern how communication works within each context. Part A – Communication Contexts Directions: Define each communication context. A. We will write a custom essay sample on Explanation and Context Review Communication or any similar topic only for you Order Now Intrapersonal: Face-to-face communication between people B. Interpersonal: Communication with oneself C. Group: Communication with a group of people D. Organizational: Communication within and among large, extended environments E. Public: Communication to a large group of listeners F. Mass: Communication to a very large audience through mediated forms G. Intercultural: Communication between and among members of different cultural backgrounds Part B – Communication Contexts and Their Related Theories Directions: Place the appropriate letter of each context above next to its related theory. Then write a brief explanation of each theory. Theories 1. _A__ Cognitive Dissonance – Explains the tendency for individuals to seek consistency among their cognitions, such as beliefs and opinions. When there is an inconsistency between attitudes or behaviors (dissonance), something must change to eliminate the dissonance. In the case of a discrepancy between attitudes and behavior, it is most likely that the attitude will change to accommodate the behavior. 2. _G___ Face-Negotiation Theory – Explains how different cultures manage conflict and communication. The theory explains that the root of conflict is based on identity management on individual and cultural levels. 3. __B__ Groupthink – Explains how individuals may withhold their opposing opinions to promote cohesiveness. Individuals may also withhold their opposing opinions because they fear rejection by the group. 4. _B__ Communication Privacy Management – Explains the process that people use to manage the relationship between concealing and revealing private information 5. __D__ Organizational Information Theory – Explains how organizations make sense of the information that is essential for their existence 6. __F__ Spiral of Silence – Explains why people tend to remain silent when they think their views are in the minority 7. __E__ Rhetoric/Dramatism/Narrative Paradigm – Explains that people are essentially storytellers who make decisions on the basis of good reasons. History, biography, culture, and character determine what we consider good reasons. How to cite Explanation and Context Review Communication, Essay examples

Ethical Issue Faced By The Accountant Maria Mars Of Sunshine Ltd

Question: Discuss about the Financial Accounting of Sunshine Ltd. Answer: Introduction Financialaccounting is mainly concerned with theaccounting regarding the summary, analysis and presentation of financial transactions relating to business. It also comprises preparation of financial statements which are made available to internal and external users. The present report deals with discussions relating to the ethical issue faced by the accountant of Sunshine Ltd and the manner in which she resolved the same. Further discussion relating to AASB 116 has been provided in detail so that it could be appropriately understood. Relevance and importance of ethics and governance for management have also been explained in the report. As they both play a vital role while taking the major decision relating to an organisation in an appropriate manner. The impact of AASB 116 due to the decision was taken by management has also discussed in the report. Ethics Financialaccounting ethics form the structure relating to legal and regulatory requirements and comprise issues relating to maintaining and continuing public trust. Many professional organisations have their own ethical conducts which are to be complied by its members. As the main objective of IFAC is to serve the public interest; for the purpose of accomplishing the same objective code of ethics for professional accountant has been established by them. For strengthening the same and developing strong international economies, it is promoting these standards to adherence these high-quality standards. The fundamental principles that might be followed by an accountant as they are having responsibility for taking a decision in public interest; thus he is required to comply following: Integrity; confidentiality; Objectivity and Professional competence and due care. These can be followed by accountants also in their profession for resolving ethical dilemma issues as even they have to take decision for the benefit of company i.e. benefit of shareholders. A company which discloses clear explanation ofaccounting procedures and policies which have been applied in preparing of books of accounts appears to be more ethical and trustworthy in comparison to companies which do not provide such facts and details in its notes to accounts. Thus; it can be said that in present scenario as the company is not providing details relating to change in depreciation method and the reason behind it; the possibility exist that in case the users of statements assess any such fault that they might question the other figures available and rethink regarding investment decision. Governance Governance structures assure the shareholders that they will be provided reliable information relating to the value of organisation and that managements will take every decision after considering the interest of the company. Financial accounting comprises both corporate accounting and external reporting system which assesses quantitative data presenting the financial position of the company. The structure even encourages managers and other senior officers for maximising firms value rather than their personal objectives. In other words, it can also be said that governance in the system of rules, practise and policies through which companies are directed as well as controlled. It initially evolves balancing the interest of companys shareholders, financiers, management and community. It provides a framework for attaining the objectives of the company and encompasses every operation of management from action plans and internal controls for evaluating the performance and corporate disclos ure. In the present case as per the facts available that as the management is aware that economist is predicting an economic slowdown and subsequent fall in profits in the year 2018 and 2019. Therefore, the general manager Kam has discussed the same issue with accountant Maria and requested to find a way so that the profits can be reduced to a couple of years and thus the same will provide consistent profits to the shareholders. This will provide satisfaction to the shareholders that their company is performing in an appropriate manner and providing consistent profits even when economies are slow down and other companies are not able to perform well. As per the analysis, it can be said that no governance exists in Sunshine Ltd. as the manager itself is forcing the accountant to find a way to misinterpret the profits of the company. Even she is not satisfied the solution she has provided to him, but for achieving the contract of the company, she took such steps which mean for her personal objectives are prior in comparison to companys objectives. AASB 116 The aim of accounting standard AASB 116 Property Plant and Equipment is to assist in prescribe details relating to appropriate accounting of plant, property and equipment so that the users can discern information relating to it and the changes in such investment. The major issues of accounting regarding property, plant and equipment have been discussed in this standard such as the method of ascertaining their carrying value; depreciation charges and accounting treatment of impairment losses relating to them. As per this standard depreciation is the systematic allocation of the depreciable amount of asset over its useful life. The depreciation method which has been applied for the accounting purpose shall replicate the pattern in which the future economic benefits which are expected to be received by the organisation. Any change in depreciation method should be done as per the provisions specified in AASB 108 Accounting policies, change in accounting estimate and errors; as the same is specified in AASB 116. The change in accounting policy such as the method of depreciation can be made only in the case when such change is specified by the amended Australian accounting standard or in case the specified change will result in the presentation of financial statement in more appropriate format. In the present scenario, the accountant Maria has taken the decision of changing the depreciation method followed by the company from straight line method to the sum of years digit method. The reason behind same was to charge higher depreciation present and next year, and due to this change, consistent profits will be presented to the shareholders who will make them more satisfied with the performance of the company. Further, she has also not disclosed the details regarding same in the notes to accounts of the f inancial statement which is compulsory to be done as per the provisions available in accounting standard. Thus, it can be concluded that in present case Sunshine Ltd. has not complied with applicable accounting with accounting standards thus its financial statement does not represent the true and fair view of books of accounts. Accountants Role In Changing Depreciation Methods The obligations and responsibilities of an accountant are to be carried after application of the high level of ethics and governance. They have to take many important decisions relating to policies and procedures which are the base for the preparation of books of accounts. Depreciation is a fundamental expense for every organisation which comprises assets excluding land. The method which is adopted for depreciation impacts revenue in profit and loss account and assets in Balance Sheet. The pace of technology and economic change has resulted in the increase in demand of skilled accounting professional, and thus their work is no more limited to entering the transactions and preparing financial statements. In the present scenario, the accountant is having a pivotal role in a decision relating to change in depreciation policy. As the manager discussed the issue relating to economic decline and asked her to find a way so that the lower profits can be presented in the present as well as next year. This action will subsequently make the profit consistent with upcoming years in which it is expected that the profits will be lowered. As accountant deal with the transaction of business of day to day basis; they are having much detail and appropriate knowledge regarding the impact of the change in policy on the financial statements. In this case, the accountant decided to change the depreciation method as the same will accomplish the need of manager but the same will not accomplish the objective of the organisation. It can be said that the decision taken by the accountant is not ethical as depreciation method can be changed only after complying the specified provision available in AASB 116 and in the present case they have not been followed. On the other hand, even the accountant decided that details relating to same will not be disclosed in the financial statement as the disclosure will not satisfy the shareholders. It can be said that in present situation accountant has not fulfilled his obligations in an appropriate manner and given priority to her personal interest rather than accomplishing her obligations in an ethical way. Stakeholders A stakeholder refers to any individual, social group, establishment or the community at large that holds a stake in the business activities and outcomes. A stake signifies an important interest in the business and its operations. Customers, investors, accountants, auditors and employees are vital stakeholder groups that have high influence and high interest in a companys activities. They have the power of making recommendations pertaining to improvement in the dependability of financial reports, mitigating costs and so on. When a business contemplates a voluntary change in its accounting principles, then it should ensure that the advantages beat the cost. However, it is highly critical that prior to introducing any modifications in an accounting policy, the company should review it with its existing auditor to gain relevant insights about the implications of the change and the pertinence of the new policy (West, 2016). As far as the current situation is concerned, management is persu ading companys accountant to devise a technique through which higher revenues of the current and following year are reduced so that they correspond with future years. The ethical responsibilities of stakeholders and the business render business ethics a two-way conversation. Nonetheless, it is critical that stakeholders assume accountability in the companys success as well as its failure in an ethical way and supply real information to the investors. Stakeholders are also charged with the responsibility of developing the core of partnership between the company and other stakeholder groups by their actions. They are in charge of following rational and just policies so that the fair view of the business is put forth through the financial records (Bhasin, 2015). They need to evaluate the prevalence of non-ethical activities and operations in the company because they hold the authority to question it. As per the provisions of accounting standards, modifications in accounting policy must be done if any of the below-mentioned conditions is met: Modifications in the accounting policy is required by the law of the land, or Modifications in the accounting policy will lead to the better presentation of financial records. Impact of AASB 116 AASB 116 specifies provision relating to Plant, Property and Equipment regarding their accounting treatment and disclosure in financial statements. In present case, if the accountant has complied with AASB 116 that he had not taken the decision of changing depreciation method for decreasing the profit of current as well as next year. The decision which has been taken by her not only made the financial statements not complied with accounting standards but also made the whole financial statements inappropriate. As the change in depreciation method had an impact on the value of assets also. Conclusion Recommendation It can thus be concluded that a company must not resort to unethical means to solve any issues. This will only give momentary solution and can have dire consequences in the future. It is recommended that rather than making modifications in the accounting policy, the organisations management must disclose the reason behind falling profits in the financial statements. Through this, the firm will be representing the true business state and justify it in correspondence to industry standards. References Omran, M. and M. El-Galfy, A., 2014. Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey. Asian Review of Accounting, 22(3),Pp.257-286. Abbas, S.A. and Klemm, A., 2013. A partial race to the bottom: corporate tax developments in emerging and developing economies. International Tax and Public Finance, 20(4), Pp.596-617. ArAs, G., 2016.A handbook of corporate governance and social responsibility. CRC Press. Bhasin, M.L., 2015. Corporate Governance and Forensic Accountants' Role: Global Regulatory Action Scenario. Brown, K.M., 2014. Integrating Ethics into Financial Management Courses: A Role-Play Approach. Accounting Education for the 21st Century: The Global Challenges, P.370. Fassin, Y. and Drover, W., 2015. Ethics in entrepreneurial finance: Exploring problems in venture partner entry and exit. Journal of Business Ethics, pp.1-24. McAlister, D.T., Marcos, S. and Ferrell, O.C., 2016. Corporate governance and ethical leadership. Business Ethics: New Challenges for Business Schools and Corporate Leaders: New Challenges for Business Schools and Corporate Leaders, p.56. Radu, M., 2013. The Impact of Depreciation on costs. Annals of the University of Petro?ani, Economics, 13(1), pp.251-260. Rothaermel, F.T., 2015. Strategic management. New York, NY: McGraw-Hill. Ryan, M.J., 2014. The Role of Stakeholders in Requirements Elicitation. Tricker, R.B. and Tricker, R.I., 2015. Corporate governance: Principles, policies, and practices. Oxford University Press, USA. Tsamis, A. and Liapis, K., 2014. Fair Value and Cost Accounting, Depreciation Methods, Recognition and Measurement of Fixed Assets. International Journal of Economics Business Administration (IJEBA), 2(3), Pp.115-133. Walsh, J., 2014. The Role of Ethics in a Future Accounting Career. Wang, C., 2014. Accounting standards harmonisation and financial statement comparability: Evidence from transnational information transfer. Journal of Accounting Research, 52(4), pp.955-992. West, A., 2016. The ethics of professional accountants: An Aristotelian perspective. Accounting, Auditing and Accountability Journal. Yao, D.F.T., Percy, M. and Hu, F., 2015. Journal of Contemporary Accounting Economics. Journal of Contemporary Accounting Economics, 11, pp.31-45.