Accountants and Auditors Responsibilities and Contributions towards Corporate Governance

This research proposal examines different responsibilities together with contributions of accountants and auditors towards corporate governance around the business community. The study will follow the mixed research methodology that involves use of both qualitative along with quantitative survey technique in obtaining the objective of the study.

Research Proposal 1
ACCOUNTANTS AND AUDITORS RESPONSIBILITIES AND CONTRIBUTIONS
TOWARDS CORPORATE GOVERNANCE
Name:
Institution:
Course:
Tutor:
Date:

Research Proposal 2
Table of Contents
Executive Summary.........................................................................................................................3
Introduction to the research.............................................................................................................4
Overview of client organization...................................................................................................4
Problem the research seek to resolve..........................................................................................5
Outline of proposal......................................................................................................................6
Research Problem............................................................................................................................7
Research Objective..........................................................................................................................7
Theoretical Background/Literature review......................................................................................7
The responsibility of auditor in contributing to corporate governance.......................................9
Responsibilities of accountants in contributing to corporate governance................................10
Research Methodology..................................................................................................................12
Type of data...............................................................................................................................13
Sampling technique....................................................................................................................14
Sample size.................................................................................................................................14
Data analysis..............................................................................................................................15
How the methodology plan address all ethical concern................................................................15
List of References..........................................................................................................................17

Research Proposal 3
Executive Summary
Economy development of every market is extremely reliant on the reliability of data of
accounting as well as quality of financial report. The dependency results since different investors
make decision more simply on savings in marketplaces that had received trust along with
security within past years. This research proposal examines different responsibilities together
with contributions of accountants and auditors towards corporate governance around the business
community. The concept of accountant and auditing is perceived in various approaches
depending on the individuals to be able to aim at attaining corporate governance. While vital
survey of accounting has extensively been crucially interested in relations that exist amongst
auditing, accounting, along with management of operations of business, normal study in
accounting, auditing, finance, and management has only recently displayed improved interests
within inquires of governance of corporate. The concept of governance of corporate classically
utilized within normal survey improving advantages to business operators. The arrangement as
well as performing of board of administrators along with teams dealing with audit of such
administrators remains to be initial apprehensions within this column of survey. Therefore, this
paperwork illustrates option vision of accountants along with auditors’ responsibilities and
contributions towards corporate governance. It is evident that the role and responsibilities of
accountants and auditors ought to be improved to enhance control of business for benefits of
every stakeholder along with society generally. The study will follow the mixed research
methodology that involves use of both qualitative along with quantitative survey technique in
obtaining the objective of the study.

Research Proposal 4
Introduction to the research
Schelker (2013, p. 277) illustrated that corporate governance remains to be the system
that ensures that every director, as well as managers of different enterprises, execute their
function within the framework of accountability along with transparency. These activities by
corporate governance aimed at promoting confidence of various investors in business enterprises,
stimulating, and sustaining progress of economy. Corporate administration dependably relies
upon legitimate, regulative, together with institutional setting and it center on adjusting the
interests of different investors, capital proprietors, directors, with organization business
managers. The above illustrations explain why corporate governance has in recent days assumed
global importance as the vital device for sustainable performance of corporate. Different
scandals have occurred in the past decades to significant organizations (Martin 2010, p. 148).
The serious events that have led to decline and shutting down of various companies in the past
decades have shown critical role played by accountants and auditors in strengthening effective
corporate governance (Hamilton and Tschopp 2012, p. 569). Therefore, society depends on
professions of accounting and auditing to represent the significance reformatory function of
correcting cases of anomalies that exist in operations of different businesses globally.
Overview of client organization
Accountants and auditors reports represent the fundamental approach of different
organizations to give an account of the achievement of their business tasks alongside money
related and property conditions for outer gatherings in the exercises. Along these lines, a few
organizations that need to put resources into different countries or gather supports in the global
capital commercial center need to incorporate diverse reports of accountants and auditors
comprehensible for partners of business together with investors (Rada et al., 2010, p. 181).

Research Proposal 5
Therefore, every accountant and auditor as the responsibility of making their financial statements
according to the set models acknowledged in most created countries. The requirement for
worldwide standard acknowledgment has its reasonable measurement since they even out the
bookkeeping and reviewing rehearses around the worldwide society, streamline stock trade
business outside boundaries of a country, and enable national and international marketplace
progress, along with the entire economy (Vintila and Moscu 2015, p. 91). Therefore, contribution
of accountants and auditors towards corporate governance is essential since corporate
governance remain to be one of the vital elements inefficiency of prosperity, growth
development, along with investor trust improves. Besides, governance of corporate provides the
best outline with set of goals of company as well as allocate different elements that aim at
attaining objectives with monitoring of performance. Therefore, efficient management of
business through suitable guidelines by accountants and auditors should offer the proper support
for the board of managers as well as administrators to aim on objectives of interests for
organization itself together with its stakeholders (Sampford 2012, p. 149). Concentrate on
responsibilities of accountants and auditors in contributing to corporate governance in
organization such as Coca-Cola Company remains to be vital as it lead to recognize management
as trustees within interest of different savers as well as to secure their privileges as real managers
of company.
Problem the research seek to resolve
There has been the logical connection between responsibilities of auditors and
accountants in contributing to corporate governance in the business society in many nations
globally. The goal of corporate administration stay to guarantee adjust that exist between the
different performers and to execute control gadgets both for investors alongside other invested

Research Proposal 6
individuals in the capital of substance (Garayar et al., 2016, p. 362). Accountants and auditors
responsibilities remain to be the most sensitive sector for operations of corporate governance in
reducing case of the development rate along with increasing the number of services and revenues
with start-ups in specific being the most vulnerable, lacking the resources to improve business
operations (Mahmudur 2012, p. 114). Consequently, if proper survey is conducted in this area, it
would be more advantageous to all corporate governance in the world. Therefore, major purpose
of this work is to undertake the complete investigation in the field of accountants and auditors
responsibilities and contributions towards corporate governance so that business can safeguard
themselves against any operational failures (Abrudah et al., 2010, p. 14). The research proposal
is centered on how responsibilities of accountants and auditors contribute to all kinds of
operations of corporate governance especially to business that has been affected by different
factors.
Outline of proposal
The organization of this research work is as follows. The first section forms the
introduction of the research proposal that addresses accountants and auditors responsibilities and
contributions towards corporate governance. The part is supported by the research problem along
with objective of investigation fall under section one. Furthermore, other section addresses
literature review of the topic of research (Christoper 2016, p. 532). The fifth section comprise of
research design along with methodology that will focus on different elements such as type of
analysis, research approach, type of used data, collected data, and sampling frame, methods,
techniques, characteristics, and sizes. Additionally, final third section comprise of explanation of
how methodology plan address all ethical concern.

Research Proposal 7
Research Problem
The operations of accountants and auditors in contributing to corporate governance
remain to be independent, objective assurance, as well as consulting operations designed to add
extra value and improve the operations of organizations. The major problem that this research
aims to answer is to illustrate how responsibilities of accountants and auditors have been capable
of contributing to corporate governance.
Research Objective
The principal target of this research paperwork is to focus on the roles accountants and
auditors towards contributing to corporate governance that help in making safe importance of
different investors and contributing group. The evaluation of these two crucial powers ought to
do under system that is statutory for investors alongside what really they are doing. This research
paperwork chat about both points as stated above through studying cases of organization to help
in attaining the best outcome.
Theoretical Background/Literature review
Corporate governance according to various scholars’ remains to be system by which
different organizations are designed with the objective of keeping intact as well as reveal to
investors in way really reflect position of corporate. Shnitser (2010, p. 1640) stated that business

Research Proposal 8
governance remains to conduct operations of corporation in conformity with proprietor or
advertisers, along with aspiration of various shareholders that usually will focus to develop as
such currencies as probable while conforming to essential regulations of community personified
in regulations along with regional ethnicity. Besides, corporate governance remain to be the idea
of getting enhanced relation among organizations together with their shareholder, full revelation
of data of every individual along to check management of executive inappropriate approach in
their attention of business partners. Therefore, corporate governance is just a system used to
direct and control the organization (Wojcik 2013, p. 337). It comprises of relations between and
accountability of the organization’s stakeholders as well as the policies, law, practices,
producers, principles, and standards that might influence the direction and control of
organization.
The responsibilities of accountant and auditors in sector of corporate administration are to
offer affirmation that the organization is in normal consistence with applicable regulations along
with laws. Auditors are responsible of conducting and keeping up successful controls against
representative irreconcilable circumstance and cases of fraudulent in business operations (Alavi
2017, p. 9). Besides, committees that deal with accounting and auditing consists of autonomous
executives that have control over administration and accordingly going about as the sort
confirmation to various investors that they will have full exposure of right realities. To have
suitable corporate administration in business group, review board of trustees’ needs asset people
to go about as autonomous chief on whose shoulder lays the duty (Poonam and Dhayal 2017, p.
99). The duty aid in taking association in the right bearing, interest for extra divulgences,
straightforwardness alongside responsibility and execution of business gauges for financial
specialists, pioneers, and ensure for investors.

Research Proposal 9
The responsibility of auditor in contributing to corporate governance
The internal services of audit along with committee of audit chaired by the union-
managers encompass of major function to counsel different managers of organization. Auditors
need to have the best references in administering the plan of yearly records, race survey
bookkeeping approaches, and in addition works on, checking interior control procedures and
working system of inner and outside inspectors (Alleyne et al., 2013, p. 38). Inspectors are
expressly expected to survey the bookkeeper choices alongside settling on the proposed revisions
and repetitions following the review. In reactions to procedure of bookkeeping mistakes,
oversights, or conflicts with the bookkeeping strategies related examiners, chiefs may propose
changes before budgetary divulgence or rehashing of earlier period result
Responsibilities of auditors in contributing towards corporate governance has ensured
that every investor to require straightforward and dependable information that precisely mirrors
the money related circumstance of the organization for the aim of enabling smooth operations of
marketplace along with appropriate allocation of capital. In the present global society
increasingly turning to be globalized, different savers look for best chances to look at the
organizations in the crucial parameters with a specific end goal to settle on normal choices for
business operations concerning investments (Caneghem 2016, p. 2698). Therefore, accounting is
remaining to be globalized as organizations are changing to be international, and range of trading
activity as well as investment amongst organizations raising every time. These vital aspects
strengthen basic requirement for different accounting and auditing reports that will be
internationally comparable as well as consistent. Responsibilities of accountant and auditors help
in improving broad concept of corporate governance that encompasses the wide range of
decision made within Modern Corporation (Gramling et al., 2013, p. 591). Some of the discipline

Research Proposal 10
includes determining overall policy, employment goals, specifying operating goals, and
implementing these goals through day-to-day decisions of managers. Additionally, function of
auditors and accountants include the need to guarantee the nature of bookkeeping and control
framework (Fisher 2010, p. 1521). Office speculation anticipates the formation of review boards
of trustees as the way to deal with moderate office accuses along of enhance inward control
being viewed as the effective observing device for enhancing procedure of correspondence in
corporate administration.
Responsibilities of accountants in contributing to corporate governance
Accountants help in improving the roles of corporate governance by ensuring that it
increases scheme of businesses rules to express their vital choices of operations by justifying
their actions. Accountants act as basis throughout which different businesses settle as well as
focus after their set targets within social, legal, along with marketplace settings (Pan and Seow
2016, p. 169). Besides, due to core purpose of accounting tasks remain to track the financial
performance of company as these activities perform the essential role in determining how the
company fulfills its policies for corporate governance. Furthermore, essential responsibilities
towards contributing to corporate administration incorporate venture arranging, open duty,
investor obligation, and pay administration among other responsibilities (Sadri and Sadri 2014,
p. 117). For instance, accountants are responsible for attaining favorable what is more, shrewd
choices concerning how to work, when to extend and the amount to put resources into the
undertaking when administration has proper information of bookkeeping. One of the major
stages is that bookkeeper makes it workable for association administrators to develop plans that
accomplish fitting results and to dispose of plans that hinder achievement.

Research Proposal 11
Accountants are supporting corporate to remain accountable to public in the various
ways. Legitimate bookkeeping enables companies to meet their commitments that include their
commitments to submit charges. Accountants help corporate to release accurate and honest
statements of finances every period that include the balance sheet, income statement, along with
statement of equity of shareholders (Short 2013, p. 502). Accountants offer distinctive shoppers
the ability to verbalize requests by constraining administration to address their necessities when
settling on various operational choices. Accordingly, corporate approaches stay to be uncovered
in bookkeeping records that are fundamental to open view of the partnership. Additionally,
accountants help in improving responsibility of shareholders in contributing corporate
governance. Accountants have the responsibilities of offering investors information they require
to settle on educated choices and in addition to have their legitimate say in the approaches of the
corporate administration (Tuch 2016, p. 1099). The reason for this responsibility stays to be for
the most part useful for benefits since investors have the enthusiasm for the achievement of
accomplishing corporate administration. Operations of accountants have huge impact on
corporate governance as they influence whether different shareholders buy, sell, or hold their
shares in the stock of an organization. Shareholders always rely on the statement of finances
compiled by the department of accounting in order to make most crucial decisions both for them
and for the organization.
Accountants have the responsibility of contributing to corporate governance by managing
flow of cash during operations of different organizations. Accountants are responsible for
making lasting corporate planning as well as making short-term planning to improve operations
of different companies. Therefore, accountants help different leaders of companies to manage
their funds, prioritize along with taking firm action concerning their finances (Ngoepe and

Research Proposal 12
Ngulube 2014, p. 143). During activities of accounting, directors of different corporations can be
able to see what they have available to spend as well as where it should go during operations.
Accountants provide necessary decisions concerning supplies, device, with work are attained
because of accounting figures. Besides, accountants help corporate to direct various outline of
credit as well as obtain stock of all their temporary possessions of finances (Majury 2014, p.
551). All these responsibilities of accountants help in contributing to corporate governance by
allowing organizations to avoid unnecessary debt. In most cases, managers rely on data of
accounting to illustrate to them how much wage they have, where it originates from and when
they can hope to attain it during operations (Aleqab et al., 2015, p. 353). The accounting facts
help in informing managers of organizations on when and if they can hire new workers, acquire
more equipment or take on extra debt.
Research Methodology
This research section should offer detail plan of research design as well as survey
methodology. Some of the essential methodologies on investigation of accountants and auditors
responsibilities and contributions towards corporate governance will be taken to analyze
principal target of this investigation efficiently (Beail and William 2014, p. 89). The type of
research that will be applicable during the research will be descriptive in order to attain the
principal aim of the research. Some of the essential methods used will involve mixed approach
by using both qualitative and quantitative technique approach. In ordered to conduct the survey,
some of the methods used for data collection will be questionnaires that well-designed to contain
both qualitative and quantitative questions. The other method will be the use of observation
techniques of essential indicators of accountants and auditors responsibilities and contributions

Research Proposal 13
towards corporate governance. However, qualitative technique will perform vital function in the
process of investigation (Elmhirst 2012, p. 278). The technique of using approach of qualitative
will facilitate the surveyor to aim at analyzing research plan utilized, skills of sampling, gathered
data, size of sample, devices used for procedure of examination, quality control, examination of
gathered facts, together with ethical concerns during this investigation. The use of mixed
approach in collecting data will allow surveyors to focus on the influence of responsibilities of
accountants together with auditors in corporate governance.
Type of data
The type of data that will be utilized in this research will be primary. Administration of
different questionnaires shall obtain these data to sampled respondents during the survey. Data
obtained from such respondents will form the basis of primary facts that shall be used to analyze
accountants and auditors responsibilities and contributions towards corporate governance
(Elmhirst 2012, p. 279). Besides, observation of key indicators will help in improving the idea of
obtaining primary data as the method allows the researchers to observe and record some of the
responsibilities of accountants and auditors in contributing to corporate governance.
Furthermore, data will be collected by different techniques. Collection will involve interviewing
of identified accountants and auditors in at sampled number of companies within the identified
area. The other method of collecting data will involve observation or qualitative research, survey
through administrations of questionnaires that are well-designed, along with experiment for
qualitative research (Henoch et al., 2016, p. 12). The use of all these method will be necessary in
attaining clear knowledge of different responsibilities of accountants and auditors in contributing
to corporate governance.

Research Proposal 14
Sampling technique
The sample size that the research shall aim at remains to be essential in attaining
appropriate objective of the survey. The sampling frame for this study will involve the study of
responsibilities of accountants and auditors in contributing to corporate governance (Smith et al.,
2016, p. 698). The frame during sampling involves organization workers, accountants, and
auditors of different organizations as they will be capable of answering questions that relates
with their responsibilities towards corporate governance. Besides, sampling method that will be
applicable in this study will be stratified sampling technique. Here, researcher will aim at
dividing the entire population of workers, auditors, and bookkeepers into various subgroups at
that point haphazardly select the last subjects relatively from various strata for consider. The
application of maximum variation sampling will also be of great importance as it will allow the
surveyor to select the wide range of variation on dimensions of interests (Stichler 2014, p. 18).
The purpose of this technique will be to identify or reveal focal topic, center components, and
offer measurements that cut over the different example of study while at a similar minute
offering the most obvious opportunity to archive elite or assorted varieties.
Sample size
The sample size for the study will include forty different workers, thirty accountants, and
thirty auditors of Coca-Cola Company that operates in different places around the global society
as a way of examining the responsibilities of accountants and auditors in contributing to
corporate governance. The total number of sample size chosen during the process of data
gathering will be done in ensuring that the researcher seek as well as obtain necessary consent of
various responsibilities of accountants and auditors in contributing to corporate governance in
companies such as Coca-Cola Company. The use of questionnaires during qualitative approach

Research Proposal 15
will be close-ended in administering the total of one hundred respondents in every organization
among the operations of Coca-Cola Company that is under investigation to attain the objective of
this research.
Data analysis
The collected primary data will be analyzed utilization of various mathematical
techniques that include statistical packages such as SPSS and multiple regressions. The use of
various regressions during data analysis can be achieved through the application of several
Microsoft excel software. Data can be analyzed by qualitative along with quantitative approaches
by focus in on idea of attaining appropriate use of various techniques (Tayakol and Sandars
2014, p. 842). For example, usage of survey technique of qualitative of analyzing gathered data
concentrate in opinion of achieving adequate data on responsibilities of accountants and auditors
in contributing to corporate governance. Moreover, application of qualitative method of
analyzing study focused at attaining essential utilization of range of figures, diagrams of
mathematics, pie chart, or excels sheets diagrams, along with many models of statistics that are
available on website platforms as well as via presentation of different journal articles.
How the methodology plan address all ethical concern
The essential consideration of ethics in methodology includes well-versed consent,
beneficence of not harming, value for secrecy, and thought of susceptible sets. This research will
focus on promoting effective moral values as ethical concerns in every research work remain to
be vital in all process of gathering, documenting, and analyzing data. The methodology will
involve gathering of necessary data, review of several certified data as it bases the analysis on
views of gathering data (Jegers 2013, p. 959). The interviewee must attain the consent of

Research Proposal 16
respondent before commencing asking questions in regard to subject of study. Attaining the
consent help in allowing respondent to choose whether to take part in research or not. Besides,
researcher will have to assure respondent that their privacy shall be granted and their views on
different questions will not be shared with any individual who is not taking part in the survey
(Henoch et al., 2016, p. 21). Besides, information shall only been shared with only with relevant
authority so as to ensure that every view of an individual is protected. Therefore, provision of
vital understanding, as well as care in the investigation, will be viewable to be within provision
by professional to ensure that every individual view is taken into consideration. Besides, ideas of
following basic ethics for research during review of data will help in ensuring that all the morals
of the survey will be maintained to the whole point as per the obligation of the study within
corporate governance.

Research Proposal 17
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Research Proposal 18
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Research Proposal 19
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Research Proposal 20
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Research Proposal 21
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