Results 251 to 260 of about 309,936 (306)

Public Audit Oversight and Audit Pricing: Evidence from the EU

European Accounting Review, 2022
We examine the audit pricing consequences of auditor inspections under the public oversight regime in the EU. Employing a staggered differences-in-differences design, we document an inspections audit fee increase during the post-inspection period when companies’ auditors are subject to inspections by the national Public Oversight Body (POB).
Annita Florou, Shuai Yuan
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Public Audit Accountability

2020
This chapter provides a comparative account of the role played by supreme audit institutions (SAIs) from across the EU, and the European Court of Auditors (ECA) in controlling administrative power. It demonstrates how audit can encourage good administrative practice and good governance by promoting administrative accountability.
Alex Brenninkmeijer, Laura Frederika Lalikova, Dylan Siry   +2 more
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Research audit and publication

Best Practice & Research Clinical Anaesthesiology, 2006
The ethics of research, audit and publication have developed mainly within the last fifty years. The Declaration of Helsinki is the universally accepted code of conduct for researchers worldwide. All research has to be approved by an ethics committee, all of which are governed by a centralised structure which is the Central Office for Research Ethics ...
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Audits of Public Companies

SSRN Electronic Journal, 2004
Audits of Public Companies John A. Hepp Current: University of Wisconsin Fall 2004: Suffolk University 8 Ashburton Place Boston, MA 02108 Brian W. Mayhew University of Wisconsin bmayhew@bus.wisc.edu975 University Avenue Madison, WI 53706 June 29, 2004 Please request permission from authors to quote.
John Hepp, Brian W. Mayhew
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Public participation in data audits

Accountability in Research, 1989
The United States in the early 1980s faced a crisis of confidence in the institutions that it had created to protect public health and the environment from the risks posed by toxic chemicals. Although the political climate of the times had a lot to do with the loss of public confidence in agencies like the Environmental Protection Agency (EPA), the ...
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Public Audit

2019
The current economic recession has been debilitating for many artists regardless of the content of their work. Since this climate is characterized by a particular hostility toward controversial art, it is especially significant that Elizabeth Sisco. Louis Hock. and David Avalos have maintained a reputation for causing trouble in San Diego.
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Public Sector Performance Auditing

2019 14th Iberian Conference on Information Systems and Technologies (CISTI), 2019
Public sector all over the world is now facing the challenge of demonstrating better performance in managing budgetary resources. Performance auditing seeks to answer how effective budget funding to spend on public sector entities. This paper considers performance auditing as part of the government audit.
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