Until now, medical practice in the United Kingdom has, unlike in medical research, largely resisted ethics committee scrutiny of clinical audit. I support this position. On what grounds do I do so? Are there suYcient diVerences between medical research and medical audit to reliably sustain this thesis? I shall argue that research ethics committees may be operating under philosophical constraint...

Implementation of Good Corporate Governance (GCG) which is believed to minimize the occurrence fraud achieve integrity financial report, GCG proxied by institutional ownership, independent commissioners, and audit committees. Public Accounting Firm (KAP) as a variable an external auditor intermediary if there difference opinion with company's internal parties. The purpose this study find out ef...