OBJECTIVE To investigate systematically participation in audit of NHS hospital pharmacists in the United Kingdom. DESIGN Questionnaire census survey. SETTING All NHS hospital pharmacies in the UK providing clinical pharmacy services. SUBJECTS 462 hospital pharmacies. MAIN MEASURES Extent and nature of participation in medical, clinical, and pharmacy audits according to hospital manageme...

The data audit framework: a first step in the data management challenge.

Corporate Visual Identity (CVI) management not only comprises the design of a CVI, but also the way the CVI is put into practice. Based on a model for assessing quality management, a qualitative research instrument was developed to audit CVI management, consisting of three methods: document analysis, a self-assessment meeting and in-depth interviews. The instrument was used to assess CVI manage...

This study examines the impact of the implementation of the Code of Corporate Governance for Listed Companies in China (the Code) in 2002 on constraining earnings management in Chinese listed firms. We find the magnitudes of both discretionary accruals and related-party transactions in Chinese listed firms decrease significantly after the promulgation of the 2002 Code, and moreover, the Code is...

In Malaysia, all companies are required to have their accounts audited. However, the application of this mandatory requirement on small companies is currently under review, and the issue is whether audit firms could survive should voluntary audit be implemented. Salleh et al. (2008) surveyed the perception of small audit firms on this issue. Most of the respondents perceived that the benefits d...

a r t i c l e i n f o Keywords: Information technology management Information technology audit Information systems audit Information security audit Audit decision Agency model Compliance with ever-increasing privacy laws, accounting and banking regulations, and standards is a top priority for most organizations. Information security and systems audits for assessing the effectiveness of IT contr...

this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...

BACKGROUND Criteria-based audits (CBA) have been used to improve clinical management in developed countries, but have only recently been introduced in the developing world. This study discusses the use of a CBA to improve quality of care among eclampsia patients admitted at a University teaching hospital in Dar es Salaam Tanzania. OBJECTIVE The prevalence of eclampsia in MNH is high (≈6%) wit...