We examine self-enforcing honesty in firm-investor relations in an imperfect public information game. Minimum firm size requirements and moral hazard limit ability to raise outside capital, yielding a floor on personal wealth required to enter entrepreneurship. Credible auditing could create efficiency gains. We propose mandatory disclosure of audit fees and an interpretation of international d...

The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiven...

introduction: pre-operative investigations for emergency surgical patients differ between centers. following established guidelines can reduce unnecessary investigation, cost of treatment and hospital stay. the present audit was carried out to evaluate the condition of doing pre-operative investigations for three common surgical emergencies compared to national institute for health and care exc...

This article searches for and defines efficient regulation of the provision of non-audit services by auditors to their audit clients. From an examination of the particular problems posed by these services it is concluded that they reduce total costs, increase technical competence, and motivate more intense competition. Furthermore, they do not necessarily damage auditor independence or the qual...