Results 41 to 50 of about 581,754 (295)

The effects of quality control system on professional skepticism and its implications to audit quality with peer review as a moderating variable (A case study on Public Accounting Firms in Semarang)

open access: yesJournal of Islamic Accounting and Finance Research, 2021
Purpose - This study aims to assess the role of CPA Firms related to the quality control system in maintaining the professional skepticism level of auditors affecting the quality of audits provided by the Public Accountants.
Hafidz Ridloi
doaj   +1 more source

What is an Effective Audit, and How Can You Tell? [PDF]

open access: yes, 2006
The Combined Code requires that audit committees conduct an annual evaluation of the effectiveness of the audit process. In order for this to be done properly, committees need to determine what they mean by effectiveness, and to implement appropriate ...
Bender, Ruth
core  

The temporal trends and short‐ and long‐term mortality of people with acute myocardial infarction and rheumatoid arthritis: a nationwide cohort study

open access: yesArthritis Care &Research, Accepted Article.
Aims We investigated whether a diagnosis of rheumatoid arthritis (RA) affects the quality of inpatient acute myocardial infarction (AMI) care and long‐term mortality post‐AMI. Methods We analysed data from 784,091 adults, 6,047 with a diagnosis of RA, from England and Wales hospitalised with AMI between 2005 and 2019 from the MINAP registry, linked ...
Megan Butler   +8 more
wiley   +1 more source

A framework for audit quality: Critical analysis [PDF]

open access: yes, 2014
Audit quality plays an essential role in maintaining an efficient market environment. External audits performed in accordance with high quality auditing standards provide a fundamental contribution in the implementation of accounting standards by ...
Neri, Lorenzo, Russo, Antonella
core  

Evaluation of a novel EHR sidecar application to display RA clinical outcomes during clinic visits: results of a stepped‐wedge cluster randomized pragmatic trial

open access: yesArthritis Care &Research, Accepted Article.
Objective We developed a novel EHR sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk   +16 more
wiley   +1 more source

Boards of directors, audit committees and financial reporting quality. A systematic review [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2016
Measurement of financial reporting quality is a problematic task because financial reporting is difficult to observe and measure. The aim of the article is to present the methods of financial reporting quality meas-urement and a systematic review of ...
Karolina Skorulska, Dorota Dobija
doaj   +1 more source

Development of an emergency department end of life care audit tool: A scoping review

open access: yesInternational Journal of Nursing Studies Advances, 2023
Introduction: Emergency departments frequently care for patients at the end of life and should have robust processes for reviewing delivery of care. The aim of this scoping review is to examine and collate the chart audit tools available to assess the ...
Melissa Heufel   +2 more
doaj   +1 more source

Pengaruh Risiko Audit, Materialitas, Prosedur Review dan Kontrol Kualitas, dan Komitmen Profesional terhadap Prematur Sign Off (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru dan Padang) [PDF]

open access: yes, 2014
The study aimed to examine the effect of audit risk, materiality, review procedures and quality control and auditor\u27s professional commitment that can affect the premature sign off audit procedures.The sample of this research are 51 auditors.
A, A. (Al-azhar)   +2 more
core  

Retractions in Rheumatology: Trends, Causes, and Implications for Research Integrity

open access: yesArthritis Care &Research, EarlyView.
Objective We aimed to describe the trends and main reasons for study retraction in rheumatology literature. Methods We reviewed the Retraction Watch database to identify retracted articles in rheumatology. We recorded the main study characteristics, authors’ countries, reasons for retraction, time from publication to retraction, and trends over time ...
Anna Maria Vettori, Michele Iudici
wiley   +1 more source

Palmer & Harvey: A Case of Governance and Audit Failure [PDF]

open access: yes, 2018
Palmer & Harvey (P&H) is a recent example of a UK corporate failure which raises questions about current corporate governance practice, the quality and integrity of audit reporting, and the “sugar coating” of Annual Reports.
Awolowo, Ifedapo, Garrow, Nigel
core   +1 more source

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