Agency Budgets, Cost Information, and Auditing
نویسندگان
چکیده
منابع مشابه
Markets, budgets, and health care cost control.
Health care cost control is often debated in terms of markets versus bureaucracies. Market restraints are limited in practice by the goal of providing access to care. Therefore, effective cost control requires budgeting. Experience from budgeting for other services should put health care cost control in perspective: The goal should not be rational and efficient allocations, merely better ones. ...
متن کاملThe effect of financial statements readability on the agency cost
The ambiguity in the readability of financial statements has led to a reduction in the ability of investors to analyze and understand financial information and can be a factor in modifying the agency cost. The purpose of this paper is to examine the role of audit quality and the quality of internal controls in adjusting the relationship between the readability of financial statements and agency...
متن کاملDenials leak information: Simulatable auditing
a r t i c l e i n f o a b s t r a c t Imagine a data set consisting of private information about individuals. The online query auditing problem is: given a sequence of queries that have already been posed about the data, their corresponding answers and given a new query, deny the answer if privacy can be breached or give the true answer otherwise. We investigate the fundamental problem that que...
متن کاملCompensation and Auditing with Correlated Information
Reproduction partielle permise avec citation du document source, incluant la notice ©. Short sections may be quoted without explicit permission, if full credit, including © notice, is given to the source. Ce document est publié dans l'intention de rendre accessibles les résultats préliminaires de la recherche effectuée au CIRANO, afin de susciter des échanges et des suggestions. Les idées et le...
متن کاملiran auditing organization: information and control source for the auditing profession
this paper examines the usefulness of the auditing organization for the auditing profession from the point of view of the scientific board members of accounting groups of public universities, master of science courses and ph.d. students of accounting at public universities, financial managers of active companies in the tehran stock exchange and the mangers of private auditing institutes. the re...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: American Journal of Political Science
سال: 1989
ISSN: 0092-5853
DOI: 10.2307/2111068