We investigate the relationship of audit fees, outside directors and firms’ ownership, marketing and asset structures as alternative (external versus internal) monitoring mechanisms that can be used to control incentive conflicts in costly contracting environments, by exploiting variation in ownership within the Australian and UK life insurance industries. In mutuals, ownership rights are not t...

OBJECTIVES To explore and describe the views on clinical audit of healthcare purchasers and providers, and in particular the interaction between them, and hence to help the future development of an appropriate interaction between purchasers and providers. DESIGN Semistructured interviews. SETTING Four purchaser and provider pairings in the former Northern Region of the National Health Servi...

In the wake of financial frauds and related audit issues, the US Congress passed the Sarbanes-Oxley (SARBOX) Act of 2002. Key to becoming SARBOX compliant are information systems (IS) that satisfy the mandates regarding internal controls, corporate governance, and fraud detection. These legal developments focusing senior management's attention on (1) internal controls are present and functionin...

ABSTRACTThis study aims to investigate the dominance of research with paradigm positivism in accounting, especially related internal function audit. The dominant accounting date is positivist paradigm. In audit, all things are not only seen from facts that on surface and concluded directly existing data, but also must understand meaning contained it. Therefore, it necessary have another contrad...

Internal audit, as an autoimmune method of university, can prevent the misconduct managers and protect benefits stakeholders. It is indispensable part university governance for improving structure. The quality internal audit be improved via strengthening independence promoting innovation business, applying big data work, enhancing theoretical research. could guarantee ordinary operation optimiz...

This study aims to examine and analyze the influence of Internal Audit Position on Success Risk Based Audit, Top Management Commitment effect Training Effect Policy Framework Influence Communication Process. success Role Implementation in moderating relationship between Position, Commitment, Training, Framework, Audit.This research makes all inspectors who have a Functional Auditor Certificate ...

The turbulent events of the global financial crises have highlighted the importance of audit quality. Auditing in today’s business environment involves navigating through organizational information technology (IT) landscape dominated by ERP systems. Organizations depend on ERP systems for financial reporting which involve dealing with statutory and regulatory provisions. ERP systems thus, have ...

The formulation of the problem in this research is how Effect Management Support, Competence, Organizational Culture and Professional Ethics on Effectiveness Internal Audit (Case Study State-Owned Enterprises (BUMN) Palembang City). type used associative research. data are primary data. population study internal audit City as many 32 respondents. Data collection techniques using interviews ques...

This study examines the association among effectiveness of audit committee, arrangement internal function (IAF), and financial reporting lag (FRL). It also expands literature by exploring effect IAF sourcing on lag. Financial is measured based number days between dates year end to date announcement reporting. The committee consists size, independence, meetings, experts, chairperson’s qualificat...