ISO 50001: Are the Auditors Equipped Enough?

Reasons to Adopt ISO 50001 Energy Management System

Purpose: The main aim of this paper is to analyze the relationships between the corporate motivations that lead organizations to establish the ISO 50001 Energy Management System (EnMS) standard, and the difficulties and benefits derived from its adoption. Design/methodology/approach: Three independent exploratory factor analyses (EFA) were conducted in order to identify (i) sources of motivatio...

Are large auditors more accurate than small auditors ?

.•\bstract—Theoretical research suggests that large auditors have more incentive to issue accurate reports compared to small auditors (DeAngelo. 1981; Dye, 1993). Controiling for the client characteristics of large and small auditors, this paper shows that large auditors issue reports that are more accurate and more informative signals of financial distress. These findings are consistent with t...

Parasite-based malaria diagnosis: Are Health Systems in Uganda equipped enough to implement the policy?

BACKGROUND Malaria case management is a key strategy for malaria control. Effective coverage of parasite-based malaria diagnosis (PMD) remains limited in malaria endemic countries. This study assessed the health system's capacity to absorb PMD at primary health care facilities in Uganda. METHODS In a cross sectional survey, using multi-stage cluster sampling, lower level health facilities (LL...

How Are Earnings Managed? Examples from Auditors

SYNOPSIS: This paper reports descriptive evidence about how managers attempt to manage earnings, based on a sample of 515 earnings-management attempts obtained from a survey of 253 experienced auditors (and also analyzed by Nelson et al. 2002). We classify attempts first according to primary approach: expense recognition, revenue recognition, issues unique to business combinations, and other is...

obesity dilemma: are there enough bariatric surgeons?