The purpose of this paper is to advance research in internal audit (IA) evaluation by developing an IA assessment model that considers interrelationships among specific factors used by external auditors to evaluate the strength of the IA function. The model is based on three factors identified by auditing expression of the model using the belief function framework. By using this framework we ov...

BACKGROUND Financial incentives and audit plus feedback on performance are two strategies commonly used by governments to motivate general practitioners (GP) to undertake specific healthcare activities. However, in recent years, governments have reduced or removed incentive payments without evidence of the potential impact on GP behaviour and patient outcomes. This trial (known as ACCEPt-able) ...

Purpose – This study examines the mediating effect of effort on the relationship between performance incentives and audit judgment performance under different levels of task complexity. Design/methodology/approach – Using an experimental research design, subjects are randomly assigned to three performance incentive groups: control, financial and feedback. Each subject is required to perform two...

The purpose of the current study is to examine the degree of reliance external auditors are willing to place on the work of the internal audit function (IAF) when the IAF's objectivity might be compromised. Experienced external auditors (N = 142) participated in a 2 (reporting relationship: audit committee of the board of directors [ACBOD] or chief finance officer [CFO]) by 2 (IAF involvement i...

This study explores the influence of board independence, board size, CEO duality, board diligence, board financial expertise and presence of audit committee as well as the type of sector on the timeliness of financial reports among selected Jordanian companies. The timeliness of the financial reports is measured by audit report lag (ARL) and management report lag (MRL). This study covers 112 fi...

The role of audit governance mechanisms as part the corporate architecture has been promoted to ensure integrity financial reporting process. In order get insights on their effectiveness, this study investigates effects mechanism, specifically committee, internal function and external quality earnings management in Malaysian government-linked companies. Using a cross-sectional variation modifie...

The direct costs of managing adverse outcomes from Australian health care are estimated to be $2 billion. The audit cycle is considered an important tool to assist in the preventive management of adverse outcomes.Australian guidelines for audit cycle design allow for comparison of data sets derived from similar surgical specialities. However a lack of data set standardisation inhibits meaningfu...

Several national and international organizations have developed various types and levels of external audits for radiotherapy dosimetry, either based on on-site review visits or using mailed dosimetry systems. Three major TLD (thermoluminescent dosimetry) networks make available postal dose audits to a large number of radiotherapy centres on a regular basis. These are the IAEA/WHO TLD postal dos...