Access to patients and their records for non-clinical purposes has recently come under scrutiny. Research ethics committees control access for research purposes, but audit is explicitly excluded from their remit. Although there is consensus that locally organised audits do not need ethical approval, the status of larger scale audits designed to influence broader practice remains unclear; some j...

Bu çalışmada Borsa İstanbul’da işlem gören şirketlerin açıkladığı denetim ücreti ile komitesinin karakteristikleri arasındaki ilişki incelenmiştir. Çalışmada olarak toplam üye sayısı, kadın bağımsız üyelerin uzmanlıkları, eğitim düzeyleri ve yapılan toplantı sayısı kullanılmıştır. amaçla 2020 2021 yıllarında 205 şirket analize dahil edilmiştir. çoklu doğrusal regresyon analizi Yapılan komitesin...

This study aims to determine the effect of internal auditor on company value, audit quality value with committee as a moderating variable and in consumer goods sector companies listed Indonesia Stock Exchange for 2017-2020 period. research was conducted using quantitative methods casualty approach. totaled 54 sampled many 12 purposive sampling method. Data analysis SPSS version 25. Based result...

Results The first compliance rate for the first visit in the first year was 42% which increased to 66% during the second visit and to 78% during the third visit. During the first audit there were deficiencies in: general measures in infection control (43%), surveillance (31%), monitoring of infection control guidelines (81%), isolation practice (64%), infection control committee performance (66...

The role of audit governance mechanisms as part the corporate architecture has been promoted to ensure integrity financial reporting process. In order get insights on their effectiveness, this study investigates effects mechanism, specifically committee, internal function and external quality earnings management in Malaysian government-linked companies. Using a cross-sectional variation modifie...