Effective audit committees are the best guarantee of sound corporate governance (Levitt, 1999). Thus, investigation factors affecting committee effectiveness (ACE) is main objective this study. Specifically, it evaluates impact independence, financial literacy, authority, and diligence on ACE. A mixed method approach adopted consisting a fully crossed, within-subjects design to test interactive...

in this study, the effect of audit quality on agency costs and information asymmetry has been examined. among the accepted companies 99 ones in tehran stock exchange were selected for statistical samples from 1385 to 1392 in order to attain the research purposes. to measure the audit quality, it has been used the observable variables such as the percentage of institutional investors, the type o...

Until now, medical practice in the United Kingdom has, unlike in medical research, largely resisted ethics committee scrutiny of clinical audit. I support this position. On what grounds do I do so? Are there suYcient diVerences between medical research and medical audit to reliably sustain this thesis? I shall argue that research ethics committees may be operating under philosophical constraint...

The study examined unethical professional practices and the quality of audit reports external auditors in selected firms Lagos State, Nigeria . This adopted descriptive survey research design. population for this comprised 500 state, Nigeria. sample 150 was using simple random sampling technique. A well-structured questionnaire used data collection, which validated by experts with a reliability...

The necropsy rate in the United Birmingham Hospital has fallen from 74-4% in 1958 to 46-0% in 1972. In the Birmingham region as a whole the rate is 27-3%, approximately equal to the national rate. Most clinicians in the group who replied to a standard questionary considered that the necropsy still has an important part to play in their own practice and in undergraduate training, and they viewed...

This paper analyzes the choice between different external technology sourcing activities of a firm. On one hand, the firm can acquire new technology which is embodied in personnel. On the other hand, the firm can obtain new technology disembodied through a licensing agreement or by outsourcing the technology development from an R&D contractor. Building on Cassiman and Veugelers (2006), we test ...