background : quality management is one of the most effective strategies for improving health system performance in developed and developing countries. this research was a comparative study on quality management models in health system of several countries. the main goal of this study was to identify the most significant dimensions of quality management and propose appropriate model for health s...

This paper surveys the literature on the determinants and consequences of securities class action lawsuits against firms and auditors from a financial reporting quality perspective. The survey is motivated by the important role that law plays in protecting stakeholders’ interests against managerial misdeed. Litigation is, thus, an important topic and numerous studies investigate the determinant...

iso14001:2004 standard an active and effective element in city management system can improve function of municipality’s environment. it can be constant environment’s management. despite many benefits of this system in municipality, maintaining is a great part that the function of municipality’s environment dependant on it. in this survey, to design a model for evaluation municipality’s environm...

In this paper, we demonstrate that bad audit behavior is transmitted through the teamwork experience of individual auditors. We find that auditors who have previously worked in a team (team auditors) with those who are sanctioned by the regulators for audit failure (contagious auditors) are more likely to issue lenient audit opinions, and their audited accounting numbers are more likely to be d...

conclusions the analysis of the findings of the present study through considering the defined categories demonstrated that, to modify and correct the turbulent atmosphere-based management, several important measures are required and need to be continually monitored. results the result of data analysis was the theme “turbulent atmosphere-based management,” which consists of five categories as fo...

I examine whether financial reporting quality and credibility affect firm financing and investment decisions. I use PCAOB inspections of non-U.S. auditors as exogenous shocks to the reporting quality of non-U.S. firms audited by PCAOB inspected auditors. I then use the subsequent public revelation of the inspection as exogenous shocks to the reporting credibility of non-U.S. firms that employ P...

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 ...