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...

Mandatory auditor rotation is designed to increase auditor independence. However, there already exist substantial regulations that ensure auditor independence, such as mandatory audit partner rotation, requiring auditor selection and supervision by audit committees consisting of independent directors, and limitations on the non-audit fees audit firms receive from the companies they audit. Many ...

Increasing interest is being shown in the standards of medical care in general practice. The method of measuring these standards, known as medical audit, is discussed in relation to general practice in Great Britain.

Enhancing organizational Knowledge-Intensive Business Processes (KIBP) for gaining competitive advantages is often performed through Knowledge Management (KM) initiatives. These KM initiatives aim at developing organizational KM infrastructure of KIBP, starting from knowledge audit that is a necessary first step in any KM initiative. Current knowledge audit methods address either technological-...

1Department of Chemistry, Rutgers University, Camden, NJ, USA; Center for Computational and Integrative Biology, Rutgers University, Camden, NJ, USA 2Johns Hopkins Bloomberg School of Public Health, Center for Alternatives to Animal Testing (CAAT), Baltimore, MD, USA 3National Toxicology Program Interagency Center for the Evaluation of Alternative Toxicological Methods, National Institute of En...

The syntax of English is largely a solved problem. Yet all natural language projects devote a large amount of their effort to developing grammars. The reason for this situation is that there is no very large, generally available grammar of English based on current technology-unification grammar. The solution is to develop a very broad-coverage National Resource Grammar in a unification formalis...

Since its inception in 2010, the Linguistic Data Consortium’s data scholarship program has awarded no cost grants in data to 64 recipients from 24 countries. A survey of the twelve cycles to date – two awards each in the Fall and Spring semesters from Fall 2010 through Spring 2016 – yields an interesting view into graduate program research trends in human language technology and related fields ...

This paper will discuss issues relevant to corpus development and publication at the LDC and will illustrate those issues by examining the history of three LDC corpora. This paper will also briefly examine alternative corpus creation and distribution methods and their challenges. The intent of this paper is to increase the available linguistic resources by describing the regulatory and technica...

2. Government has undertaken its own urban renewal projects for many years. The Hong Kong Housing Society (HS) started its Urban Improvement Scheme in 1974. In 1988, the Land Development Corporation (LDC) was established to speed up the process of urban renewal. The Housing Authority (HA) has also played an important role in urban renewal, in particular by redevelopment of its own estates and a...