Results 11 to 20 of about 95,083 (314)

Auditing Orthopaedic Audit [PDF]

open access: yesThe Annals of The Royal College of Surgeons of England, 2008
INTRODUCTION Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to
E, Guryel, K, Acton, S, Patel
openaire   +2 more sources

An audit of paediatric audits [PDF]

open access: yesArchives of Disease in Childhood, 2004
An audit of audits at a children's hospital over a six year period showed that 27.8% fulfilled the criteria for a full audit and 22.2% were re-audited. It is recommended that newcomers to audit are given training on audit methodology and that all audit departments should audit their audits annually.
C M, John   +2 more
openaire   +2 more sources

Timing of Verification Procedures: Monitoring versus Auditing [PDF]

open access: yes, 2005
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.
Strausz, Roland
core   +2 more sources

Determinants of Time for Publication Annual Reports: Empirical Evidence from Non-Financial Listed Companies in Vietnam

open access: yesInternational Journal of Financial Studies, 2022
This article studied the factors affecting the time taken for annual report submission through an analysis of 654 non-financial listed companies on the Vietnamese stock market from 2016 to 2020. Data collected were processed by using fixed-effect models (
Anh Huu Nguyen   +3 more
doaj   +1 more source

144 For Audit's Sake: An Audit of Audits [PDF]

open access: yesBritish Journal of Surgery, 2021
Abstract Aim Audit is a mandatory requirement for completion of Dental Core Training. Consequently, many audits undertaken by trainees are to “tick a box”, leading to incomplete or poor-quality audits, with change either not implemented or never measured.
J Wege   +3 more
openaire   +1 more source

Analysis of chicken production trends in Ukraine [PDF]

open access: yesProblems and Perspectives in Management, 2017
Poultry farming is one of the most promising areas of production not only in Ukraine but also in the world. This is due to the high demand for protein products and increased consumption. Ukraine does not use enough of its export potential in the agrarian
Alla Fatenok-Tkachuk   +3 more
doaj   +1 more source

Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam

open access: yesCogent Business & Management, 2022
Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports.
Hong Thi Xuan Nguyen   +3 more
doaj   +1 more source

Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis [PDF]

open access: yesAccounting and Financial Control, 2020
This article highlights the transformation of views on the understanding of accounting as a science in the new conditions for the functioning of enterprises operating in globalized markets in a dynamic competitive environment.
Serhii Lehenchuk   +2 more
doaj   +1 more source

Business rescue practices in South Africa: An explorative view

open access: yesJournal of Economic and Financial Sciences, 2018
Business rescue proceedings attempt to rehabilitate businesses that are in financial distress. In spite of its importance, there is a seemingly low rate of success of the current business rescue regime (at just 15% as at June 2016). This article seeks to
Talira Naidoo, Adnan Patel, Nirupa Padia
doaj   +1 more source

Oversight roles and governance responsibilities of the Treasury in South Africa under the Public Finance Management Act [PDF]

open access: yesAccounting and Financial Control
Type of the article: Research Article The study examined the effectiveness of the South African National Treasury’s oversight responsibilities under the Public Finance Management Act, motivated by widespread public sector failures linked to corruption ...
Malerotho Thomas Mphahlele   +2 more
doaj   +1 more source

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