In this paper, we identify instances in which the auditor-client relationship has been terminated (i.e., the auditor resigns or the client dismisses the auditor) but the auditor continues to complete a subsequent quarterly review. Using discretionary accruals and earnings benchmark tests to proxy for the extent of earnings management, we contrast earnings management behavior during these “lame ...

While there are many alternative proxies for “earnings quality”, there is little evidence as to what auditors consider to be indicative of high earnings quality. To answer this, we examine the adjustments that auditors require companies to make to earnings during year-end audits. There are three findings. First, audit adjustments serve to increase earnings persistence, smoothness, and accrual q...

This study aims to prove the effect of role internal auditors, organizational commitment, on good university governance and its implications for quality financial reports at PTKIN-BLU. The independent variables this are reports, while dependent variable in is auditors commitment. sample used data from 60 respondents Head Study Programs State Islamic University (UIN) Indonesia. Data collection h...

and two anonymous auditors for their helpful comments. ABSTRACT Previous field research suggests that there is an increasing need for auditors to rely more extensively on enquiry based evidence. This study investigates how using various theory-and practice-based based interventions can lead to a more rigorous enquiry process. Based on psycholo gy theory on planning and on goal setting, as well ...

Background and Aims: Improving the Quality Management System (QMS) of clinical laboratories and achieving accreditation are important in health care delivery. It can be achieved by implementing the World Health Organizaton Stepwise Laboratory Improvement Process Towards Accreditation (SLIPTA). The SLIPTA program was introduced to the Bamenda Regional Hospital (BRHL) in 2010. Our objectives were...

Background: Human resources are considered the most valuable capital of every healthcare system, and the quality of care is closely related to the quantity and skill of this group. Therefore, the proper estimation of the required nursing staff in different wards can help improve the quality of nursing care. The purpose of this study was to determine the hours of provided care by nursing staff i...

INTRODUCTION Government audit authorities supervise the implementation of government budgets and evaluate the use of administrative resources to ensure that funding is used wisely, economically, and effectively. A quality audit involves reviewing policies according to international standards and perspectives, and provides insight, predictions, and warnings to related organizations. Such practic...

introduction: recently, the accreditation program has been used increasingly by an emphasis on patient safety. in iran, efforts have been made to establish the accreditation program. in 2011, it replaced previous standards of traditional evaluation system. as the impact of accreditation plan need internal self assessment against minimal standards, this study aimed to survey the readiness of sel...