Quality in healthcare – Part 2: Audit

Quality and Accountability in Healthcare Delivery Audit Evidence from Primary Care Providers in India

Non-audit fees, disclosure and audit quality

This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors’ shareholdings and non-audit fees were not signiŽ cantly corre...

Bone Marrow Transplantation in Thalassemia (Part 2)

During the last two decades conventional therapy has improved the prognosis of thalassemia. However, despite such improvement it still remains a progressive disease with treatment-related complications such as hepatitis, liver fibrosis, and cardiac disease. Bone marrow transplantation (BMT) can prevent or delay progression of the aforementioned complications. The importance of clinical research...

Economic Studies Part 2: Evaluating the Quality

As with clinical studies, health economic studies vary in scope and quality. Their usefulness for decision and policy making is linked to their methodological rigor, accuracy, and generalizability. Thus, critical appraisal is important to put the results in the context of study quality. Economic evaluations identify and compare appropriate alternatives of care, their incremental impact on healt...

Measuring Audit Quality

Extant research typically uses a variation of Big N auditor, discretionary accruals, audit fees, accrual quality, going-concern opinions, or meet or beat the quarterly earnings target as a proxy for audit quality. We provide evidence on the construct validity of these measures by evaluating whether they are able to successfully predict alleged audit deficiencies in engagements that are the subj...