BACKGROUND Effective maternal and perinatal audits are associated with improved quality of care and reduction of severe adverse outcome. Although audits at the level of care were formally introduced in Tanzania around 25 years ago, little information is available about their existence, performance, and practical barriers to their implementation. This study assessed the structure, process and im...

Menon and Williams indicate that many United States (US) over-the-counter (OTC) ®rms which form audit committees appear not to rely on them (cf. Menon, K., Williams, J.D. 1994. Journal of Accounting and Public Policy, 13(2), 121±139). Reliance on audit committees appears to depend upon board composition, while audit committee activity is associated with ®rm size. In this paper, we compare the U...

The purpose of this study was to examine the impact independent commissioners, audit committees, and foreign ownership on green banking disclosures Indonesian banks in 2017-2021. population is Indonesia 2017-2021 sample 35 banks. obtained by using purposive sampling method. method used assess practices content analysis that refers disclosure indicators. Causality relationship between board comm...

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...