Auditing the auditors: oversight or overkill? [PDF]
A growing number of high-profile companies have had to restate their earnings at substantially lower levels to correct the prior use of "aggressive" and even fraudulent accounting practices.
Robert R. Moore, Jeffery W. Gunther
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European multicentre study on outcome of surgery for sporadic primary hyperparathyroidism
Some 5861 patients undergoing first‐time surgery for sporadic primary hyperparathyroidism were registered in the Eurocrine® database between 2015 and 2018. The use of intraoperative parathyroid hormone measurement decreased the risk of conversion and persistent hypercalcaemia.
A. Bergenfelz +3 more
wiley +1 more source
Auditing and Monitoring Artificial Intelligence Systems in Healthcare: A Multilayer Framework for Bias Detection, Explainability, and Regulatory Compliance. [PDF]
Palama V +5 more
europepmc +1 more source
Compensation and Auditing with Correlated Information [PDF]
An extensive academic literature exists on the optimal compensation of top executives. A less-developed literature pertains to the optimal compensation of middle management personnel. The goal of this paper is to address that concern. The setup we use is
M. Martin Boyer, Patrick González
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This study investigated postoperative complications after surgery for medullary thyroid carcinoma (MTC) in Europe. Hypoparathyroidism, recurrent laryngeal nerve palsy and bleeding requiring reoperation occurred in 170 (26·2 per cent), 62 (13·7 per cent) and 17 (2·6 per cent) patients respectively.
D.‐J. van Beek +18 more
wiley +1 more source
Methodological Considerations for AI-Powered Chatbots in Oral Cancer Awareness: Stakeholder Diversity, Instrument Transparency, and Safety Auditing. [PDF]
Mourão CF +2 more
europepmc +1 more source
Omnibus statement on auditing standards; Statement on auditing standards, 043
This statement revises: Generally Accepted Auditing Standards auditor\u27s study and evaluation of internal control, receivables and inventories consistency of application of generally accepted accounting principles public warehouses--controls and ...
American Institute of Certified Public Accountants. Auditing Standards Board
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Developing medication independence: The experience of UK teenagers
Aims There is a progression through childhood from being provided medications by caregivers to having to take responsibility for medications yourself, but little is known about when the transition of adolescents managing medicines begins. The aim of this study was to obtain a cross‐sectional sample of UK adolescents and when they become independent ...
Holly Hutchins +5 more
wiley +1 more source
Tighter privacy auditing of differentially private stochastic gradient descent in the hidden state threat model. [PDF]
Bhuekar A.
europepmc +1 more source
THE VERACITY OF THE ERM IMPLEMENTATION: AN INTERNAL AUDITING PERSPECTIVE [PDF]
The internal audit profession has become a focal point after the collapse of various giant corporations. The primary research objective of the study is to investigate the extent of the internal auditors’ roles in the implementation of the Enterprise Risk
Azwan Abdul Rashid +5 more
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