There is now a great deal of evidence that large audit firms provide higher quality audits and offer greater credibility to clients' financial statements than small audit firms. The stock market reacts more favourably when a company switches to a large auditor rather than to a small auditor (Nichols and Smith, 1983; and Eichenseher et al., 1989); large audit firms give more accurate signals of ...

Our laboratory has been developing computer programs that help medical technologists improve their performance of the microscope-based immunofluorescence assay for antinuclear antibodies (ANA). This image-based laboratory test has been associated with poor reproducibility. We have previously described our first program, ANA-Tutor, which systematically teaches the ANA test by using approximately...

Haider H. Madani College of Industrial Management King Fahd Univ. of Petroleum and Minerals, Dhahran 31261, Saudi Arabia Tel: +9663 860-2508; [email protected] ABSTRACT Implementation of an Enterprise Resource Planning (ERP) solution is basically a matter of implementing business process re-engineering. The internal auditor needs to assess the risks associated with ERP implementation and its ...

Cloud Computing is a type of distributed computing whereby resources and applications are shared over the internet. These applications are stored in one location and can be accessed in different location by any authorized users where the user does not need any infrastructure. In cloud storage, while outsourcing trust worthiness of the data is a scary task in cloud. To ensure the integrity of dy...

Monitors can be useful to the principal in controlling the agent. However, in such an hierarchical organizational, monitors will also have an incentive to collude with the agent. We consider a static model where an auditor is hired to monitor an empire building manager. We start by allowing unrestricted and enforceable side-contracting between the manager and the auditor. While this model predi...