Results 31 to 40 of about 52,958 (162)

Does corporate governance affect financial communication transparency? Empirical evidence in the Tunisian context

open access: yesCogent Economics & Finance, 2015
The present study is focused on investigating the relationship between intentional governance mechanisms (Directors’ boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to
Maali Kachouri Ben Saad, Anis Jarboui
doaj   +1 more source

Abnormal Audit Profits or Costs and Factors Affecting Audit Fees [PDF]

open access: yesJournal of Business, Communication and Technology
Audit fees are considered important issues for the client and the auditors and a critical component of corporate governance in business environment. Abnormal audit profits or costs can signal underlying issues in audit quality, auditor independence, or ...
Mahmoud Lari Dashtbayaz   +2 more
doaj   +1 more source

Local Government Internal Audit Quality: Input Factors, Individual Level (Study on Inspectorate Auditors in North Sulawesi Province)

open access: yesJurnal Ilmiah Akuntansi
  The quality of local government internal audit is very important in realizing good governance and clean government. This study aims to provide empirical evidence regarding the effect of Communication Skills, Professional Commitment and Self ...
Meidy Kantohe, Frida Magda Sumual
doaj   +1 more source

A retrospective clinical audit: Use of abbreviations in written informed consent of anaesthesia for elective oncosurgeries [PDF]

open access: yesSerbian Journal of Anesthesia and Intensive Therapy
Consent form, an important legal document, is proof of communication between patient and doctor. The consent is an important process to be followed before procedure.
Solanki Rekha Nileshbhai   +4 more
doaj   +1 more source

Clinical audit of nonoperative anaesthesia time and surgical site infections of canine tibial plateau osteotomy procedures

open access: yesVeterinary Evidence
Aims and objectives: The aim of this clinical audit was to reduce nonoperative anaesthesia time from 131 minutes to 102 minutes while maintaining surgical site infection rates below 10% for canine tibial plateau osteotomy procedures.
Amy Mann, Ciara Barr
doaj   +1 more source

Using artificial intelligence to analyse and teach communication in healthcare

open access: yesBreast, 2020
Communication is a core component of effective healthcare that impacts many patient and doctor outcomes, yet is complex and challenging to both analyse and teach.
Phyllis Butow, Ehsan Hoque
doaj   +1 more source

Auditing of environmental management system [PDF]

open access: yesActa Montanistica Slovaca, 2001
Environmental auditing has estabilished itself as a valueable instrument to verify and help to improve the environmental performance.Organizations of all kinds may have a need to demonstrate the environmental responsibility.
Čuchranová Katarína
doaj  

Audit Report Lag and Audit Fee Analysis Before and After the Implementation of Key Audit Matters in Indonesia

open access: yesJurnal Dinamika Akuntansi dan Bisnis
This study aims to examine the differences in audit report lag and audit fees in the year before and after the implementation of Key Audit Matters (KAM) in independent auditor reports.
Vindy Felycia Loverita, Indira Januarti
doaj   +1 more source

Error Culture, Auditors’ Error Communication, and the Performance of the Auditee: A Study Among German Local Public Sector Auditors

open access: yesSchmalenbach Journal of Business Research
In the course of financial and value for money audits, public sector auditors are facing different types of errors: accounting and economic errors, respectively. This study examines the relations between error culture in public sector audit organizations,
David Lindermüller   +3 more
doaj   +1 more source

Improving Patient Understanding and Experience at Discharge in General Surgery: A Clinical Audit from a Rural District Hospital in Central India

open access: yesJournal of Surgical Specialties and Rural Practice
Background: Effective discharge communication is essential for ensuring patient understanding, treatment adherence, and continuity of care in general surgery.
Rudraksh Kesharwani   +8 more
doaj   +1 more source

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