Results 11 to 20 of about 95,083 (314)
Auditing Orthopaedic Audit [PDF]
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
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An audit of paediatric audits [PDF]
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
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Timing of Verification Procedures: Monitoring versus Auditing [PDF]
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
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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
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144 For Audit's Sake: An Audit of Audits [PDF]
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
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Analysis of chicken production trends in Ukraine [PDF]
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
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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
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Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis [PDF]
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
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
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Oversight roles and governance responsibilities of the Treasury in South Africa under the Public Finance Management Act [PDF]
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
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