journal of accounting advances (j.a.a) vol. 5, no. 1, 2013, ser. 64/3     extended abstract   monitoring role of auditing and corporate dividend payout policies   dr. v. khodadadi              s. hajizadeh               r. ghorbani shahid chamran university of ahvaz   introduction the aim of this paper is to investigate the relation between monitoring role of independent auditing and corporate ...

As economic globalization and information industry develop at top speed, Internet has penetrated into all walks of life rapid, with an immeasurable impact on all aspects of people’s life. Computer technology is an integral part in the evaluation of audit system, technically prepared for application of cloud data structure in the evaluation of audit system. Based on the concept of Internet cloud...

Binge (heavy episodic) drinking is common, but there is little knowledge on how this drinking pattern could be detected. This study compares three structured questionnaires among binge drinking middle-aged men. All 45-year-old men in the city of Tampere, Finland, were asked to fill in the Alcohol Use Disorders Identification Test (AUDIT). Based on the interview on their drinking the men were di...

Recent work has shown that conventional operating system audit trails are insufficient to detect low-level network attacks. Because audit trails are typically based upon system calls or application sources, operations in the network protocol stack go unaudited. Earlier work has determined the audit data needed to detect low-level network attacks. In this paper we describe an implementation of a...

The popular marketing textbooks and the published literature overall deal primarily with the theoretical and practical aspects of the marketing audit without offering any rigorous empirical validation. The teaching of the marketing audit appears to be based on the logical expectation of its usefulness, isolated case studies, and anecdotal evidence. There is little indication of how, generally, ...

in this study, the effect of audit quality on agency costs and information asymmetry has been examined. among the accepted companies 99 ones in tehran stock exchange were selected for statistical samples from 1385 to 1392 in order to attain the research purposes. to measure the audit quality, it has been used the observable variables such as the percentage of institutional investors, the type o...

BACKGROUND The 10-item Alcohol Use Disorders Identification Test (AUDIT-10) is commonly used to monitor harmful alcohol consumption among high-risk groups, including young people. However, time and space constraints have generated interest for shortened versions. Commonly used variations are the AUDIT-C (three questions) and the Fast Alcohol Screening Test (FAST) (four questions), but their uti...

Shelton (1999) found that experience, based on rank, mitigates the influence of less-thandiagnostic evidence in going concern assessments. But, numerous studies (e.g., Abdolmohammadi and Wright 1987) question the external validity of studies that use rank to determine experience. I suspect that specialized domain experience is a better measure because all auditor ranks do not have procedural kn...

An audit trail is an evidence of all procedures that take place in a system and across a network; it provides an outline of user/system events so that safety measures events can be associated to the actions of a specie individual or system element. Audit trails can be inspected for the existence or nonexistence of confident patterns. Audit trails can be used for measuring security issues, acces...

The SISAP (Simple Information Security Audit Process) is a dynamic security audit methodology fully compliant with the ISO 17799 and BS 7799.2, and conformant with the ISO 14508 in terms of its functionality guidelines. The SISAP employs a simulation-based rule base generator that balances risks and business value generation capabilities using the Plan-Do-Check-Act cycle imposed in BS 7799.2. T...