a bstra ct background: effective time management is considered important for managers for achieving the goals in an organization. head nurses can improve their efficiency and performance with effective use of time. there has always been a lot of disagreement in understanding time management behaviors of head nurses; therefore, the present study was conducted with an aim to compare the understan...

background: in addition of the socio-economics costs, trauma is the 4th cause of death at all age groups, in 2000, trauma was caused more than 6 million deaths in the world. despite promising trend in improving many aspects of health care and treatment in the last decade in our country, little attention has been paid to the subject of registering trauma on an international standard. effective p...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

We examine whether the provision of non-audit services by auditors is negatively correlated with firm value and the quality of earnings. Because of concerns regarding the effect of non-audit services on auditor independence, the Securities and Exchange Commission recently issued revised auditor independence rules requiring firms to disclose in their annual proxy statement the amount of fees pai...

A uditors are supposed to be watchdogs, but in the last decade or so, they sometimes looked like lapdogs—more interested in serving the companies they audited than in assuring a fl ow of accurate information to investors. The auditing profession is based on what looks like a structural infi rmity: auditors are paid by the companies they audit. An old German proverb holds: “Whose bread I eat, hi...