Many regulators utilize self-reporting, that is, wrongdoers reporting their own crimes to the authority, enforce regulations in a variety of market contexts. This paper studies effectiveness self-reporting within context an oligopoly. We identify two important consequences implementing (relative no-reporting) for welfare-maximizing regulator. First, if regulator can control only audit probabili...

The purpose of this study is to examine the effect corporate social responsibility, company size, and audit quality on earnings management in LQ45 indexed companies 2016-2019. used quantitative methods, sample was purposive sampling, there were 20 samples which 80 observational data. multiple linear regression analysis with help IBM SPSS 20.0 program. results prove three important findings: (1)...

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...

the results of examination of annual financial statements by independent experts (auditors) are presented in reports. we have tried to examine and evaluate the activities of two important professions of accountancy and auditing in iran, in preparing and validating annual financial statements, and relate these evaluations to group behavior of share – holders and analyses of stock – brokers. for ...

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...