Referencing Styles : APA (iii) Summary of the Article : This article is about Marvell Technology Group Ltd. It was being investigated for their revenue recognition as the company has faced “significant pressure” to achieve their revenue targets set by management. It was noted in the article that there was issues with their internal controls and there may be timing issues in regards to the way the company recognized revenue. Additionally the untimely resignation of company’s audtors PriceWaterhouseCoop … View More (iii) Summary of the Article : This article is about Marvell Technology Group Ltd. It was being investigated for their revenue recognition as the company has faced “significant pressure” to achieve their revenue targets set by management. It was noted in the article that there was issues with their internal controls and there may be timing issues in regards to the way the company recognized revenue. Additionally the untimely resignation of company’s audtors PriceWaterhouseCoopers after they raised issues regarding the style of management also prompted more interest on the financial information presented by Marvell Technology Group Ltd (iv) A paragraph of how each of the articles relate to the unit (ACC3700) – no more than 10 lines for each article. This should include reference to textbook chapter number, topic and week number, and relevant theory. This is linked to Positive Accounting Theory and it is the ‘opportunistic perspective’. This perspective assumes that managers will be driven by self-interest and also provides an explanation of the practice of creative accounting which is defined as an approach to accounting wherein objectivity is not employed, but rather refers to a situation where those responsible for the preparation of accounts select accounting methods that provide the accounting result desired by the preparers (Deegan, p.293). In this instance, the managers of Marvell Technology Group Ltd may have been motivated to recognize revenue prematurely in order to meet performance targets set by the organization. This is linked to Chapter 7, which is covered in week 8 and covers Positive Accounting Theory Read Less