This assignment consists of a group PowerPoint presentation. To critically analyse the ideas presented in the DW documentary 'The Big Four - Accountancy Firms Under Scrutiny' (2022) (https://youtu.be/C_0XEIFGK5o), linking their discussion to the themes of the lecture, such as the impact of neoliberalism on accounting and auditing practices and its ethical implications - and other related topics. Groups should reflect on possible ways forward that might make a difference. Support your arguments with relevant academic literature (i.e. academic journal articles and books) and practitioner research (e.g. studies published by professional accountancy bodies). ??(I am responsible for the critical analysis of this ethical topic and need need some literature for reference Please help me with some suggestions Thanks)

Coursework assignment This assignment consists of a group presentation. As a group, you are expected to critically analyze the points raised by the DW documentary "The Big Four - Accounting firms under scrutiny" (2022) (https://youtu.be/C_OXEIFGK50), linking its discussion to the topics of lectures such as the emergence of neoliberalism to accounting and auditing practices and its ethical implications - among other relevant topics. The groups should reflect on possible ways forward in which the status quo can be changed. Support your arguments with relevant academic literature (i.e., academic journal articles and books) and practitioner research (e.g. research reports published by professional accountancy institutions). MARKING SCHEME FOR PRESENTATIONS Group presentations will be marked on the following criteria: Organisation - Clearly defined sections, logical flow of issues and easiness to understand all information prepared; . Content/Knowledge - Key points are highlighted and detailed, but concisely presented. Arguments are informative for target audience and evidence-based (all sources referenced). A critical analysis of the topic leads to a clear and well-argued conclusion. Presentation - Creative design and balance of text, images, etc. Appropriate language and keeping the engagement of the audience.ETHICS IN BUSINESS I Business decisions cut across several ethical dimensions and carry huge moral implications I For example, I Multinational companies may decide to procure raw materials or outsource their production to developing nations that offer cheap cost of labor. In choosing their suppliers, some of the factors that the business would consider: I Infrastructural: Whether the country has the appropriate infrastructures in place to facilitate smooth production I Geographical: Whether the country is located is a suitable location that would enable an easy delivery system I Political] Legal: Whether the political and legal framework of the country is strong and stable enough to not cause any disruptions to the production and delivery process I Economic: Whether the profit potential (cost vs. all benefits) is high enough to justify setting up a supply chain facility in that country I Ethical: Does the supplier pay fair wages to the laborers? Do they ensure proper health and safety conditions for the laborers? What about their impact on the environment and local community? Do they have proper ETPs? ETHICS IN BUSINESS Some common ethical issues facing businesses in 2021: Employee Welfare . Environmental Responsibility Employee education and training - Carbon footprint Health & Safety - Green Products Fair wages . Water usage , etc. Safe working environment - issues of Transparency in business and accounting sexual harassment, workplace bullying, etc. practices Diversity & Discrimination . Disclosure of financial and non-financia information Minority rights and representation - Corporate governance Community Actions and Impacts . Customer Rights and Safety . Data Privacy Product safety and quality SlidETHICS IN THE ACCOUNTING PROFESSION Ethics is essential in the accounting profession Accountancy as a profession requires Accountants to carry an inner orientation to the truth Accountants must serve as 'watchdogs' for the marketplace Trusted with the responsibility of representing the true financial performance and condition of a firm and of reporting accurate data, that can inform investors and other stakeholdersNEED FOR ETHICS EDUCATION IN ACCOUNTING l Hence, including ethics in accounting education is key I Business/Accounting education has not been able to provide graduates with the ability to cope with complex ethical decision making in business I Contemporary accounting education tends to treat ethics as an add-on component that itself may be justified in instrumental ways, such as a claim that it may enhance corporate profitability l Hence, accounting education often treats ethics either in an instrumental sense (good for business) or as something of an exceptional activity (to be thought about only when things go wrong) I There is an urgent need to expand our thinking well beyond codes of ethics and ethical decision- making models that typically form the basis for considering ethics in accounting I Only when individual morals are strong, can these extend to collective ethical social and business processes For further reading on Ethics and Accounting Education, please consult Boyce (2008) and Low, Davey, & Hooper (2008) THE ROLE PLAYED BYACCOUNTANCY FIRMS The Panama papers published in April 2016, included 11.5 million leaked documents from 1970s to 2016, involving 214,000 anonymous offshore companies' records The epicenter contained the Panamanian law firm, Mossack Fonseca 's records of its clients and their off-shore wealth, revealing unfathomable levels of income inequality and injustice While offshore business entities may be legal, reporters found that some of the Mossack Fonseca shell corporations were used for illegal' purposes, including fraud, tax evasion, and evading international sanctions BBC Q Sign in Home News Sport Weather iPlayer Sounds The Big Four accountancy firms are estimated to NEWS have over 80 offices in offshore tax havens that do Home | Brexit | Coronavirus | UK |World | Business Politics | Tech | Science | Health Family & Education Business Y Your Money Market Data Companies Economy Global Car Industry |Business of Sport not impose personal/ corporate taxes or require PwC promoted tax avoidance 'on companies to submit audited financial reports. industrial scale', say MPs E.g., Deloitte came under the spotlight for its links By Brian Milligan Personal Finance Reporter 6 February 2015 with the Royal Bank of Scotland (RBS), which was bailed out by the UK taxpayer, and was accused of avoiding (500 million of taxes through complex pwe avoidance schemes