OBJECTIVE To develop a questionnaire to assess audit activity and to use it to evaluate systematically the quality of audit in obstetrics and gynaecology within NHS hospitals in the UK. DESIGN Retrospective review of 212 consecutive questionnaires completed at hospital recognition committee visits for training accreditation, between 1 January 1993 and 31 August 1998, validated against hospita...

One of the most important things in financial statements a company is integrity reports. Integrity reports, especially transportation sector, there are some that not accordance with standard provisions IDX and also companies do publish annual reports on IDX. This research was conducted. to analyze effect independent commissioners, audit committee, institutional ownership quality statements. dep...

The information presented in the financial statements (LK) is expected to have a high integrity value. To present with integrity, it influenced by many factors, both external and internal company. purpose of this study was determine effect control (audit committee) supervision (institutional ownership audit quality), disclosure corporate social responsibility (CRS), firm size on statements. sam...

The main objective of this research is to analyze the performance audit committee, internal audit, and religiosity manager on implementation good corporate governance (GCG) its implication for fraud. study was conducted at State-owned enterprises (SOEs) in Indonesia. population all SOEs Indonesia, number samples 89 (based Slovin formula). sampling method used a simple random technique. data obt...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

The Clinical Research Office of the Endourological Society (CROES) conducts large-scale, international, multicenter clinical trials in the field of endourology. One of the major challenges that these trials pose is to ensure that data collected remotely and online within a very short time frame are valid and reliable. This editorial describes a formal process for auditing the data by the CROES ...