background: hospitals have responsibility for responding to legitimate demands for release of health information while protecting the confidentiality of the patient health records. there have always been challenges concerning medical records confidentiality and their disclosure and release type in medical record departments. this study investigated and compared laws and policies of disclosure o...

Disclosure theory argues that better information quality reduces audit risk, by decreasing information asymmetry in the market and consequently, information risk for firms. Extant literature on voluntary disclosure analyzes the relationships between Corporate Social Responsibility (CSR) and audit risk, finding that auditors charge lower fees and issue less going concern opinions to firms with g...

companies' continuity, because all companies have some relations with the society;therefore, the society provides long-term survival of the company.in this way, companies in addition to economic responsibility, must take responsibilityof social issues. therefore, with respect to corporate social responsibility andits revelations, the current paper examines the relationship between social r...

The purpose of this study is to investigate the factors affecting the evaluation of the quality of voluntary disclosure, given that the factors used in internal research due to having an external source and focusing on the number of disclosures may not be an appropriate criterion for measuring the quality of information disclosure, so, it is necessary to provide new influencing factors on the e...

introduction: hospitals are responsible to respond to legitimate demands for health information release while protecting the confidentiality of patient health records. this study investigated and compared laws and policies of health information disclosure for legal authorities in iran and some selected countries. methods: this descriptive-comparative study included health information disclosure...

background and purpose: respecting confidentiality of documents and medical information about individuals, as one of the most important issues in medicine, guarantees patients' trust in the health system. therefore, this study is an attemp to design a valid and reliable tool to assess knowledge and attitudes of medical students about  the principles of  confidentiality and disclosure of patient...