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Review Of Current Accounting Issues: Rolls-Royce Audit

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Question:

Discuss about the Review of Current Accounting Issues for Rolls-Royce Audit.

 

Answer:

The article that has been selected to achieve the objective of this segment comprises of the “Accounting watchdog to investigate KPMG over Rolls-Royce audit”. This particular article has been gathered from the Guardian and its date of publication is 4th June 2017. There is availability of various other articles that provide a meaningful insight of the theoretical complexities. However, some audit organisations are engaged in illicit activities, which could negatively influence the stakeholders of the associated organisations (Ball, Grubnic & Birchall, 2014).

It has been identified that maximum number of organisations are involved in global market operations and their main motto is to improve their overall profitability positions. Various business strategies have been initiated for fulfilling this specific objective in order to attract the investors along with winning their confidence and trust (Bebbington & Larrinaga, 2014). As a result, gaining the buoyancy and trust of the investors would help in improving the overall business operations of the global firms. Along with this, the anticipated future cash inflows and growth rates could be enhanced as well. This particular article aims to depict the move of the “Financial Reporting Council (FRC)” in reviewing the deal made on the part of Rolls Royce with “Serious Fraud Office (SFO)” for paying £671 million to clear the corruption-related obligations. The “Financial Reporting Council (FRC)”, which is the UK accounting watchdog, has started to investigate the audit of KPMG associated with Rolls Royce. This is because the engineering group has been associated to settle a case of bribery in relation to SFO previously in 2017 (Smith, 2017).

Rolls Royce has made an agreement, in which it would pay £671 million for clearing the corruption-related allegations pertaining to a deferred prosecution agreement. The overall settlement cost and depreciation in pound value due to the effect of Brexit has resulted in an annual loss of £4.6 billion. This amount is the biggest for the firm in its previous operating years. Due to such cause, FRC has conducted its investigation for reviewing the audit of KPMG pertaining to the financial statements of Rolls Royce between 2010 and 2013. According to the owners of KPMG, the regulators are required to assess the complexities that are associated with the public interest. However, the management of KPMG has demanded that it has performed the audit-related work of Rolls Royce in an effective manner with entire care and due diligence. As a result, the quality of overall audit work has been maintained properly (Chatfield & Vangermeersch, 2014). It is noteworthy to mention that KPMG has made an apology for providing bribes to the middlemen that have helped the organisation for securing orders in Russia, Indonesia, India, Nigeria and Thailand. For instance, KPMG has made an investment in the form of providing bribes to the middlemen in Thailand for accumulating some contracts (De Lange, Jackling & Suwardy, 2015).

 

From the above discussion, the theory related to public interest and the reputational theory could be associated with this specific article. In accordance with the public interest theory, the market fragility is extremely high and it has the motive in ineffective operations for favouring an individual, instead of providing advantage to the whole community (Edwards, 2013). Hence, to monitor this market, there is need for government intervention. According to the profounder of this theory, the regulations are developed in public interest for rectifying the inefficient practices. However, as argued by Ezzamel & Xiao (2015), inefficient regulations are inherent from the social perspective and the private players are involved in utilising the same for restricting the rivals to enter into the market.

According to the selected article it has been observed that Rolls Royce has provided bribes to the SFO for clearing the corruption-related charges. Due to this, the public interest has been violated, as SFO has laid stress on protecting the overall organisational interest. Along with this, the middlemen of the various above-mentioned nations have taken bribes to ensure the contracts of the organisation. Thus, this could be adjudged as an unethical measure that has been carried out on the part of Rolls Royce in restricting the competitors to enter into the market. Such allegations have resulted in the intervention of the FRC to investigate the matter and it has applied strict norms on the audit firms to disclose and assess the financial statements of the organisations in a pertinent manner (Zeff, 2016).

In compliance with the reputational theory, the investors generally prefer dealing with those organisations having strong market reputation with sound financial growth. As laid out by Hassan, Rankin & Lu (2014), cost-benefit analysis over greater period would denote that the deceitful actions do not occur to assure the overall interests of the organisation. On the other hand, Hopper & Tanima (2016), as this action is for longer timeframe, the deceitful behaviour is probably to reap short-term benefits. In case of Rolls Royce, the organisation has adopted unscrupulous measure with SFO to manage its corruption-related obligations. The foremost motive is to maintain the investors’ trust for obtaining higher amount of funds in order to undertake capital projects. This is because the capital projects help in ensuring the future growth and expansion of the business in the global markets. From 2010 to 2013, there are misstatements contained in the annual reports of the organisation that have allowed Rolls Royce in obtaining adequate funds from the investors to undertake new projects.

This would result in the overall organisational progress in the short-run. However, because of the allegations pertaining to publicity, it has resulted in record loss for the organisations, since the investors have lost confidence in the organisation. Thus, it could be depicted that the charges filed against Rolls Royce could be similar with the theories of public interest and reputation, which urge the need for strict norms in relation to the audit organisations.

Hence, from the above discussion, it could be stated that maximum number of organisations are involved in global market operations and their main motto is to improve their overall profitability positions. Various business strategies have been initiated for fulfilling this specific objective in order to attract the investors along with winning their confidence and trust.  As a result, gaining the buoyancy and trust of the investors would help in improving the overall business operations of the global firms. Along with this, the anticipated future cash inflows and growth rates could be enhanced as well. This particular article aims to depict the move of the “Financial Reporting Council (FRC)” in reviewing the deal made on the part of Rolls Royce with “Serious Fraud Office (SFO)” for paying £671 million to clear the corruption-related obligations. The “Financial Reporting Council (FRC)”, which is the UK accounting watchdog, has started to investigate the audit of KPMG associated with Rolls Royce. This is because the engineering group has been associated to settle a case of bribery in relation to SFO previously in 2017.

In addition, it has been found that Rolls Royce has made an agreement, in which it would pay £671 million for clearing the corruption-related allegations pertaining to a deferred prosecution agreement. The overall settlement cost and depreciation in pound value due to the effect of Brexit has resulted in an annual loss of £4.6 billion. This amount is the biggest for the firm in its previous operating years. Due to such cause, FRC has conducted its investigation for reviewing the audit of KPMG pertaining to the financial statements of Rolls Royce between 2010 and 2013. According to the owners of KPMG, the regulators are required to assess the complexities that are associated with the public interest. According to the selected article it has been observed that Rolls Royce has provided bribes to the SFO for clearing the corruption-related charges. Due to this, the public interest has been violated, as SFO has laid stress on protecting the overall organisational interest. Along with this, the middlemen of the various above-mentioned nations have taken bribes to ensure the contracts of the organisation. Thus, this could be adjudged as an unethical measure that has been carried out on the part of Rolls Royce in restricting the competitors to enter into the market. Such allegations have resulted in the intervention of the FRC to investigate the matter and it has applied strict norms on the audit firms to disclose and assess the financial statements of the organisations in a pertinent manner.

In compliance with the reputational theory, the investors generally prefer dealing with those organisations having strong market reputation with sound financial growth. In case of Rolls Royce, the organisation has adopted unscrupulous measure with SFO to manage its corruption-related obligations. The foremost motive is to maintain the investors’ trust for obtaining higher amount of funds in order to undertake capital projects. This is because the capital projects help in ensuring the future growth and expansion of the business in the global markets. From 2010 to 2013, there are misstatements contained in the annual reports of the organisation that have allowed Rolls Royce in obtaining adequate funds from the investors to undertake new projects.

 

Executive Summary:

This section of the report aims to assess the proposal related to improvement, which the “Financial Accounting Standards Board (FASB)” ha implemented for the share-based accounting of employee payment associated with the stock of compensation. Four respondents have been taken into consideration for providing comments on the draft of exposure. The evaluation of this segment denotes that the additional tax benefit and recognition of deficiency in the income statement need not be taken into account. Moreover, the approach of symmetrical equity could be initiated to reduce the expense volatility from the income statement.

Introduction:

FASB has initiated and suggested different standards of accounting, since it enables the drafts of exposure and comments from different industries and corporate organisations. The proposal under discussion takes into account the standard pertaining to accounting for updating the stock-based compensation having the topic number 718. Specifically, the standard includes “Improvements to Non-employee Share-Based Payment Accounting”. For ensuring the minimisation of cost, it is required to enhance the non-staff related to share-based payment. However, various complexities are associated with preparing and maintaining the usefulness of information, which is depicted in the financial statements of the organisation (Klychova et al., 2015). Finally, the report would shed light on the different agreed and non-agreed comments regarding the introduction of such standard for enhancing the accounting process to determine the idealness.

 

Proposal:

It has been identified that the progress in non-staff share-based accounting of payment is crucial in maintaining the staff sentiments for carrying out the business operations in an effective manner. This standard has put forth various ideas to encourage every organisation for participating in the comment process in order to gain feedback (Kolb, 2014). The FASB has laid forward the changes as questions and the organisations are needed for commenting on the same to accumulate their views. In addition to this, the organisations are required to provide comments on such questions, which are associated directly to the overall operations of the business. The few questions of the standard constitute of tax deficiencies and benefits, cost and complexity along with maintaining information inherent in the financial statements. Furthermore, they include the association between the additional benefits of tax and inflows of cash, permission for the corporations in undertaking the election related to accounting policy, procedure of tax payment and proposed business expansion. By accumulating the feedbacks, the usefulness of these changes could be ascertained for the overall economy (Wang, Lee & Crumbley, 2016).

Debate so far:

The answers that have been accumulated from the selected four respondents are explained briefly as follows:

Heiskell and MacGillivray and Associates:

It is an accounting as well auditing organisation in Australia and it has enabled the eradication of accounting PIC tool for reducing the overall cost level and problem in the accounting procedure. In addition, it has agreed to take into account the expense of compensation in the statement of comprehensive income, which requires the implementation of tax benefits and deficits (Wilkinson & Durden, 2015). In relation to the third question associated with the classification of tax cash flow, it agrees that such actions could be taken into account as an operational activity. Hence, the organisation has made an agreement with all the changes that has been proposed on the part of FASB, as these questions are in tandem with the public interest and the accounting standard is critical for both the organisations and staffs (Martin & Roychowdhury, 2015).

Raytheon Company:

Raytheon Company is a popular innovation and technology-based organisation, which has created its brand image in the international market. This organisation is specialised widely for defence technologies, security tools and software pertaining to the civil market. The organisation is based on US and the main motive is to develop effective practices related to corporate governance. The firm has provided answers to the questions 2, 3 and 5 inherent in the draft of exposure. However, it has disagreed with Heiskell and MacGillivary and Associates regarding the identification of additional tax benefits and deficiencies in the statement of comprehensive income. Instead, it has supported the approach related to symmetrical equity for obtaining pertinent outcomes (Quattrone, 2015). The reason behind this is that such recognition would fulfil only the public interest by not taking into consideration the overall organisational interest. Along with this, there would not be any similarity with the capture theory. On the other hand, it has agreed that the operational activity would include the taxable cash flows and the preserved amount could be allowed to the highest applicable marginal tax rate (May, 2013). 

 

Visa Inc:

This organisation is an international leader associated with online payment technology and its aim is to enhance the global method of payment-related transactions. It has been analysed that the changes would fetch certain advantages; however, the organisation has disagreed with the detection of surplus tax benefits and deficiencies in the statement of comprehensive income (Messner et al., 2016). These changes would minimise the problems for the maximum number of organisations; however, the expense volatility associated with income tax might be increased. Therefore, these changes fulfil the public interest and the company interest rather than the rejected one.

American Bankers Association:

This is a corporation, in which the bank participants function in USA and they tend to increase the entire system of banking and operational activities. The organisation has disagreed with all changes of FASB; however, it has contrasted the identification of excess tax benefits and deficiencies in the statement of comprehensive income. The reason that the associated has shown its disagreement is that it would result in variations in the compensation expenses and financial statements. Therefore, according to this association, most of the recommendations would be beneficial to ensure private interest as well as public interest (Meyer et al., 2013).

Significance of the proposal:

The above proposal is necessary in improving the process of stock-based compensation of the organisations that operate globally. It has aimed to increase the development of the financial statements coupled with minimisation of the pressure of cash payments and accountants associated with the tax holding employers. The initial issue detected in the proposal is the identification of surplus tax benefits and deficiencies in the statement of comprehensive income of the organisation. The main reason behind this is that it would enable in assuring the total public interest for improving the economy (Miller & Power, 2013). However, it is necessary to assure private interest coupled with improving the validity of the proposal, although there has been full achievement of the public interest.

Conclusion:

It has been found that FASB has initiated and suggested different standards of accounting, since it enables the drafts of exposure and comments from different industries and corporate organisations. The proposal under discussion takes into account the standard pertaining to accounting for updating the stock-based compensation having the topic number 718. Specifically, the standard includes “Improvements to Non-employee Share-Based Payment Accounting”. For ensuring the minimisation of cost, it is required to enhance the non-staff related to share-based payment. However, various complexities are associated with preparing and maintaining the usefulness of information, which is depicted in the financial statements of the organisation. Finally, the report has shed light on the different agreed and non-agreed comments regarding the introduction of such standard for enhancing the accounting process to determine the idealness.

In relation to the third question associated with the classification of tax cash flow, Heiskell and MacGillivary and Associates agrees that such actions could be taken into account as an operational activity. Hence, the organisation has made an agreement with all the changes that has been proposed on the part of FASB, as these questions are in tandem with the public interest and the accounting standard is critical for both the organisations and staffs. However, Raytheon Company has disagreed with Heiskell and MacGillivary and Associates regarding the identification of additional tax benefits and deficiencies in the statement of comprehensive income. Instead, it has supported the approach related to symmetrical equity for obtaining pertinent outcomes. The reason behind this is that such recognition would fulfil only the public interest by not taking into consideration the overall organisational interest. Along with this, there would not be any similarity with the capture theory. On the other hand, it has agreed that the operational activity would include the taxable cash flows and the preserved amount could be allowed to the highest applicable marginal tax rate.

According to the above discussion, it has been found out that Heiskell and MacGillivray and Associates has made an agreement with each modification laid out on the part of FASB. However, there has been disagreement amongst the other respondents with the detection of surplus tax benefits and deficiencies in the statement of comprehensive income of the organisation. The reason identified behind this is that it might increase the expense volatility pertaining to income tax. Hence, it could be inferred that it is of utmost importance for FASB to ensure public interest and improving the reliability of the proposal, although it enables in achieving the overall public interest.

 

References:

Ball, A., Grubnic, S. & Birchall, J. (2014). 11 Sustainability accounting and accountability in the public sector. Sustainability accounting and accountability, 176.

Bebbington, J. & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395-413.

Chatfield, M. & Vangermeersch, R. (2014). The history of accounting (RLE accounting): an international encylopedia. Routledge.

De Lange, P., Jackling, B. & Suwardy, T. (2015). Continuing professional development in the accounting profession: practices and perceptions from the Asia Pacific Region. Accounting Education, 24(1), 41-56.

Edwards, J.R. (2013). A History of Financial Accounting (RLE Accounting) (Vol. 29). Routledge.

Ezzamel, M. & Xiao, J.Z. (2015). The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics. Accounting, Organizations and Society, 44, 60-84.

Hassan, E.A., Rankin, M. & Lu, W. (2014). The development of accounting regulation in Iraq and the IFRS adoption decision: an institutional perspective. The International Journal of Accounting, 49(3), 371-390.

Hopper, T. & Tanima, F. (2016). Accounting in less developed countries retrospectively and prospectively.

Klychova, G.S., Fakhretdinova, E.N., Klychova, A.S. & Antonova, N.V. (2015). Development of accounting and financial reporting for small and medium-sized businesses in accordance with international financial reporting standards. Asian Social Science, 11(11), 318.

Kolb, D.A. (2014). Experiential learning: Experience as the source of learning and development. FT press.

Martin, X. & Roychowdhury, S. (2015). Do financial market developments influence accounting practices? Credit default swaps and borrowers? reporting conservatism. Journal of Accounting and Economics, 59(1), 80-104.

May, G.O. (2013). Financial accounting. Read Books Ltd.

Messner, M., Becker, A., Schäffer, U. & Binder, C. (2016). Struggles for legitimacy and identity: the development of Germanic management accounting research. Research Gate, 1-38.

Meyer, R.E., Höllerer, M.A., Jancsary, D. & Van Leeuwen, T. (2013). The visual dimension in organizing, organization, and organization research: Core ideas, current developments, and promising avenues. Academy of Management Annals, 7(1), 489-555.

Miller, P. & Power, M. (2013). Accounting, organizing, and economizing: Connecting accounting research and organization theory. Academy of Management Annals, 7(1), 557-605

Quattrone, P. (2015). Governing social orders, unfolding rationality, and Jesuit accounting practices: A procedural approach to institutional logics. Administrative Science Quarterly, 60(3), 411-445.

Smith, M. (2017). Research methods in accounting. Sage.

Wang, J., Lee, G. & Crumbley, D.L. (2016). Current Availability of Forensic Accounting Education and State of Forensic Accounting Services in Hong Kong and Mainland China. Journal of Forensic & Investigative Accounting, 8(3).

Wilkinson, B.R. & Durden, C.H. (2015). Inducing structural change in academic accounting research. Critical Perspectives on Accounting, 26, 23-36.

Zeff, S.A. (2016). Forging accounting principles in five countries: A history and an analysis of trends. Routledge.

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