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Imagine that you had a group of people in a room; let's say twenty people. Then let's say that you held up a twenty dollar bill and that you were going to auction it off to the lowest bidder. Finally, you allow the participants to begin bidding. What would you expect to happen? Of course some people would bid one dollar for a twenty dollar bill. Other bids would come in as high as ten or nineteen dollars. Even at nineteen you still stand to gain a dollar if you win the bidding war. What would you say if participants bided as high as twenty-seven dollars for a twenty dollar bill? That is exactly what this documentary explores. We are used to a theory of economics that says that we all pursue our rational self-interest, but then how to do we explain the obvious irrational behavior in the experiment above? If you want to find out answer to this question then you'll want to see a new PBS documentary called, Mind Over Money.
When it comes to focusing on body image and self esteem the media often discusses how this impacts women in negative ways. There's not a whole lot out there that focuses on men and their self image. Bigger, stronger, faster is a documentary that tries to do exactly that. By talking to various body builders, weight lifters and athletes we find that there exists this childhood yearning in some grown men to become the superheroes that they read about and admired when they were children. But what if those superheroes became number one by injecting themselves with anabolic steroids? If you found out that your favorite athlete was taking anabolic steroids would that change your opinion of him or her? Would you think of them as cheaters? These are some of the questions that this documentary tries to answer along with why people feel the need to alter their bodies to feel good about themselves. Check out the trailer below and if you like it, our library has two copies on dvd.
The Apostle is one of the first of a small genre of films that I sometimes call "Christian Films for non-Christians." I define this genre as films that are well written, well acted and well produced. They are willing to accept a PG-13, or even an R rating, but have at their base a message of faith while showing both the best and worst in people they feature. Read more »
This visually stunning film isn't just a pretty picture, it has an excellent story (actually there are two storylines) to go with it. Set in a Los Angeles area hospital in the 1920s The Fall stars Lee Pace (of the wonderful Pushing Daisies) as Roy, an injured stuntman who befriends Alexandria, a young girl with a broken arm. Depressed over the loss of his lover Read more »
This is a documentary film about a group of volunteers who risk their lives in the antarctic ocean to protect whales from hunters. Whale hunting has been illegal since 1982 with the only exception being for research purposes. Some fishermen boldly display the words "RESEARCH VESSEL" on their ships so that they may hunt whales illegally. The volunteers feel that they are the last line of defense for the whales because there is no other country or equivalent world force akin to a coast guard that will enforce the international whaling ban. It's a dangerous game of cat and mouse in the antarctic ocean between the hunters and the hunted and the scenery is absolutely beautiful. If you think that you might interested seeing this, out library has a copy on dvd.
"Everything is free except the video we take of you. That we own...and we're gong to sell it back to you."So says Josh Harris, the subject of We Live in Public, the latest documentary from Dig! director, Ondi Timoner, as he describes his latest experiment with the effects of being constantly recorded. For anyone who loves the Internet or reality television, this will be a very interesting documentary. Read more »
Our library had a few copies of this on our BSE shelves. In case didn't know, the library now has Best Seller Express or BSE dvds available for checkout for three days and limited to one per person. The BSE dvds are new dvd's that the library purchases to make available to the public for walk-in customers only. They can not be held or transferred. After their newness wears off, the BSE dvds are put into regular circulation with all the other feature films. This allowed me the chance to check out For Colored Girls.This is a powerful film that examines the lives of different African American women as they struggle to survive overwhelming hardships to maintain a balance between love, work, family and life. I'm surprised that Tyler Perry actually took on something serious for once. He is the director of this film but he usually makes outrageous comedies. In fact, this film is so serious that I need to issue a strong trigger warning because there are disturbing images of abuse, violence, rape and sexual assault.
Back in the days of B&W TV, when I was growing up, there were two shows that I remember watching quite a bit. Leave It To Beaver and Lassie. Today I find both laughable, but still entertaining for different reasons. Read more »
About two years ago in the summer of 2009 I watched the entire television series called "The Shield." Our library had the first three seasons and I rented the other four elsewhere. I always ranted and raved about how great the show was to other people so imagine my surprise Read more »


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Herman Pages (100+)
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Marian W. Herman of Elverson Marian W. Herman, 94, of Elverson, formerly of Pomeroy, passed away on Sunday, October 23 under the care of her family. She was the widow of the late Ernest E. Herman, Sr. who passed in 1990. Born in Cochranville, she was the daughter of the late Marion and Anna Randler Warden. An area resident all her life, she was the oldest living member of the Pomeroy Methodist Church, a Life Member of the Pomeroy Fire Co. and a member of the Cochranville OES #347. Marian retired from Keystone Mushroom of Westwood in 1975. She is survived by four children, Ernest E. Herman, Jr., husband of Laura, of East Fallowfield, Anne E. Gillespie, widow of George L. Gillespie and companion of Albert T. Book, Jr., of Parkesburg, Mildred Kuhn, wife of Raymond, of Coatesville and Kathleen Klaus, wife of William, of Elverson; eight grandchildren, 18 great grandchildren and nine great-great grandchildren. She was predeceased by her sister, Mildred Usner. The Funeral Service will be held on Saturday, October 29, 2011 at 11 a.m. at the Wilde Funeral Home, 434 Main St., Parkesburg, followed by interment in the Fairview Cemetery of Coatesville. Family and friends are invited to attend the viewing from 9 to 11 a.m. In lieu of flowers, donations can be made to the Pomeroy Methodist Church, P O Box 37, Pomeroy, PA 19367.
Published in The Daily Local on Oct. 25, 2011
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Grace Pengelly, 20, of Helensville has been named one of the seven finalists of the Specsavers Spectacle Wearer of the Year competition, showing people can be sexy when wearing glasses.
The competition, judged by actress Christina Hendricks of the Mad Men TV series and television presenter Kate Hawkesby, aims to find the country's most stylish spec-wearer and point them at a modelling career.
Grace won two pairs of Specsavers glasses, $500 cash, and another $500 donated to a charity of her choice - the Breast Cancer Foundation.
She entered to show people that wearing glasses does not make you a geek.
The winner will be announced later this month. The prize is a trip to Los Angeles to meet Ms Hendricks, a photoshoot, and a modelling contract with 62 Models and Talent.
- Rodney Times
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Grandfather reels in the catch of his life
Court shown footage of accused at gas station
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Neighbour's complaints could see dogs impounded
Are our classrooms becoming overcrowded?


text: Unions warn Paterson on cuts By: David Reich-Hale September 3, 2009 4 Comments Labor organizations, including the AFL-CIO, have warned Gov. David Paterson to avoid cutting services as part of his plan to balance New York's unbalanced budget. The AFL-CIO said it plans to run ads upstate that warn lawmakers not to hurt public workers. But Paterson seemed unphased, saying he wouldn't rule out anything. "Everything has to be put on ... Subscribe Login Email Address: Password: Already a paid subscriber but not registered for online access yet? For instructions on how to get premium web access, click here.Forgot your password? Print, Digital & Mobile1 Year$129 Digital & Mobile Only1 Month Intro Rate$2.99----------1 Year$99 Digital & Mobile Only1 Month Intro Rate$2.99----------1 Year$99 Print, Digital & Mobile1 Year$129 Print, Digital & Mobile1 Year$129----------Digital & Mobile Only1 Month Intro Rate$2.99----------1 Year$99 Share this:EmailPrintFacebookTwitterGoogle +1 AFL-CIO Gov. David Paterson 3:28 pm Thu, September 3, 2009 Long Island Business News David Reich-Hale


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ok, so I have Moto Droid and I was just wondering what the difference was between that and the D2. If u could tell me that would be great thx!!!dancedroid:motdroidvert:dancedroid:motdroidhoriz::motdroidhoriz::motdroidhoriz:
Slightly different design..slightly, 1ghz processor..aaannnddd a locked bootloader Sent from my DROID2 using Tapatalk
I don't think you can get the d2 anymore, the D2 Global is available. I think that's 1200 ghz processor and of course it's a world phone. I had to activate my D1 while Verizon sent me a D2 and there is a huge difference in speed between the two phone. Also the D2 has Moto Blur, some people like it some don't.
^Its a 1200 Mhz cpu, 1.2 Ghz. As for differences, the D2G has Motoblur, while the D1 was just plain ol Android with out any major modifications to the UI. The bootload is locked as said above, so you cant flash a custom recovery, but the Droid 2 Bootstrap app allows us to bypass this to some extent. The stock recovery remains in tact and you need to use the bootstrap app to launch clockwork recovery to be bale to flash roms. Despite the lockdown, yes roms will work. I run Liberty Rom made for the D2 on the D2G think to the Get R Done Romer tool which will convert SOME D2 roms to work on the D2G. It also sports 8GB of internal storage vs 512MB for the D1, more RAM as well.
thx thx for all the answers, I just wanted to know what they did to improve on the D1 so thx again!!!
The only real improvement is the hardware. The down side so far is a lack of dev support and the locked bootloader. The main problem with the bootloader is we are unable to modify the kernal. The few D2G native roms we have are good roms if your not looking for anything with alot of modability like themes and tweaks which is why I like the Liberty Rom. Dont be put of though. It really is a great phone despite its downfalls.
The build quality of the phone feels a lot better. The headphone jack is stronger, the phone feels less like plastic, the camera button doesn't have peel off paint, etc. The software is a downgrade though with motoblur causing frequent reboots. Sent from my DROID2 using Tapatalk
The reboots is something that I would say affects a small percentage of users when looking at the larger picture, and there has yet to be proof that this is blurs fault. The debate continues.
I dont care where the fault lies, all i know is my D2 restarts at least once or twice a day and my D1 never did Edit: And im not too sure its just a small percentage of people who experience it


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Jeremy Lin pulls out of select team
New York Knicks point guard Jeremy Lin has withdrawn from the USA Men's Select Team that will train against the national team in Las Vegas from July 6 to 11.
Knicks Blog
Looking for more Knicks news? ESPNNewYork.com has you covered. Blog »
Boston Celtics center Greg Stiemsma is also not participating after undergoing a non-surgical process for plantar fasciitis. For Lin, the reasons were related to free agency.
"It was such an incredible honor to be selected, but I have withdrawn my name from the team because of my status as a free agent," he said in a statement released by USA Basketball on Monday night. "I hope to have the opportunity to participate with USA Basketball at some point in the future."
While Lin will likely test free agency, the 23-year-old is almost a near-lock to return to the Knicks next season, especially after officially receiving early Bird rights this week after the arbitration settlement between the NBA and players' union.
More on the Celtics
Keep on top of the Green throughout the season with ESPNBoston.com's Chris Forsberg. Blog
Earlier today, Philadelphia 76ers point guard Jrue Holiday was added to the Select Team roster, which also includes DeJuan Blair (San Antonio Spurs), DeMarcus Cousins (Sacramento Kings), DeMar DeRozan (Toronto Raptors), Derrick Favors (Utah Jazz), Paul George (Indiana Pacers), Taj Gibson (Chicago Bulls), Gordon Hayward (Utah Jazz), Kyrie Irving (Cleveland Cavaliers), Kawhi Leonard (San Antonio Spurs), Lance Thomas (New Orleans Hornets), Klay Thompson (Golden State Warriors) and John Wall (Washington Wizards).
Jared Zwerling is a contributor to ESPNNewYork.com.
Want to submit a question for Mike Reiss' weekly Patriots mailbag? Click here and come back every Tuesday around noon for the 'bag.
Latest headlines on ESPNBoston.com:
Check out ESPN New York, your destination for sports coverage in the Big Apple.


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From Wikipedia, the free encyclopedia - View original article
A Gesamtkunstwerk (translated as total work of art,[1] ideal work of art,[2] universal artwork,[3] synthesis of the arts, comprehensive artwork, all-embracing art form or total artwork) is a work of art that makes use of all or many art forms or strives to do so. The term is a German word which has come to be accepted in English as a term in aesthetics.
The term was first used by the German writer and philosopher K. F. E. Trahndorff in an essay in 1827.[4] The German opera composer Richard Wagner used the term in two 1849 essays. It is unclear whether Wagner knew of Trahndorff's essay. The word has become particularly associated with Wagner's aesthetic ideals.
In the twentieth century, some writers applied the term to some forms of architecture.
Some elements of opera reform, seeking a more "classical" formula, had begun at the end of the 18th century. After the lengthy domination of opera seria, and the da capo aria, a movement began to advance the librettist and the composer in relation to the singers, and to return the drama to a more intense and less moralistic focus. This movement, "reform opera" is primarily associated with Christoph Willibald Gluck and Ranieri de' Calzabigi. The themes in the operas produced by Gluck's collaborations with Calzabigi continue throughout the operas of Carl Maria von Weber, until Wagner, rejecting both the Italian bel canto tradition and the French "spectacle opera", developed his union of music, drama, theatrical effects, and occasionally dance.
However these trends had developed fortuitously, rather than in response to a specific philosophy of art; Wagner, who recognised the reforms of Gluck and admired the works of Weber, wished to consolidate his view, originally, as part of his radical social and political views of the late 1840s. Previous to Wagner, others who had expressed ideas about union of the arts, which was a familiar topic among German Romantics, as evidenced by the title of Trahndorff's essay, in which the word first occurred, "Aesthetics, or Theory of Philosophy of Art". Others who wrote on syntheses of the arts included Gottfried Lessing, Ludwig Tieck and Novalis.[5] Carl Maria von Weber's enthusiastic review of E.T.A. Hoffmann's opera Undine (1816) admired it as 'an art work complete in itself, in which partial contributions of the related and collaborating arts blend together, disappear, and, in disappearing, somehow form a new world'.[6]
Wagner used the exact term 'Gesamtkunstwerk' (which he spelt 'Gesammtkunstwerk') on only two occasions, in his 1849 essays "Art and Revolution" and "The Artwork of the Future",[7] where he speaks of his ideal of unifying all works of art via the theatre.[8] He also used in these essays many similar expressions such as 'the consummate artwork of the future' and 'the integrated drama', and frequently referred to 'Gesamtkunst'.[9] Such a work of art was to be the clearest and most profound expression of a folk legend, though abstracted from its nationalist particulars to a universal humanist fable.
Wagner felt that the Greek tragedies of Aeschylus had been the finest (though still flawed) examples so far of total artistic synthesis, but that this synthesis had subsequently been corrupted by Euripides. Wagner felt that during the rest of human history up to the present day (i.e. 1850) the arts had drifted further and further apart, resulting in such "monstrosities" as Grand Opera. Wagner felt that such works celebrated bravura singing, sensational stage effects, and meaningless plots. In "Art and Revolution" Wagner applies the term 'Gesamtkunstwerk' in the context of Greek tragedy. In "The Art-Work of the Future" he uses it to apply to his own, as yet unrealised, ideal.
In his extensive book Opera and Drama (completed in 1851) he takes these ideas further, describing in detail his idea of the union of opera and drama (later called music drama despite Wagner's disapproval of the term), in which the individual arts are subordinated to a common purpose.
Wagner's own opera cycle Der Ring des Nibelungen, and specifically its components Das Rheingold and Die Walküre represent perhaps the closest he, or anyone else, came to realising these ideals;[10] he was himself after this stage to relax his own strictures and write more 'operatically'.[11]
Some architectural writers have used the term Gesamtkunstwerk to signifiy circumstances where an architect is responsible for the design and/or overseeing of the building's totality: shell, accessories, furnishings, and landscape.[12] It is difficult to make a claim for when the notion of the Gesamtkunstwerk was first employed from the point of view of a building and its contents (although the term itself was not used in this context until the late 20th century); already during the Renaissance, artists such as Michelangelo saw no strict division in their tasks between architecture, interior design, sculpture, painting and even engineering. It has been argued by historian Robert L. Delevoy that Art Nouveau represented an essentially decorative trend that thus lent itself to the idea of the architectural Gesamtkunstwerk. But it was equally born from social theories that arose out of a fear of the rise of industrialism.[13]
A distinctly modern approach to the concept of architectural Gesamtkunstwerk emerged with the Bauhaus school, first established in Weimar in 1919 by Walter Gropius. The school specialised in design, art and craftsmanship (architecture was not introduced as a separate course until 1927 after it had transferred to Dessau). Gropius contended that artists and architects should also be craftsmen, that they should have experience working with different materials and artistic mediums, including industrial design, clothes design and theatre and music. However, Gropius did not necessarily see a building and every aspect of its design as being the work of a single hand.[14]


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Brand new property, very nice staff. Airport shuttle was fairly quick and convenient. No offsite restaurants within walking distance but they do offer a shuttle service. Restaurant at the Courtyard was open late and pleasant.
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From Wikipedia, the free encyclopedia - View original article
Lee Mack | |
Birth name | Lee Gordon McKillop |
Born | Southport, Merseyside, England | 4 August 1968
Medium | Stand-up, television, radio |
Nationality | British |
Years active | 1995 – present |
Genres | Social satire, Observational comedy, Black comedy, One-liners, Wit, Insult comedy |
Influences | Morecambe and Wise, Monty Python, Rik Mayall, Adrian Edmonson |
Spouse | Tara Savage (m. 2005) |
Notable works and roles | Not Going Out (2006—) Would I Lie to You? (2007—) Lee Mack's All Star Cast (2011) |
Website | Official website |
Lee Mack | |
Birth name | Lee Gordon McKillop |
Born | Southport, Merseyside, England | 4 August 1968
Medium | Stand-up, television, radio |
Nationality | British |
Years active | 1995 – present |
Genres | Social satire, Observational comedy, Black comedy, One-liners, Wit, Insult comedy |
Influences | Morecambe and Wise, Monty Python, Rik Mayall, Adrian Edmonson |
Spouse | Tara Savage (m. 2005) |
Notable works and roles | Not Going Out (2006—) Would I Lie to You? (2007—) Lee Mack's All Star Cast (2011) |
Website | Official website |
Lee Gordon McKillop (born 4 August 1968) is an English stand-up comedian and actor[1] best known for writing and starring in the sitcom Not Going Out, and as a team captain on the comedy panel show Would I Lie to You?.
Mack was born in Southport, Merseyside, and lived there above a pub until he was 12 when his parents separated and he moved to Blackburn, Lancashire.[1][2] He went to Birkdale County Junior School, Stanley High School in Southport[3] and Everton High School in Blackburn.[4] After leaving school he worked in a bingo hall and as a stableboy. After working at the stable of racehorse trainer Ginger McCain behind McCain's used car business in Upper Aughton Road, Southport, for three days he asked if he could try and ride a horse; the trainer agreed and the first horse he ever rode was Red Rum.[1][5] After that, Mack became a blue coat for Pontins at Hemsby near Great Yarmouth.[1] After appearing on stage drunk one night, and calling an audience member a "cunt", he was sacked from the Hemsby team, and did six months at Pontins in Morecambe.[1]
Mack went on to have various other jobs, and did his first open mike slot in 1994, while studying at Brunel University from which he graduated with a degree in film and television.[6] Within 18 months he was a full-time comedian.[1]
Mack first came to prominence on winning So You Think You're Funny at the 1995 Edinburgh Festival Fringe. Since then, Mack has played the part of Graham, the security guard in the original radio version of The Mighty Boosh, and also has his own radio show on BBC Radio 2 called The Lee Mack Show, which features a different celebrity co-hosting the show. He was a cast member for ITV's The Sketch Show.[1] and featured in the American (USA) version of the same name
In 2005 Mack presented They Think It's All Over, a sports based comedy panel game, formerly presented by Nick Hancock.[1] However, it proved to be the show's final series.[1] In 2007 he appeared on TV Heaven, Telly Hell.
His first sitcom Not Going Out for BBC One with Tim Vine (in which he plays Lee, the central character) premièred on 6 October 2006. The show has since returned for a second series (September 2007), a third series (January 2009), a fourth series (February 2011) and a fifth series (April 2012). It returned for a sixth series in the spring of 2013 and will be returning for a seventh, currently scheduled for 2014. It has won a Rose d'Or and RTS Award. He is a team captain on the BBC One panel show Would I Lie to You?.[1] He has also been guest host on Have I Got News for You 5 times: 23 May 2008, 12 June 2009, 1 April 2010, 2 December 2010 and 28 October 2011. He was guest host on Never Mind the Buzzcocks on 9 December 2010.
Mack has contributed to Comic Relief. Mack has also appeared on Jack Dee Live at the Apollo. Mack went on tour in 2006 and filmed his first live DVD at the Bloomsbury Theatre, which was released the following year. In spring 2010 Mack embarked on his "Going Out" tour. Extra dates were added for autumn 2010 due to his spring tour being sold out well in advance. Going Out Live, his second live DVD, was filmed at the Hammersmith Apollo and was released in November. Other notable venues of the tour included the Gulbenkian Theatre, the Blackpool Tower, Brighton Dome, Alexandra Theatre and the Longacre Theatre in New York City. In December 2010 he performed at the Royal Variety Performance.[7]
In June 2011, he launched a new show entitled Lee Mack's All Star Cast for the BBC. It features members of the audience taking part in silly games to get a spot in a sketch at the end of the show.[8] In June 2012, Mack was one of the compères at the Queen's Diamond Jubilee Concert outside Buckingham Palace in London. Also in 2012 he published an autobiography, Mack the life. In March 2013, Lee appeared on Let's Dance for Comic Relief in the Dance Judge Panel with Arlene Phillips and Greg James.[9]
Mack lives in Hampton Court (East Molesey), with his wife, Tara and their children, Arlo (born 2004) and Louie (born 2006), and a baby daughter, Millie, born October 2011. He also has six nieces and nephews, who have all appeared in his shows at one point.[citation needed]
In February 2009 Mack, with other British entertainers, signed an open letter to The Times on the Bahá'í leaders then on trial in Iran.[10]
Lee Mack said in an interview with The Guardian[6] that he first went into comedy by doing Bobby Ball impressions at his school when he was 15.
Mack is a supporter of Blackburn Rovers and occasionally visits Ewood Park to watch games.[citation needed]
In July 2012, Mack received an honorary doctorate from Brunel University.
In September 2012, Mack stated that he was diagnosed with attention deficit hyperactivity disorder.[11]
Title | Released | Notes |
Live | 26 November 2007 | Live at London's Bloomsbury Theatre |
Going Out Live | 22 November 2010 | Live at London's HMV Hammersmith Apollo |
Year | Show | Role |
2001-2004 | The Sketch Show | Himself |
2005-2010 | Live at the Apollo | Himself |
2005-2006 | They Think It's All Over | Himself, Host |
2006–present | Not Going Out | Lee |
2007–present | Would I Lie to You? | Himself, Team Captain |
2008-2011 | Have I Got News for You | Himself, guest presenter |
2009-2011 | QI | Himself, panellist |
2010-2012 | Never Mind the Buzzcocks | Himself, guest presenter |
2011 | Lee Mack's All Star Cast | Himself, presenter |
2013 | Duck Quacks Don't Echo | Himself, Presenter |
2013 | The Smiths | Michael Smith |
BAFTA TV Awards
Year | Recipient | Award | Result |
2002 | The Sketch Show | Best Comedy Programme or Series | Won |
British Comedy Awards
Year | Recipient | Award | Result |
2001 | Lee Mack | Best Comedy Newcomer | Nominated |
2006 | Lee Mack - The 2006 Stand-up Tour | Best Live Stand Up Tour | Nominated |
2007 | Lee Mack | Best TV Comedy Actor | Nominated |
2007 | Not Going Out | Best New TV Comedy | Nominated |
2010 | Would I Lie to You | Best Comedy Panel Show | Won |
2011 | Would I Lie to You | Best Comedy Panel Show | Nominated |
2012 | Lee Mack | Best Male Television Comic | Won |
2012 | Lee Mack | People's Choice Award | Nominated |
RTS Television Awards
Year | Recipient | Award | Result |
2007 | Not Going Out | Breakthrough Award - Behind The Screen | Won |
Rose d'Or
Year | Recipient | Award | Result |
2007 | Not Going Out | Sitcom | Won |


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2011 StoneTree Vineyard Zinfandel
Wahluke Slope Zinfandel with a touch of Petite Sirah. Blueberry, raspberry, dark chocolate...big and juicy with fruit that lasts for days. 148 cases produced.
2011 StoneTree Vineyard Syrah
Our first single-vineyard release from the Wahluke Slope's StoneTree Vineyard. Cocoa and baking spice surround a core of blackberry. We're excited to watch this wine develop over the next few years. 98 cases produced.
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72% Grenache and 28% Syrah from the Lawrence Vineyard. Beguiling aromas of spice and plum. Still young, this wine will gain flesh and length over the next several years. 175 cases produced.
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From our estate vineyard in Selah. Aromas of Granny Smith apple, grapefruit, and honeysuckle with hints of baking spice and lemon zest. Bone-dry with rich mouthfeel and mouthwatering acidity. This is our best Riesling yet. 155 cases produced.
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31 Dec 14
23 Dec 14
Help Pick Out My Christmas NFL Jersey
So many choices.
12 Dec 14
19 Nov 14
Roundup: Don Lemon Asks Bill Cosby Victim Strange Oral Sex Question, Buffalo Hit with Six Feet of Lake Effect Snow & Kentucky 40-0 Hype Begins
Rocky IV fans, get some: Kidd vs. Prokhorov, set to 'There's No Easy Way Out.'
17 Sep 14
Inside Blitz
Come for the sports and media chatter; stay for the gambling.
02 Sep 14
Tim Tebow is Owned in More ESPN Fantasy Leagues than Chad Henne
Henne is starting for the Jags on Sunday.


text: Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 7, 2012 The Audit Expectation Gap Problem In Nigeria "The Perception Of Some Selected Stake-Holder Groups" Valentine Chukwudumebi Enyi (M.Sc)1* Ifurueze M.S (P.hd)2 Rachael Enyi3 1. School of Post Graduate Studies, Anambra State University, Igbariam, Nigeria. 2. School of Post Graduate Studies, Anambra State University, Igbariam, Nigeria. 3. Department of Accountancy, Nnamdi Azikiwe University, Awka, Nigeria * E-mail of corresponding author: email@example.com Abstract The purpose of this study is to highlight factors contributing to audit expectation gap problem in Nigeria. The audit expectation gap is the difference in perception between auditors and users of audited financial statement concerning the nature of auditing. Unfortunately, there have been criticisms of the auditor by the public from which opinions have emerged over the years due to business failures. It seems the users have a different idea of what auditing should be. This is what has led to the audit expectation gap. The factors contributing to this gap that are of particular concern to the researcher in this study are uncertainty about the responsibilities of external auditors, uncertainty about the extent to which audit report may be used in making investment decisions, audit report messages and independent of auditors. This study adopts a survey research design. Even though the study covers the business landscape of Nigeria, a sample size of two hundred (200) persons made up of fifty (50) persons each of auditors, accountant in business, banker and investors/shareholder were selected conveniently as time permitted from some accounting firms, bank, investment houses and companies in Lagos, Enugu and Abuja. The research instrument used was the questionnaire. The data collected were analyzed using cross-sectional chi-square analysis and analysis of variance (ANOVA). The significant factors that create expectation gap in Nigeria and other findings will be presented. Keywords: Audit expectation gap, communication gap, Nigerian problem. 1.0 Introduction Audit is a formal examination, correction, and official endorsing of financial accounts, especially those of a business, undertaken annually by an Accountant. 'The accounting profession in Nigeria has been under intense pressure due to rising public expectations which is as a result of series of financial failures that occurred during the recessionary years of the late 80's and the early 90's (Ekwueme, 2000:14). These financial failures happened too quickly after an 'unqualified' audit report was issued by the external auditors. Koh and Woo (1998), noted that in recent years, some spectacular and well-publicized corporate collapses and the subsequent implication of the reporting auditors have highlighted the audit expectation gap. In reality, the unqualified opinion is wrongly seen as a certification that the firm or enterprise is solvent, liquid and has the capacity to adapt to the dynamics of the environment. Any subsequent failure of business resulting from management misjudgment, fraudulent practice, economic instability, inconsistency in micro and macroeconomic policies etc are viewed as failures of auditors (Adeniji, 2004:510). The role of external audit is crucial in today's corporate world. This is especially due to the separation of ownership from management as a result of numerous shareholders in companies. The external auditors are usually perceived as independent and as a result users rely on audit reports because they expect auditors are unbiased (Nagy, 2001:4). The Auditor's role is carried out to add credibility to the financial information released after the end of a company's financial year. This credibility is, however, called into question after some spectacular and well-publicized corporations (for example Enron and WorldCom in USA) collapsed shortly after an unqualified (in other words "clean") audit report had been issued (Lee, Gloeck and Palaniappan, 2007:1). These events have thrown the accounting profession into a spotlight. Ekwueme (2000) explained that shareholders and most of the general public feel that as a result of the collapse of banks and firms, the auditor's safeguard are worthless. These perceptions draw a line that needs to define the role of the auditor in protecting the interest of shareholders and ensuring that there is good corporate governance. Owners of business need auditors, more than ever, to detect and prevent fraud. Perhaps, this is due to the expanding nature of modern day businesses. Clients need value added and not an auditor that will vouch and does the normal trade test (Nwokolo, 1998:25). Additionally, auditors have been known for high integrity and objectivity as well as their commitment to public interest. In relation to this view, Hillier (2000) stated that diverse clients now expect them to provide more services than just performing statutory audit and attesting to the credibility of financial statements. The society wants their franchise to include detection of fraud and exposure of all corrupt practices that are likely to vitiate the fortunes of corporate entities. The difference between the actual nature and objective of an audit and that perceived by the users of audited financial statements has led to the concept of "audit expectation gap". 140 Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 7, 2012 Simply put, 'audit expectation gap' is the difference between what auditors know auditing to be and what the users of audited statements expect. The current study aims to complement the study of Lee, Gloeck and Palaniappan (2007), Schelluch and Gay (2006), Saha and Baruah (2008) in the following ways. First, the study examines the opinion of auditors, clients and users of audited financial statements on their understanding of the statutory role of external auditors in Nigeria. Secondly, this study confirms the components of the audit expectation gap in Nigeria. The components are divided into four factors. Two factors namely responsibility and reliability are adapted from the study of best, Buckby and Tan (2001). Nature and meaning of audit report messages factor is adapted from Schelluch and Gay (2006). This study however moves the study by the above researchers by looking into the independence factor. For details, these factors are expounded upon in the literature review. 1.1 Statement of Research Problems Some of the potential and inevitable consequences we perceive may arise from the audit expectation gap problem in Nigeria, considering her fragile democracy and corruption level are as follows; We perceive that if users of audited statements continue to view Auditors as puppets in the hands of business organizations, there will be continuous decline in the confidence level of the public. This lack of confidence would in time destroy the fundamental nature of auditing, which is ensuring the integrity and reliability of financial information. The criticism of auditors in Nigeria by users of audited financial statements has stirred many a response both from the profession and statutes. It seems the users have a different idea of what auditing should be. This is what has led to the audit expectation gap. The existence of this gap has been caused by many factors [communication factors and audit failures]. In this changing world, business environment requires that auditor's responsibilities be increased to include fraud detection/prevention. Also, users want to be able to rely on audited financial statements for investment decision making. They also desire the absolute independence of the auditor because absence of it may reduce performance. Users also may have a different interpretation of the nature and meaning of audit report. This study will therefore attempt to elicit the perceptions of auditors, clients and users of financial statement on their various understanding of the statutory role of external auditors or audit reports in Nigeria as well as their perceptions of the components of the expectation gap problem. 1.2 Purpose of the Study The general objective of this study is to elicit the opinion of auditors and audit beneficiaries on the factors contributing to the audit expectation gap problem in Nigeria. From this general objective, the following specific objectives are drawn: To investigate; 1. The opinion of auditors and audit beneficiaries on the statutory role of external auditors in Nigeria: 2. Whether responsibility and reliability factors contribute to the audit expectation gap problem in Nigeria. 3. If the independence factors contribute to the audit expectation gap problem in Nigeria. 1.3 Research Hypotheses Hypothesis 1 H0: There is no difference among the opinions of auditors, bankers, investors and accountants in Nigeria on the statutory role of external auditors in Nigeria. H1: There is a difference among the opinions of auditors, bankers, investors and accountants in Nigeria on the statutory role of external auditors in Nigeria. Hypothesis 2 H0: There is no difference in reliability scores among auditors, bankers, investors and accountants in Nigeria. H1: There is difference in reliability scores among auditors, bankers, investors and accountants in Nigeria. Hypothesis 3 H0: There is no difference in independence scores among auditors, bankers, investors and accountants in Nigeria. H1: There is difference in independence scores among auditors, bankers, investors and accountants in Nigeria. 1.4 Significance of the Study The motivation for carrying out this study in Nigeria is that auditors are blamed for business failure, perhaps as a result of misunderstanding of the nature of auditing. This study will be beneficial to the following: 1. External audit clients: who form part of the audit beneficiaries will benefit from the results of this study. They will have a better understanding of the statutory objectives of external audit in order to reduce any unreasonable expectations of the external auditor. 2. Auditors: who help to maintain public confidence in financial statements will understand the expectation of the society in view of protecting their interests and remaining relevant. 3. The Accounting Profession: may need to redefine the role of external auditors because of the changing nature of the business environment. 141 Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 7, 2012 4. Scholars in Auditing, Forensic Accounting and Related Areas: who push the frontiers of knowledge will benefit from this study by developing research interests from the findings of this study. Also, they will have a broader understanding of the audit expectation gap in the Nigerian context. 1.5 Definition of Terms Audit: In this study 'audit' refers to statutory audit carried out by external auditors. It is an independent examination of the financial statements of a company. Expectation: This word refers to the purpose of audit as perceived by the users of financial statements. Gap: This is the inability of auditors to meet the expectation of the users. In this study, the gap is a result of misunderstanding of the auditor's role and responsibilities, inadequate understanding of the message passed by the audit report and expectations about auditor's independence. Responsibility factor: this covers the duties and statutory responsibilities of external auditors as they contribute to the Audit expectation gap. Reliability factor: it elicits the extent to which Auditors' work or audited statements can be relied on. Independence factor: this shows the extent to which independence of auditors affect the Audit Expectation Gap. Score: the aggregate response of individual groups of Audit Beneficiaries. 2.0 Literature Review The following literature review entails an examination of the factors contributing to an audit expectation gap in Nigeria. Following this introductory section, a conceptual framework of the audit expectation gap is established. This is followed by a theoretical framework. This chapter reviews previous literature associated with the history of auditing, role of the auditor, reasons for audit in Nigeria, development of the expectation gap concept, factors contributing to the audit expectation gap in Nigeria and approaches for narrowing the gap. The factors that are reviewed in this study are responsibility, reliability, nature and meaning of audit report messages and independence of auditors. 2.1 The Audit Expectation Gap The criticism of auditors by society reflects in (lie litigious environment which characterizes auditing today and can be traced to the audit expectation-performance gap (Boyd et al 2001:56). The failure of business corporations and the subsequent financial loss borne by the shareholders of the same has resulted in these criticisms. In the '80s, the profession defined the concept of the "audit expectation gap" and focused public criticism on that concept. This gap exists between the expectations of the capital market investors who don't doubt the financial reports audited by accountants, and the nature of the auditor's task, which is concomitant with the responsibility delegated to them by set auditing standards and the law (Eden, Ovadia and Zuckerman (2003:32). This gap is related to issues such as responsibilities, independence, third party liability of the auditor, reliance on the audit report by users, meaning of the audit report as perceived by users. Lin and Chen (2004:93) identified the audit expectation gap to be a crucial issue associated with the independent auditing function and have significant implications on the development of accounting standards and practices. A major cause of this gap is that users have high expectations of the auditor's responsibility in relation to fraud (Best, Buckby and Tan, 2001:2). Consequently, when a company faces problems as a result of undiscovered illegal acts either perpetrated by management, other insiders or third parties, the external auditor is blamed. Other reasons for this gap are inadequate audit standards, deficient performance of auditors, unreasonable expectations of users of audited financial statements, perception that the audit profession can be trusted to serve public interest, inadequate education of the public about auditing, structure and regulation of the profession and misinterpretation of the audit report. The findings of Humphrey et al (1993), Albrecht (2003), Lee, Gloeck and Palaniappan (2007), Best et al (2001), Lin and Chen (2004), Saha and Baruah (2008), Ekwueme (2000), Lee and Ah (2008), Siddiqui and Nasreen (2004), Haniffa and Hudaib (2007) and Ojo (2006) have supported this view. Basically, this gap has been described to be a result of the shift in the objectives of statutory audit over the years from mere detection of fraud and technical errors to determining whether financial statements give a fair picture of the financial position of a company (Ekwueme, 2000:14). 2.2 Role of the 21st Century Auditor to Detect and Prevent Fraud The role of audit in this era is to refocus on public interest, redefine the audit relationship, and ensure the integrity of financial reports, separate non-audit functions and other advisory services. Also, audit methods need to be focused on risk attention, fraud awareness, objectivity and independence, increased attention to the needs of financial statement users (Lee and Ali, 2008:23). Since the primary purpose of external audit is not to detect fraud, investigating fraud requires the combined skills of a well-trained auditor and a criminal investigator. Fraud auditing is a relatively new discipline that emerged from the criminal and regulatory statutes involving business, financial crimes ranging from embezzlement, investment fraud, giving and accepting bribe and computer fraud 142 Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 7, 2012 to mention a few. Auditing for fraud and statutory audit are parallel in nature. The former is a means of identifying irregularities in accounting practices, procedures and controls. However, the latter is a means by which auditors uncover material deviations and variances from standards of acceptable accounting and auditing practice. Auditing for fraud involves looking beyond the transaction figures even though a statutory auditor is likely to become suspicious of an attempt made to disguise or cover up a transaction (Bologna and Lindquist, 1995:27-33). There may be some cases where the auditor's work will lead to the detection of fraud. In such a situation the auditor is responsible for considering the potential effect on the financial information. In addition, the auditor should perform more procedures bearing in mind the type of fraud, other irregularities or errors, risk of their occurrences and likelihood that a particular type of fraud or error could have a material effect on the financial statements. 2.2.1 The Role of an Auditor in Ascertaining the" Going Concern Status of a Company The bane of criticism by the public when a company fails usually stems from the fact that an unqualified audit report was issued by external auditors shortly before the failure occurred. It is no surprise that corporate failure is synonymous to audit failure (Asein, 1999:12). Until recently, it was often taken for granted that the accounts of a company could be prepared on a going concern basis unless there were obvious indications to the contrary (Adeniji, 2004:275). Auditors are required to carry out procedures to provide them with assurance that the going concern basis used in the preparation of the financial statements is appropriate and there are adequate disclosures regarding that basis in the financial statements in order that they give a true and fair view (Adeniji, 2004:276). Users however perceive that a clean audit report is a going concern (Manson and Zaman, 2000:18). In their study, the ability of a company to remain a going concern is linked with the value of their investment. On the part of auditors, it seems to avoid litigation, they are careful to explicitly disclose the going concern position of a company. 2.2.2 Reliability Factor The main purpose of audited financial statements is to ensure that information provided to investors is accurate (Colley, Doyle, Logan and Stettinius, 2003:233). Also, the opinion given by an auditor is expected to be constant throughout (Adeniji, 2004:510). However, this may not hold given some circumstances surrounding the issuance of an audit opinion. These communication assumptions may make the user more expectant than is needed. Some of these assumptions are an unqualified audit opinion is a clean bill of health, auditors guarantee the continuing existence of firms, auditors issue financial statements after the audit exercise and all fraud should be discovered by statutory audit (Adeniji, 2004:511). Financial statements are used by a variety of persons for different purposes which are share valuation and acquisition, divestment, mergers, dividend policy, diversification of portfolios, assessment of the worth of the firm, credit worthiness, etc. However, there is need for detailed analysis of any data provided in financial statements before they are relied upon. Audit is carried out to examine the financial books of a company and establish that they conform to Generally Accepted Accounting Principles (GAAP), present a true and fair view of the company's financial position, ensure that the financial statements are free from material misstatements and conform to statutory regulations. This infers that the audit report is not a financial analysis upon which investment decisions should be predicated, (Asein, 1999:13). 2.2.3 Independence Factor Recent corporate scandals and presumed audit failures have brought auditor independence, and consequently, audit quality, into the forefront (Brandon, 2003:2). Auditors are expected to be independent of management. However, in reality auditors may not be so objective when they carry out non-audit services and engage in audit for a long period of time in a company. Izedonmi (2000:83) described independence as a state of the mind which reflects in the objectivity and integrity of the auditor. Precisely, it means the auditor carries out his or her work without bias and undue influence. The independence factor has been looked into by previous researchers such as in the study of audit expectation gap. However, Brandon (2003:11) affirmed that no formal theory of auditor independence currently exists. Izedonmi (2000:83) discussed the three types of auditor independence which are programming, investigative and reporting independence. Programming independence has been described as the ability of an auditor to plan his or her audit work properly and obtain all necessary information during the carry out an audit exercise based on the planned audit without undue influence either within or outside the organization. Finally, reporting independence is the ability of an auditor to report fearlessly to shareholders without the management or any other outsider influencing the audit opinion. Similarly, there should be no influence by the management or any third party in all these types of independence. In addition, Adeniji (2004:60-61) identified some of the threats to auditor independence which are self-interest, self-review, advocacy, familiarity and intimidation threat. Due to the negative effects these threats have on the performance of an auditor's responsibilities, the Institute of Chartered Accountants of Nigeria 143 Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 7, 2012 (1CAN) and the Company and Allied Matters Act (1990) as amended have made provisions to ensure that an auditor is independent. The CAMA (1990) as amended specifies the process of appointing, disqualifying, remunerating, removing, resignation and rights of an auditor. In appointing an auditor, statutorily shareholders are responsible. However, the management may recommend and then allow shareholders to ratify. This is to ensure that management does not appoint persons they can easily manipulate. In reality however, it is the management that appoints auditors. Even though the selection of independent auditors for public liability companies is at the annual general meetings, it has been argued that the choice of which firm to promote is usually made by the board well in advance of the meeting. The shareholder vote is almost always a purely pro forma proceeding, whereas the actual selection responsibility lies with the board (Colley; Doyle, Logan and Stettinius, 2003:234). Gloeck (1993) in a study of the audit expectation gap in South Africa found that almost 60% of the knowledgeable respondents were of the opinion that the auditor is strongly influenced by the management of the company which he/she audits and 70% of stockbrokers were of the same opinion. Conversely, 42% of persons in public practice did not support this view. The Nigerian context may be a pointer to inadequate education in the area of auditor's independence. This is because some persons do not attach much importance to attending annual general meetings of companies by shareholders. An auditor is automatically disqualified from auditing the financial statements of a company if there is any close relationship with any director of that company. According to CAMA (1990) as amended, the auditor is remunerated by persons who appointed him or her. However, in practice this is a crucial aspect of breach of independence as the auditor is remunerated by management. For anyone to remove an auditor there should be a written representation by the auditor explaining why he or she should not be removed from office. Also, the auditor has certain rights to ensure that the audit work is carried out without inhibitions. Where there is too much trust of the client, the ability of auditors to protect the interest of the public may be questioned. Trust may be interpreted as pleasing management. A probable solution to protecting the objectivity of auditors may therefore be preventing them from providing non-audit and audit services for the same client at a given point in time. In some cases, these non-audit services may be audited by the same auditors. This issue was addressed in the Sarbanes Oxley Act (2002) in the ban of auditors of public companies from providing non-audit services to the same client. 2.3 Approaches to Reduce the Audit Expectation Gap The expectations gap is considered to be one of the major issues confronting the accountancy profession (Sikka, Puxty, Willmott and Cooper, 1998:299). Some suggestions have been made to reduce the audit expectation gap. These vary from issuing an expanded audit report that will inform users of what auditors actually do, carry out education of the public on the duties of an auditor, broaden the role of auditors in the area of fraud detection and strengthen the independence of auditors. Lee and Ali (2008:5) advocated that a better remedy to the present day accusation crisis in the accounting profession is to redefine the role of auditors in order to be closer to the public expectations. In their study, they had argued that auditors' of tomorrow have to live up to the expectations of the public, maintain high professionalism, and uphold the good reputation of the auditing profession. For some reasons expressed by the MacDonald Commission, audit education may not be effective in reducing the audit expectation gap since some of the public expectations are achievable by the auditors (Ojo, 2006:4). Lee and Ali (2008:24) suggested that attention should be given to the reasonable expectations of auditors which are not required by existing standards on auditing. In addition, enforcement measures are required for regulators so that the audit standards are applied to improve the quality of audit. Gloeck (1998:10) emphasized that these standards are considered crucial as they represent a formal, published record of how the work of an auditor should be conducted. Alternative approaches exist for regulatory bodies such as the Securities and Exchange Commission (SEC), the Central Bank of Nigeria (CBN), the Nigerian Stock Exchange (NSE) and the Institute of Chartered Accountants of Nigeria (ICAN) in ensuring that the integrity of the corporate world is maintained and that illegal acts are brought to book. 2.3.1 Understanding the Role of Other Players in the Capital Market The players in the capital market range from the directors, management, regulators, and professionals including external auditors, stockbrokers, investment bankers and analysts. These persons make up the team to which the present situation in the Nigerian capital market can be attributed. External auditors come once in a year to carry out their responsibility even though it has been advised that to maintain their integrity they can schedule their tasks and depend less on the management when they finally come. The task of statutory audit is once in a year and it may be impracticable to know in detail all that happened during the course of the year except with the cooperation of management. When a company fails, persons are quick to point at the independent auditor. However, the closest persons to ensure a culture of honesty in a company are the senior management. In some cases they act in their self-interest and this is the major reason why external audit is a must for public quoted companies. To safeguard good corporate governance other players apart from the auditor are needed. These persons need to have the right 144 Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 7, 2012 goals and set the company in the right direction by employing high quality staff and imposing penalty for fraudulent behavior. The objective of ensuring a corporate Nigeria void of scandals cannot be achieved without the senior management. The audit function, internal and external has been identified by Okaro (2005:21) as the most important tool for safeguarding the integrity of the capital market. The internal audit function is carried out by the internal auditors and the audit committee oversees the work of the external auditor. However, the extent to which the audit committees have succeeded has been identified to be related to its membership. Consequently, it has been advocated that more shareholders than directors should be appointed as members of this committee. On the other hand, it has been argued that until non-executive directors who are independent take up their responsibilities, audit committees may not be effective. The professional auditors are guided by the Institute of Chartered Accountants of Nigeria (ICAN). This body has a role to play in ensuring that the dignity of the capital market in Nigeria is protected. Taking a clue from ACCA after the Enron scandal occurred in America, some proposals were made to reduce the audit expectation gap. They include making the appointment of external auditors less dependent on the executive directors and more dependent on the non-executive directors, audit committees and" shareholders; limits on the ability of audit firms to offer consulting services to listed company audit clients; fuller disclosure of audit and consulting fees in the annual reports; mandatory review by a company's audit committee of the independent status of the external auditors; and a prohibition on audit firms providing audit service in instances where audit staff have moved to senior executive roles in client companies (Okaro, 2005:21). Similarly, in Nigeria, Okaro (2005) found that the Securities and Exchange Commission (SEC) is working closely with the Institute of Chartered Accountants of Nigeria (ICAN) to introduce rotational audit. The profession has also adjusted the audit fees since one of the causes of the audit expectation gap is inadequate performance of auditors with respect to their responsibilities. Some auditors have argued that inexperienced professionals are often deployed to perform audit jobs because of the unwillingness of clients to pay for audit services. This is buttressed by the willingness of audit firms to settle cases of negligence out of court rather than justify the quality of their audit services (Omoregie, 2001). 2.3.2 The Role of Education Of the many approaches suggested for reducing the audit expectation gap in some countries of the world, education of the public has been advocated by Monroe and Woodliff (1993:61-78), Siddiqui and Nasreen (2004:7-9) and Ojo (2006:4). It has been advocated that either professional education (Monroe and Woodliff, 1993:62) or informal education (Alt, Yusof, Mohamad and Lee, 2007) may help in reducing the audit expectation gap. Audit expectation gaps have been found to exist mainly in areas of auditor's responsibilities, independence and third party liability (Lin and Chen, 2004:93). In the area of auditor's responsibilities the society needs to understand the statutory role of the external auditor. This is to forestall a situation where the auditor is perceived as incapable to maintain the integrity of financial information. Especially as Njidda (2000:36) envisaged some changes which may make the Chartered Accountant of the 21st Century in Nigeria or abroad to be more of a value-added than an information provider. The public also needs to be enlightened on the extent of the auditor's responsibilities in the area of fraud detection. In Nigeria for example, professional education may be two ways. First, professional accountants are exposed to Mandatory Continuing Professional Education (MCPE) on the platform of ICAN. Secondly, since audit users are increasing as a result of participation in the capital market they need to be enlightened. The audit report is a means of communication through which an auditor expresses opinion on the financial statements. However, the users may need to be educated on the extent of reliance that can be placed on an audit report. It has been argued by Colley et al (2003:233) that the investor who is at most risk is the least informed in the capital market. A means through which this gap can be bridged is to educate them on investment issues and other factors associated with maintaining the credibility of the financial statements. Perhaps, if they know that there are other players other than the auditor who can protect their interest, they may be less dependent on the auditor. 2.3.3 Improving the Independence of Auditors It has been emphasized in the accounting literature that auditors need to be independent to maintain the integrity of financial information. Ojo (2006:10) inferred that the issue of auditor independence relates to the role of the auditor. Consequently, where an auditor compromises due to inadequate independence, it could lead to deficient performance and increase the audit expectation gap. Independence is vital for an auditor. The failed companies in some parts of the world elicited the response of regulatory bodies and the accounting profession. Lee and Ali (2008) revealed that almost all large accounting firms had to split their consulting arms into separate companies, made announcements on more stringent rules and took measures to enhance independence and audit quality. In the United States of America (USA) it is no surprise that the Sarbanes Oxley Act was enacted in 2002 mainly to address issues relating to the independence of auditors. The Act created the Public Company Accounting 145 Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 7, 2012 Oversight Board (PCAOB) to establish auditing, quality control, ethics and independence standards to be used by registered public accounting firms in the preparation and issuance of audit reports (Bostick and Luehlfing, 2004:58). Over the years, changes have been made to the audit report. In the face of mistakable, Boyd et al (2001:59) noted that there is a problem if the public mistakenly believes that financial statements reflect current values, or that an audit guarantees management's performance or a company's future. On the part of auditors, a problem may arise if auditors think financial reporting shouldn't change or that they shouldn't be concerned about management controls or a company's future prospects. In event of public demands Boyd et al (2001:59) revealed that in closing the gap, public expectations for an audit need to be brought closer to reality. They advocated that in the long term, the audit profession needs to expand services and undergo a fundamental change in attitude from self-defense-self-preservation to meeting society's expectations. Such re-orientation also means an expansion of services, including more work to detect frauds and more internal control audits and disclosures. 3.0 Data Presentation and Analysis This chapter focuses on the hypotheses formulated based on the research problems stated in chapter one. The data obtained from the questionnaires distributed to two hundred respondents is presented in this section. One hundred and fifty questionnaires were retrieved. However, twenty-five of the retrieved questionnaires were either incomplete or too mutilated to be analyzed. Therefore, the researchers were left with one hundred and twenty five questionnaires which we deemed sufficient to make a comprehensive analysis and valid conclusion. The bases of our conclusion in this study are the result of the statistical cross-sectional chi-square test at 0.05 levels of significance and test of one-way analysis of variance on the hypotheses. The responses are classified according to their academic qualification, professional qualification in accounting, experience and occupation. 3.1 Data Presentation. Table 3.1.1. Highest Academic Qualification of Respondents Occupation Highest Academic Bankers Auditors Investors Accountants Total Qualification WAEC - - 25 - 25 B.Sc 16 22 10 11 59 MBA 4 5 9 7 25 M.Sc - 3 3 4 10 PHD - - 3 3 6 Total 20 30 50 25 125 Source: Administered Questionnaires by Enyi, (2011) Table 3.1.2 Professional Qualification in Accounting Occupation Professional Bankers Auditors Investors Accountants Total Qualification ACA 12 17 2 3 34 ACCA - 1 - 4 5 ANAN 3 1 7 13 24 CPA - - - - - NONE 5 11 41 5 62 Total 20 30 50 25 125 Source: Administered Questionnaires by Enyi, (2011). 3.2 Hypotheses Testing. The Results of the hypotheses formulated for the purpose of this study are now presented. 3.2.1 Test of Hypothesis 1 H0: There is no significant difference among the opinion of auditors, bankers, investors and Accountants on the statutory role of external auditors in Nigeria. 146 Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 7, 2012 H1 : There is significant difference among the opinion of auditors, bankers, investors and Accountants on the statutory role of external auditors in Nigeria. Table 3.2.1 Auditors' Responsibility for expressing an Independent opinion on financial statements based on their audit. Occupation Response Bankers Auditors Investors Accountants Total Strongly Disagree - - 8 1 9 Disagree 2 - 4 1 7 Agree 10 9 20 15 54 Strongly Agree 8 21 18 8 55 Total 20 30 50 25 125 Source: Administered Questionnaires by Enyi, (2011) Table 3.2.2: Cross-Sectional Chi-Square Analysis for Hypothesis 1 Observed Expected O-E (O-E)2 (O-E)2 /E Responses value O E - 1.44 -1.44 2.07 1.44 2 1.12 0.88 0.77 0.69 10 8.64 1.36 1.85 0.21 8 8.80 -0.80 0.64 0.07 - 2.16 -2.16 4.67 2.16 - 1.68 -1.68 2.82 1.68 9 12.69 -3.96 15.68 1.21 21 13.20 7.80 60.84 4.61 8 3.60 4.40 19.36 5.38 4 2.80 1.20 1.44 0.51 20 21.60 -1.60 2.56 0.12 18 22.00 -4.00 16.00 0.73 1 1.80 -0.80 0.64 0.36 1 1.40 -0.40 0.16 0.11 15 10.80 4.20 17.64 1.63 8 11.00 -3.00 9.00 0.82 Total 21.73 Source: Administered Questionnaires by Enyi, (2011). Decision Rule: The Rule is to reject the Null hypothesis if chi-square calculated is more than chi-square table value. In this research the chi-square calculated for Hypothesis 1is 21.73 while the chi-square table value is 16.9 at 0.05 level of significance and degree of freedom of 9.0. We therefore accept the Alternative hypothesis that: There is significant difference among the opinion of auditors and audit beneficiaries on the statutory role of external auditors in Nigeria. 3.2.3 Test of Hypothesis 2 H0: There is no difference in reliability scores among auditors, bankers, investors and accountants in Nigeria. H1: There is difference in reliability scores among auditors, bankers, investors and accountants in Nigeria. 147 Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 7, 2012 Table 3.2.3 An unqualified Audit Report can be relied upon to make investment decisions. Occupation Response Bankers Auditors Investors Accountants Total Strongly Disagree 3 - 5 2 10 Disagree 1 - 6 2 9 Agree 10 2 30 12 54 Strongly Agree 6 28 9 9 52 Total 20 30 50 25 125 Source: Administered Questionnaires by Enyi, (2011) Table 3.2.4: Cross-Sectional Chi-Square Analysis for Hypothesis 2 Observed Expected value O-E (O-E)2 (O-E)2 /E Responses E O 3 1.6 1.40 1.96 1.23 1 1.44 -0.44 0.19 0.13 10 8.64 1.36 1.85 0.21 6 8.32 -2.32 5.38 0.65 - 2.40 -2.40 5.76 2.40 - 2.16 -2.16 4.67 2.16 2 12.96 -10.96 120.12 9.27 28 12.48 15.52 240.87 19.30 5 4.00 1.00 1.00 0.25 6 3.60 2.40 5.76 1.60 30 21.60 8.40 70.56 3.27 9 20.80 11.80 139.24 6.69 2 2.00 0.00 0.00 0.00 2 1.80 0.20 0.04 0.02 12 10.80 1.20 1.44 0.13 9 10.40 -1.40 1.96 0.19 Total 47.50 Source: Administered Questionnaires by Enyi, (2011). Decision Rule: The Rule is to reject the Null hypothesis if chi-square calculated is more than chi-square table value. In this research the chi-square calculated is 47.50, while the chi-square critical value is 16.9 at 0.05 level of significance and degree of freedom of 9.0. We therefore accept the Alternative hypothesis that: There is significant difference in Reliability scores among auditors, bankers, investor and Accountants in Nigeria. 3.2.5 Test of Hypothesis 3 H0: There is no difference in independence scores among auditors, bankers, investors and accountants in Nigeria. H1: There is difference in independence scores among auditors, bankers, investors and accountants in Nigeria. 148 Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 7, 2012 Table 4.2.6 Auditors are not independent in the Nigerian business environment. Occupation Response Bankers Auditors [B] Investors Accountants Total [A] [C] [D] Strongly Disagree 4 10 10 5 29 Disagree 3 8 13 6 30 Agree 5 7 12 6 30 Strongly Agree 8 5 15 8 36 Total 20 30 50 25 125 Source: Administered Questionnaires by Enyi, (2011) Table 3.2.6 Analysis of Variance [ANOVA] on Hypothesis 4. Responses [A] A2 [B] B2 [C] C2 [D] D2 SD 4 16 10 100 10 100 5 25 D 3 9 8 64 13 169 6 36 A 5 25 7 49 12 144 6 36 SA 8 64 5 25 15 225 8 64 Total 20 114 30 238 50 638 25 161 Mean 5.00 7.50 12.50 6.25 Source: Administered Questionnaires by Enyi, (2011). Formula ANOVA denoted by F is a ratio computed as: F = Vb between group variance = S2b Vw within group variance S2w Table 3.2.7 ANOVA summary on Hypothesis 3 Sources of variation Df Sums of Mean f- cal Critical value significan decisio squares squares of F ce n Between group 3 129.69 43.23 11.59 3.3 0.05 Reject H0 Within group 12 44.75 3.73 Total 15 174.44 Source: Administered Questionnaires by Enyi, (2011). Decision Rule: The Rule is to reject the Null hypothesis if F-calculated is more than F-critical value. In this research the F-calculated for Hypothesis 4is 11.59 while the F-critical value is 3.31 at 0.05 level of significance and degree of freedom of 3-12. We therefore accept the Alternative hypothesis that: There is statistically, significant difference in independence scores among auditors, bankers, investors and accountants in Nigeria. 4.0 Conclusion and Recommendations From this study the following findings were deduced; 1. The audit function is crucial in providing users with assurance about the information provided by management in the financial statements. Users expect this information to be free from management bias and correct, true and fair with respect to the enterprise resource. 2. The audit expectation gap is associated with the independent audit function (Lin and Chen, 2004:93). 149 Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 7, 2012 3. Some of the causes of an audit expectation gap may be traced to audit objectives, auditor's obligation to detect and report fraud, auditor independence, and the third party liability of auditors, quality of profession's performance, its objectives and results and that which the society expects. 4. Even though auditors are expected to maintain public confidence in companies they invest in, Saha and Baruah (2008:74) deduced that users of financial statements do not have confidence on the auditors and the auditing process. 5. There is difference between the opinion of auditors and audit beneficiaries on the statutory role of external auditors in Nigeria. 6. There is difference in reliability scores between auditors, bankers, investors and accountants in Nigeria. 7. There is difference in Nature and meaning of audit report messages scores [an unqualified statement shows the true and fair view of the state of affairs of a company] between auditors, bankers, investors and accountants in Nigeria. 8. There is difference in independence scores between auditors, bankers, investors and accountants in Nigeria. This research illustrates that even though auditors are responsible for maintaining public confidence in a company; there are certain expectations that the society has about the audit function that are unreasonable. These contribute to an audit expectation gap. This study demonstrates a substantial knowledge of auditing by the other three groups of respondents with respect to fraud detection/prevention by auditors, verifying every transaction and liability for business failure. 9. Since there is an audit expectation gap in the area of the company's financial statements, responsibility for verifying every accounting transaction undertaking by the company, responsibility for detecting/preventing all fraud in a company, responsibility for an effective system of internal control, responsibility for disclosing whether any theft occurred during the financial year, liability for business failure, being financially liable when the accounts of a company are not handled diligently and responsibility for maintaining public confidence in a company, users should be educated on the responsibilities of auditors and nature of audit services. 10. The Accounting profession should seek to reduce the number of years an auditor can provide auditing services to a client. This is because the independence of an auditor is threatened when engaged in providing audit services for a long time. 11. Users of audited financial statements are encouraged to seek professional advice before investing in a company. This will further assure them of the safety of their investment than merely interpreting that an unqualified audit report is a clean bill of health of the company. 12. Auditors are encouraged to exercise due diligence and care in handling the accounts of a company. This is because failure to do so may abruptly end the business and increase the blame on the accounting profession. References Adeniyi, A.A (2004). Auditing and Investigations. Lagos: Value Analysis Consult. Best, P.J., Buckby, S. and C. Tan (2001). Evidence of the Audit Expectation Gap in Singapore. Managerial Auditing Journal, 16(3), 134-144. Retrieved 09/04/2011 from http://www.eprints.qut.edu.au Company and Allied Matters Act (1990) As Amended. Lagos: Lawlords Publication. Evans, J.R (1978). Improving the Accounting Profession: A Shared Responsibility. Securities and Exchange Commission News. Retrieved 11/04/2011 from http://www.sec.gov/news/speech/1978/120878evans.pdf Gloeck, J.D (1998). A Public Interest Perspective of the Auditing Standard Setting Process in South Africa. Southern African Journal of Accountability and Auditing Research. Vol.1, 9-19 Retrieved 11/04/2011 from http://www.up.ac.za/dspace/bitstream/2263/4040/1/gloeck_public(1998)pdf Okaro S.C (2005). The Role of the Securities and Exchange Commission in Protecting The Integrity of the Nigerian Capital Market. The Nigerian Accountant, 38 (4), 18-22 Scott, W.R (2003). Financial Accounting Theory. Toronto: Prentice Hall Woolf, E. (1997). Auditing Today. England: Pearson Education Limited. 150 This academic article was published by The International Institute for Science, Technology and Education (IISTE). The IISTE is a pioneer in the Open Access Publishing service based in the U.S. and Europe. The aim of the institute is Accelerating Global Knowledge Sharing. More information about the publisher can be found in the IISTE's homepage: http://www.iiste.org The IISTE is currently hosting more than 30 peer-reviewed academic journals and collaborating with academic institutions around the world. Prospective authors of IISTE journals can find the submission instruction on the following page: http://www.iiste.org/Journals/ The IISTE editorial team promises to the review and publish all the qualified submissions in a fast manner. All the journals articles are available online to the readers all over the world without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself. Printed version of the journals is also available upon request of readers and authors. IISTE Knowledge Sharing Partners EBSCO, Index Copernicus, Ulrich's Periodicals Directory, JournalTOCS, PKP Open Archives Harvester, Bielefeld Academic Search Engine, Elektronische Zeitschriftenbibliothek EZB, Open J-Gate, OCLC WorldCat, Universe Digtial Library , NewJour, Google Scholar


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[January 04, 2013]
inTEST to Participate in Two Investor Conferences
(Marketwire Via Acquire Media NewsEdge) MOUNT LAUREL, NJ -- (Marketwire) -- 01/04/13 -- inTEST Corporation (NASDAQ: INTT), an independent designer, manufacturer and marketer of temperature management products and semiconductor automatic test equipment (ATE) interface solutions, today announced that the company's management will participate in the following investor conferences: Sidoti Annual New York Micro Cap Conference and the 15th Annual Needham Growth Conference. At each event, Robert Matthiessen, President and CEO, and Hugh Regan, Jr., CFO, will provide an overview of the Company and will discuss its competitive position and future prospects. Interested parties are invited to access the company's presentation materials for either event on the Investor Relations section of the inTEST website at www.intest.com.
Sidoti Annual New York Micro Cap Conference: New York, NY - January 7, 2013Mr. Matthiessen and Mr. Regan will participate in Sidoti's Annual New York Micro Cap Conference. inTEST's presentation will take place on Monday, January 7, 2013 at 2:50 PM EST at the Grand Hyatt Hotel in New York City. Management will also conduct one-on-one meetings with investors at the conference.
Sidoti & Co. does not offer the option of webcasting individual company presentations. The slides for the inTEST presentation will be posted on the investor relations section of the inTEST corporate website at www.intest.com.
For more information about the Sidoti conference or to schedule a one-on-one meeting with inTEST Corporation management, please contact your Sidoti & Co representative directly or Laura Guerrant at Guerrant Associates (808) 882-1467 or via email at firstname.lastname@example.com.
15th Annual Needham Growth Conference: New York, NY - January 17, 2013Mr. Matthiessen and Mr. Regan will participate in the 15th Annual Needham Growth Conference. inTEST's presentation will take place on Thursday, January 17, 2013 at 2:10 PM EST at the Palace Hotel in New York City. Management will also conduct one-on-one meetings with investors at the conference.
The audio portion of inTEST's presentation at the Needham Growth Conference will be webcast live. Interested investors can access the live audio webcast at
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About inTEST CorporationinTEST Corporation is an independent designer, manufacturer and marketer of temperature management products and ATE interface solutions, which are used by semiconductor manufacturers to perform final testing of integrated circuits (ICs) and wafers. The Company's high-performance products are designed to enable semiconductor manufacturers to improve the speed, reliability, efficiency and profitability of IC test processes. Specific products include positioner and docking hardware products, temperature management systems and customized interface solutions. The Company has established strong relationships with semiconductor manufacturers globally, which it supports through a network of local offices. For more information visit www.intest.com.
Add to Digg Bookmark with del.icio.us Add to Newsvine Contacts: inTEST Corporation Hugh T. Regan, Jr.
Treasurer and Chief Financial Officer Tel: 856-505-8999 Investors: Laura Guerrant-Oiye Principal Guerrant Associates firstname.lastname@example.com Tel: (808) 882-1467 Source: inTEST Corporation
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Title | Iraq: civilians still suffering undue hardship |
Publisher | International Federation of Red Cross and Red Crescent Societies (IFRC) |
Publication Date | 30 November 2010 |
Country | Iraq |
Cite as | International Federation of Red Cross and Red Crescent Societies (IFRC), Iraq: civilians still suffering undue hardship, 30 November 2010, available at: http://www.refworld.org/docid/4cf7571f2.html [accessed 27 February 2015] |
Disclaimer | This is not a UNHCR publication. UNHCR is not responsible for, nor does it necessarily endorse, its content. Any views expressed are solely those of the author or publisher and do not necessarily reflect those of UNHCR, the United Nations or its Member States. |


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Prospect Capital's CEO Discusses F4Q12 Results - Earnings Call Transcript
Prospect Capital Corp. (PSEC)
F4Q12 Earnings Call
August 23, 2012 10:00 am ET
John F Barry III – Chairman of the Board & Chief Executive Officer M. Grier Eliasek – President & Chief Operating Officer Brian Oswald – Chief Financial Officer & Chief Compliance Officer of PSEC Analysts Arren Cyganovich – Evercore Partners Mickey Schleien – Ladenburg Thalmann & Co. Robert Dodd – Raymond James Greg Mason – Stifel Nicolaus John Ellis – Private Investor [Steve Koloff] – Private Investor Lynn Cook – Private Investor Presentation Operator Good day and welcome to the Prospect Capital Fiscal Year Earnings Release and Conference Call. (Operator instructions.) Please note this event is being recorded. I would now like to turn the conference over to Mr. John F Barry III, Chairman and CEO. Mr. Barry, the floor is yours, sir. John F Barry III Well thank you, Mike. Joining me on the call today are Grier Eliasek, our President and Chief Operating Officer; and Brian Oswald, our Chief Financial Officer. Brian? Brian Oswald Thanks, John. This call is the property of Prospect Capital Corporation. Unauthorized use is prohibited. This call contains forward-looking statements within the meaning of the securities laws that are intended to be a Safe Harbor protection. Actual outcomes and results could differ materially from those forecast due to the impact of many factors. We do not undertake to update our forward-looking statements unless required by law. For additional disclosure, see our earnings press release and our 10(k) filed previously. Now, I'll turn the call back over to John.Check Out Our Best Services for Investors
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What does QEN stand for?
What does QEN mean? This page is about the various possible meanings of the acronym, abbreviation, shorthand or slang term: QEN.
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QEN | Quincy Environmental Network | ||||
QEN | Shall I hold my position? | ||||
QEN | Quake Editing News | ||||
QEN | Quality Enhancement Network | ||||
QEN | Quality Evaluation Notice |
Still can't find the acronym definition you were looking for? Use our Power Search technology to look for more unique definitions from across the web!
"QEN." Abbreviations.com. STANDS4 LLC, 2015. Web. 2 Mar. 2015. <http://www.abbreviations.com/QEN>.


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Richard L Coyle of Portland,OregonUpdated January 17, 2008 |
Richard L Coyle
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"The harder you work, the luckier you get." by Gary Player
Below is the poem entitled WINTER MOMENTS recited which was written by poet Brian Strand. Please feel free to comment on this poem. However, please remember, PoetrySoup is a place of encouragement and growth.
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WINTER MOMENTS Sunlight on the tiles dusted white— imprint in the snow hunger brings a stranger at night; the frozen verge inert below,where summer awaits; Aconites gaze into the sun 'neath dangling catkins; Long twilight days in winter's shade bring to-morrow's snowdrops in the glade; A whistling wind, a scatter of rain sounds of night on my window pane. Listen to me read this poem on youtube under name ichthyschiro