The ubiquitous nature of the internet and the diversity of user groups means that established techniques for accessibility evaluation may need to evolve in order to be effective. This paper describes the development of a web accessibility auditing instrument, known as the Accessibility Evaluation Assistant (AEA) designed to assist novice auditors in the process of an accessibility evaluation fo...

1 SUMMARY Auditors often consider a stratified finite population where each unit is classified as either acceptable or in error. Based on a random sample the auditor may be required to give an upper confidence bound for the number of units in the population that are in error. In other cases the auditor may need to give a p value for the hypothesis that at least 5% of the units in the population...

Recent scholarly attention has focused on weak governance and the negative effects of corruption on the provision of health services. Employing agency theory, this article discusses corruption in the South African health sector. We used a combination of research methods and triangulated data from three sources: Auditor-General of South Africa reports for each province covering a 9-year period; ...

A basic method in computer security is to perform integrity checks on the file system to detect the installation of malicious programs, or the modification of sensitive files. Integrity tools to date rely on the operating system to function correctly, so once the operating system is compromised even a novice attacker can easily defeat these tools. A novel way to overcome this problem is the use...

Corporate accounting failures and regulatory proceedings that led to the enactment of the Sarbanes–Oxley Act of 2002 increased the scrutiny of auditors. We investigate whether these events resulted in a change in auditor behavior with respect to going concern reporting. Generally speaking, we find that non-Big N auditors became more conservative while Big N auditors became more accurate. Specif...

A growing number of online services, such as Google, Yahoo!, and Amazon, are starting to charge users for their storage. Customers often use these services to store valuable data such as email, family photos and videos, and disk backups. Today, a customer must entirely trust such external services to maintain the integrity of hosted data and return it intact. Unfortunately, no service is infall...

Link error and malicious nodes are responsible for packet drop in wireless ad hoc networks. When we observe a sequence of packet losses, may be due to link errors only, or by both link errors and malicious drop, we should determine the malicious node. In the insider-attack case, whereby malicious nodes that are part of the route exploit their knowledge of the interactions to drop a small amount...