نتایج جستجو برای: ethics audit

تعداد نتایج: 122414  

2007
Rena Lederman

Complementing the broader project of treating human subjects research regulation (including “informed consent”) as an ethnographic object, this article scrutinizes the category research: that about which research subjects may (in some way) be informed, to which they may (or may not) consent, and in which they may (variously) participate. What is “research”? When does it begin and end? What is t...

Journal: :Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan 2022

The data used was primary with auditors working in the provincial and municipal inspectorates Bengkulu as respondents. sampling technique purposive method 30 results showed that objectivity, integrity, work experience, competency, ethics of auditor’s positively significantly influenced quality audit results. While variables independency negative

Journal: :Journal of Global Information Management 2022

The study draws upon the ethical theory of organizing to elucidate links between climate antecedents, organizational practices, and consequences. We also integrated vision examine influence diffusion big data analytics innovation on sustainable business practices. results indicate that trust has a significant positive impact ethics training audit, which is critical South Africa's mining industr...

2002
Richard Brandt

It is recognised that the fact of auditor independence is generally unobservable and therefore it is only normally when cases of audit failure arise that evidence of lack of independence in fact emerges. However, in advance of investigators’ judgments on the conduct of the audit, the Enron affair and subsequent collapse of Andersen has emphasised the significance of confidence in independence i...

2016
Michael P. Craven Kirusnapillai Selvarajah Robert Miles Holger Schnädelbach Kavita Vedhara John Crowe

Two case studies of the development of Smartphone self-reporting mHealth applications are described: a wellness diary for asthma management combined with Bluetooth pulse oximeter and manual peak flow measurements; and a questionnaire for ecological assessment of distress during fertility treatment. Results are presented of user experiences with the self-reporting application and the capture of ...

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Background: Management of moral values in the workplace leads to the legitimacy of management practices and cultural cohesion and balance.  At the same time, strengthening the staffchr('39')s self-control provides a cultural platform to strengthen the staffchr('39')s experience and knowledge. This study examines the analysis of relationship between professional ethics with knowledge sharing; me...

Journal: :Jurnal EMT KITA 2023

This study aims to investigate how the independence and accountability of auditors affect audit quality governed by auditor ethics. used primary data collected distributing questionnaires 124 KAP in DKI Jakarta area. The sampling technique is convenience sampling. Multiple regression analysis moderate are analyze using SPSS 25 software. results show that influenced accountability. In addition, ...

ژورنال: :پژوهش های حسابداری مالی و حسابرسی 0
بیتا مشایخی دانشیار دانشکده مدیریت دانشگاه تهران ، تهران ، ایران، شادی حسن زاده دانشجوی دکتری دانشگاه تهران، تهران ، ایران. یاسین امینی دانشجوی دکتری دانشگاه تهران، تهران ، ایران. وحید منتی دانشجوی دکتری دانشگاه تهران، تهران ، ایران.

هدف این مطالعه بررسی تاثیر دو جنبه کیفیت حسابرسی داخلی یعنی صلاحیت و همکاری حسابرس داخلی در حسابرسی صورتهای مالی است. مطابق تئوری جانشینی حسابرس مستقل با اتکا به نتایج کار حسابرس داخلی در تلاش های خود صرفه جویی می کند که این امر بر حق الزحمه حسابرس مستقل تاثیر خواهد گذاشت. دو ویژگی کیفی حسابرسی داخلی (صلاحیت و همکاری) منجر به حمایت از دیدگاه جانشینی برای توضیح رابطه بین کیفیت حسابرسی داخلی و حق...

2015
Mark Gilheany Omar Baarini Dean Samaras

BACKGROUND There is increasing global interest and performance of minimally invasive foot surgery (MIS) however, limited evidence is available in relation to complications associated with MIS for digital deformity correction. The aim of this prospective audit is to report the surgical and medical complications following MIS for digital deformity against standardised clinical indicators. METHO...

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