Scientific Auditing Firms

Scientific Auditing Firms

The “crisis of reproducibility” has been a significant source of controversy, heated debate, and calls for reform to institutional science in recent years. As a long-term solution to address both the present crisis and future obstacles, I propose the creation of a new form of research organization whose purpose would be to conduct random audits of the scientific literature. I suggest that data ...

Auditing and Audit Firms in Germany before 1931

Considerable differences exist between Germany and AngloAmerican countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms. This paper examines historical developments in Germany from the late 19th century, to the formal regulation of auditing and the audit profession in 1931. Its main objec...

Identifying Factors Affecting VAT Auditing Risks (Case Study of Firms Accepted in Tehran Sock Exchange)

The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiven...

Lv 11088 the Impact of Accounting and Auditing Enforcement Releases on Firms ’ Cost of Equity Capital

Auditing overhead, auditing adaptation, and benchmark evaluation in Linux

Logging is a critical component of Linux auditing. However, our experiments indicate that the logging overhead can be significant. The paper aims to leverage the performance overhead introduced by Linux audit framework under various usage patterns. The study on the problem leads to an adaptive audit-logging mechanism. Many security incidents or other important events are often accompanied with ...