The financial frauds of recent past have created a lot of attention to financial audits and corporate governance. That attention includes the Sarbanes-Oxley Act of 2002. This Act has led to numerous changes in corporate governance. But will the changes affect financial fraud? This research attempts to gather empirical evidence about audit committees, S-OX, and whether the guidelines of S-OX hav...

The government, general managers, and professional bodies all agree that medical audit should be implemented throughout the United Kingdom. Nevertheless, it is not yet decided either nationally or locally how audit should be defined and what its implications will be. In an analysis to find ways of measuring the design and effectiveness of hospital audit, therefore, seven main measures emerged t...

we aimed to verify the issue of the ethics audit and its use in the system of accreditation of hospitals. it presents the results of a survey conducted among hospital managers from romania.our article highlights the results of the second part of a research carried out in 2012 on the pertinence and the structure of the ethics audit integrated within the accreditation process of hospitals, accord...

The conceptual framework of the marketing audit has been well developed by different contributors since the late 1950s. At the present time, the popular marketing textbooks and the published academic and general literature deal primarily with the theoretical and practical aspects of the marketing audit without offering any rigorous empirical justification of the practice. The teaching of the ma...

In this paper we investigate audit pricing for financial institutions. We modify the standard audit fee model for industrial companies by incorporating measures of risk and complexity that are either unique to or more relevant for banks, and that are used by bank regulatory agencies. For a sample of 277 financial institutions in fiscal 2000, we find that audit fees are higher for banks having m...

The accounting profession has raised concerns that excessive liability exposure renders audit firms unwilling to provide audit services to risky clients, limiting the prospective clients’ ability to raise external capital. In this paper we address this concern in a model where the auditor evaluates the riskiness of the client before accepting the client engagement. We consider a setting where a...

This paper presents a new adoption framework i.e. Individual, Technology, Organization and Environment (I-TOE) to address the factors influencing computer-assisted auditing tools (CAATs) acceptance in public audit firms. CAATs are audit technology that helps in achieving effective and efficient audit work. While CAATs adoption varies among audit departments, prior studies focused narrowly on CA...

It is presented the concept of the digital concept. Are listed the steps of achieving the digital content. In order to become operational, the digital content is subjected to the auditing process. Are presented the requirements of the auditing process. Are developed the auditing metrics of the digital content. It is proposed a software structure meant to validate the auditing process of the dig...

Currently, our country have introduced IS audit system to manage and supervise stable development and efficient operation of the IS. IT audit is accomplished by IS auditor using standard check items made by our government. As IT paradigm drastically changes and user's IT service demands level is high, Flexible change or modification of standard check items is inevitable. It is reasonable to cha...