This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing. The first essay focuses on environmental factors. Using data for Swedish listed companies over a six year span, including pre-crisis, crisis and post-crisis periods, the essay investigates whether changing economic conditions affect the level of...

methods this was across-sectional study, which audited 228 general practitioner offices randomly. the data from offices was collected based on researcher-made checklist, the validity of which was approved. firstly, descriptively analysis of data was done and then, the relationship between clinics characteristics and compliance with standards was assessed using analysis of variance (anova) and t...

This paper studies the strategic effect of a difference in timing of verification in an agency model. A principal may choose between two equally efficient verification procedures: monitoring and auditing. Under auditing the principal receives additional information. Due to a double moral hazard problem, there exists a tension between incentives for effort and incentives for verification. Auditi...

A survey of community hospitals suggests a need for improving medical records and communications and introducing review procedures. A new and extended system based on an A4 size unit record is described. The benefits of a medical audit procedure in which all general practitioners and senior nurses participate are discussed.

The need to establish conditions for safe irradiation was noted in Poland back in 1986 in the Atomic Law, but for over 16 years no regulations regarding this aspect were passed. The radiological incident in Bialystok (Poland) in 2001 undeniably accelerated the implementation of new legal regulations. Nevertheless, in the absence of national guidelines until 2002, most health care institutions r...

In the last decades, Knowledge Management has gained momentum as an important tool for competitiveness of organizations. A number of Knowledge Management approaches are described in the literature. Some authors focus in particular on the importance of Knowledge Audit, first, as a start point for any Knowledge Management initiative, and second, as a regular base for the measurement of Knowledge ...

Objectives This study explores how medical graduates and their workplace supervisors perceive the value of a structured clinical audit program (CAP) undertaken during medical school. Methods Medical students at the University of Notre Dame Fremantle complete a structured clinical audit program in their final year of medical school.  Semi-structured interviews were conducted with 12 Notre Dame...

Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in en...

Parents of children who died following complex heart surgery have recently discovered that organs were removed and retained in post-mortem investigations to which they consented. It has been established that many of these parents did not give informed consent to the retention of organs. The Bristol Royal Infirmary Inquiry which examined these practices drafted codes of practice to govern future...

OBJECTIVE The concurrent, construct, and discriminant validity of the Alcohol Use Disorders Identification Test (AUDIT) were evaluated. AUDIT consists of a 10-item Core questionnaire and an 8-item Clinical procedure. AUDIT was designed to identify hazardous drinkers (whose drinking increases their risk of alcohol-related problems, though alcohol-associated harm has not yet occurred); harmful dr...