BACKGROUND 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. METHODS 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 proces...

BACKGROUND Surgical mortality audit is an important tool for quality assurance and professional development but little is known about the impact of such activity on professional practice at the individual surgeon level. This paper reports the findings of a survey conducted with a self-selected cohort of surgeons in Queensland, Australia, on their experience of participating in the audit and its...

Objective: The purpose of this study is to examine the effect of Auditors’ Individual Differences on their Professional Commitment. Also, the mediation effect of Ethical Climate Fit has been examined. Methods: According to the Social Cognitive Theory, two criteria of Internal Locus of Control and Self-Efficacy were used as Auditors’ Individual Differences. To measure the Internal Locus of Cont...

Although the A/CPA has established the Professional Code of Conduct to deal with the behavior of CPAs, research has also shown that an individual's behavior is af­ fected by his or her personal values. While there has been considerable research of the ethical behavior of business professionals and business students, there has been limited research of the personal values of public accountants. T...

This study aims to examine the effect of competence, independence, work experience, and professional skepticism on audit quality with auditor ethics as moderating at Representative Office Financial Development Supervisory Agency Riau Province. research is a quantitative that uses primary data questionnaire instrument. The population in this were all internal auditors who worked sample was selec...

Background: Cultural intelligence is effective on professional ethics in the workplace. Therefore, the aim of this study is to investigate the relationship between cultural intelligence and professional ethics in the workplace. Method: Correlation study and statistical society includes 715 employees of a governmental organization, 250 of them were randomly selected as relative sample. In this ...

Objective—To review the literature on the benefits and disadvantages of clinical and medical audit, and to assess the main facilitators and barriers to conducting the audit process. Design—A comprehensive literature review was undertaken through a thorough review of Medline and CINAHL databases using the keywords of “audit”, “audit of audits”, and “evaluation of audits” and a handsearch of the ...