BACKGROUND The objective of this study was to evaluate the impact of annual review of the infection control practice in all Ministry of Health hospitals in the holy city of Makkah, Saudi Arabia, during the Hajj period of four lunar Islamic years, 1423 to 1426 corresponding to 2003 to 2006. METHODS Audit of infection control service was conducted annually over a 10-day period in six community ...

The financial frauds of recent past have created a lot of attention to financial audits and corporate governance. That attention includes the Sarbanes-Oxley Act of 2002. This Act has led to numerous changes in corporate governance. But will the changes affect financial fraud? This research attempts to gather empirical evidence about audit committees, S-OX, and whether the guidelines of S-OX hav...

In this study, we content analyzed chairman’s statements to measure the tone of COVID-19-related disclosure in Omani listed firms for year ending 2020. We also examined whether audit committee (AC) characteristics influence tone. After controlling corporate board and firm characteristics, our regression analysis showed that two AC (gender diversity overlapped directors) positively affect good n...

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...

External audit opinions (EAO) and Audit committees (AC) have been studied in different contexts, yet the link between them management of financial resources, especially government entities Tanzania, has empirically not captured. This paper examined influence EAO AC on managing resources taking Tanzania as a reference. It uses dependency theory to explain main topic. Data were collected 230 from...