The role of audit risk and effort as mediating variable between women in committee fee has rarely been investigated using Indonesia data. Therefore, this study develops complex relationship model services companies from 2016-2018 periods. final sample is 88 due to not all disclose their the result indicates that there no direct effect on fee, effort. In addition, significantly influences but fo...

This study extends existing research on the real earnings management by examining impacts of audit committee attributes in Nigeria. The analyses involve a sample 72 non-financial firms with 360 firm-year observations for five-year period (2014-2018). Data was obtained from annual reports these companies as well Thompson Reuters and Bloomberg databases. Panel Corrected Standard Error used to tes...

OBJECTIVES To show that a Local Research Ethics Committee (LREC) can carry out an audit of ethical standards in research. To find out if a researcher met certain ethical standards in recruiting subjects for clinical trials and in obtaining their consent. DESIGN Postal questionnaire. SETTING Clinical research by one doctor during one year. SUBJECTS Eleven patients entered in clinical trial...

The rising trend of Non-Performing Loans (NPLs) in the banking sector Bangladesh epitomises a common phenomena loan default that mostly arises from unwillingness to repay tendency borrowers who usually fit into defined higher class society. An appropriate governance and control framework can effectively this growing NPLs, supplemented by culture. In view setting, paper looks for impact audit co...

The objective of this analysis is to examine the joint effect audit committee and external on conservatism accounting how a company’s rate growth influences these relationships. sample used in study comprises all non-financial listed Portuguese firms from 2005 2017. A fixed-effects regression performed association between Using an accruals-based proxy compute conservatism, indicates that compan...

BACKGROUND Small manufacturing businesses often lack important safety programs. Many reasons have been set forth on why this has remained a persistent problem. METHODS The National Machine Guarding Program (NMGP) was a nationwide intervention conducted in partnership with two workers' compensation insurers. Insurance safety consultants collected baseline data in 221 business using a 33-questi...