This paper explores the potential for systematic scrutiny of the language of top management to reveal signals of possible deceptive conduct. The language used in letters signed by Ramalinga Raju, Chair of the Indian multi-national company Satyam, are analysed using a multi-method quantitative approach. We explore the language in Raju’s annual report letters from 2002–2003 to 2007–2008; and in his letter of January 7, 2009 in which he confessed to deceptive conduct. We analyse the frequency of personal pronouns, the (...) tone of positivity or negativity, the frequency of words of extreme emotion and aspects of the characteristics of language use indicated by the DICTION 5.0 text analysis master variable, CERTAINTY. The text of Raju’s letters appears to have been influenced by his self-confessed deceptive behaviour. Raju’s word choice changed noticeably in his five annual report letters prior to the collapse of Satyam as the scale and impact of his financial misstatements increased. The methods presented should be considered for adoption by auditors and regulators—as a way of assessing whether signals emerging from language use warrant closer (including audit) scrutiny of a firm’s financial reporting and governance. They should also be considered for use by monitors of entity risk, such as credit rating agencies and financial analysts. (shrink)

Fiction is the favorite of most of the readers. Fiction is the reflection of the societal living and lives of human beings as observed by the writer. The writer also will have individual experiences, ideas, likes, dislikes, philosophy which influence and mold his writings. Fiction is famous as short-fiction and novel. Though fictitious, and also because fictitious, fiction takes possession of minds and hearts of readers more than any other literary genre. Their imaginations sore and they get engrossed in the (...) reading of fiction. Fiction is very good in engaging and passes time to the readers. The scholarship, study, reading, worldly knowledge and observation will make one a good fiction writer. The influence of earlier famous fiction writers will mold the writing of author. I am influenced by stories from the Ramayana and the Mahabharata, Panchatantra, Hitopadesa, Jataka Tales, Somerset Maugham, O. Henry, P.G. Wodehouse, Boris Pasternak, Sir Conon Doyle, Saratchanda Chaterjee, Sripada Subrahmanya Sastry, Satyam Sankarmanchi, mostly and many foreign and Indian fiction-writers. My style of writing is mostly in first person-the aatmaasraya narration. (shrink)

Most of the religions of the world are based on some fundamental moral principles of good conduct/virtues and prohibits its followers to do anything which is not good for the welfare of the society as a whole. This fundamental moral principal of good conduct, in Buddhism, is known as Pancha Shila. Pancha Shila is the basic assumption of moral activities for both households as well as for renunciates. It forms the actual practice of morality. Each time the precepts are upheld, (...) the moral volitions are strengthened, until morality becomes a habitualtrait through the condition of repetition. For the smooth functioning of a society, every Buddhist has to follow the five moral precepts i.e. abstaining from killing, abstaining from stealing, abstaining from sexual misconduct, abstaining from falsehood, abstaining from taking intoxicants. Jainism, Christianity, Hinduism and Islam too accept such ethical codes with little modification. These are called cardinal virtues. Jaina concept of Pancha Mahavrata is very close to Buddhist concept of Pancha Shila. In Jainism these are; Ahimsa, Satyam, Asteyam, Brahmacharyam, Aparigraha. Mahatma Gandhi too accepted these five cardinal virtues given by Jainism but he added two more in it which are; Fearlessness and Faith in God. The five precepts of Buddhism offers the moral conducts following which everyone can avoid evil deeds and can contribute in making this world a better world for present and future generations. The precept of abstaining from killing leads to the respect for other’s life. The precept of abstaining from stealing leads to the respect for other’s property. The precept of abstaining from sexual misconduct leads to the respect for one’s own dignity and dignity of other’s especially women. The precept of abstaining from falsehood leads to the respect for honesty. The precept of abstaining from taking alcohol leads to innumerable number of good qualities like respect for a clear mind, respect for modesty of other human beings, respect for money, respect for one’s own dignity, respect for other’s life and so on. The five precepts of Buddhism make a person disciplined, which is one of the most important ingredients for the development of overall personality of a person. A developing country cannot become a developed one unless its citizens are disciplined. If we analyze the five precepts given by Buddhism then, we find that the solution for most of world problems lies in it. If everyone follows five precepts then, I think this world will be transformed into a better place, a place where people have respects for other’s life and property, where everybody’s interest will be taken care of, where people will have an altruistic approach towards society. In short, this world can be transformed into a heaven. (shrink)