نتایج جستجو برای: audit quality
تعداد نتایج: 775561 فیلتر نتایج به سال:
background: the purpose of this work is to discover and analyze errors and incidents in some radiotherapy centers, and to introduce methods that could reduce their occurrences, especially those which had happened due to the use of improper and inadequate equipment. this work is a first step toward clarifying the role of education in a risk-conscious culture, and changing the attitude of radioth...
The turbulent events of the global financial crises have highlighted the importance of audit quality. Auditing in today’s business environment involves navigating through organizational information technology (IT) landscape dominated by ERP systems. Organizations depend on ERP systems for financial reporting which involve dealing with statutory and regulatory provisions. ERP systems thus, have ...
This study examines the association between auditor type (public versus private) and earnings quality as measured by the levels of discretionary accruals in Iran. This study hypothesize that there is no significant difference in discretionary accruals between public and private sector audit firms when there is low incentives for auditors to provide high-quality audits in Iran. Using a sample...
هدف این مقاله مطالعهی تأثیر برخی ویژگیهای کیفی حسابرسی بر ریزش قیمت سهام در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران است. اطلاعات مورد نیاز برای این پژوهش از صورتهای مالی 81 شرکت در دورهی زمانی 1393-1389 گردآوری شده است. در این پژوهش کیفیت حسابرسی از طریق معیارهای تخصص حسابرس در صنعت، دورهی تصدی حسابرس، استقلال حسابرس و اندازهی موسسهی حسابرسی اندازهگیری شده است. یافتههای حاصل از...
In relation-based economic systems, political communication is an essential source of value for companies with relations. Recent research has shown that political communication affects on the financial condition of economic enterprise and also the incentives of managers regarding financial reporting. On the other hand, with...
BACKGROUND: The quality of health care and quality assurance are concepts which have been established for many years. Audit nowadays is adopted as a means of developing high quality care. AIM: This study aims to identify the perspectives of audit in practice and its relationship to quality assessment and assurance, quality improvement, and clinical effectiveness. METHODS: There were used the da...
The problem of abnormal audit fees in the market is more prevalent. To study impact on quality, China's A-share listed companies Shanghai and Shenzhen from 2013 to 2020 were selected as research objects, calculated using pricing model split into positive negative fees, relationship between them quality was analyzed a regression model, this basis, examined. also examines mediating effect concent...
Today's the clients of auditors use a variety of IT systems such as Enterprise Resource Planning (ERP) to process accounting transactions. These systems have brought about changes within the organizations. ERP systems developed a new audit landscape requiring auditors to adjust audit processes, controls, and tests. This paper examines how implementation of ERP changes audit process and quality ...
BACKGROUND In high-income countries, national mortality audits are associated with improved quality of care, but there has been no previous systematic review of perinatal audit in low- and middle-income settings. OBJECTIVES To present a systematic review of facility-based perinatal mortality audit in low- and middle-income countries, and review information regarding community audit. RESULTS...
Richard Thomson has research interests in quality in health care and health services research. He previously headed the Northern Regional Health Authority's multidisciplinary quality directorate with responsibility for facilitating audit and quality assurance activities across the region. He has contributed to several national groups concerned with influencing policy on audit, including that at...
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