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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 +2 more
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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 +2 more
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Research audit and publication
Best Practice & Research Clinical Anaesthesiology, 2006The 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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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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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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Auditing as a Public Good and the Regulation of Auditing
Journal of Corporate Law Studies, 2006Regulation of auditing and accounting is a key component of corporate governance. This paper examines recent changes in the regulation of auditing, in particular those relating to auditor independence. Audit output, of which a key feature is auditor independence, has many of the characteristics of a public good (analogous to clean streets), but in ...
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Public participation in data audits
Accountability in Research, 1989The 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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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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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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Chartered Institute of Public Finance and Accountancy. Public Money, 1984
Efforts to improve the performance of the public sector have concentrated on its economic efficiency. But we expect more both of the public sector itself and of Government's policies for it.
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Efforts to improve the performance of the public sector have concentrated on its economic efficiency. But we expect more both of the public sector itself and of Government's policies for it.
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On the Public Key-Based Auditing Methods
2015 5th International Conference on IT Convergence and Security (ICITCS), 2015Remote data possession checking plays a crucial role in cloud data storage. It allows the owners to verify whether their data are correctly stored in the Cloud without downloading them. To solve this problem, there are many methods proposed such as MAC-based methods, RSA- based homomorphic methods and BLS-based homomorphic methods.This paper presents ...
Thu N. A. Nguyen +2 more
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Auditing CPU Performance in Public Cloud
2013 IEEE Ninth World Congress on Services, 2013Cloud computing services offer elastic computing and storage to end-users over the Internet in a pay-as-you-go way. Many businesses have started using cloud computing. A Service Level Agreement (SLA) between a cloud service provider (CSP) and a user is a contract that specifies the resources and performances that the cloud should provide.
Qiang Huang +3 more
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Large Audit Firm Premium and Audit Specialization in the Public Sector
SSRN Electronic Journal, 2014AbstractThe outsourcing of public‐sector audits to the private sector is an important issue. This study examines the fee premium in the public sector by comparing audit fees between the government auditor and the Big5. The study (i) statistically adjusts for self‐selection bias, (ii) allows the slope coefficients in the audit fee model to vary between ...
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