Article history: Received 5 February 2012 Received in revised form 15 October 2012 Accepted 31 December 2012 Available online 8 January 2013 We examine the influence of auditors onmitigating corporate fraud in China, which is known to have weak legal enforcement, weak investor protection along with tight control of the media and labour unions. We find that firmswith executives that have lower i...

Both practitioners and researchers have devoted significant effort to the study of decision aids, especially expert systems, to assist auditors in internal control evaluations. In addition to being used as a decision aid, researchers have long contended that expert systems could be used to train non-expert users. Even though the professional accounting literature makes it clear that responsibil...

Consider this picture of the skeptical dilemma: Descartes sits in his armchair, wondering what the world is like, and worried whether it is as it seems to be. He realizes that there are many ways the world could be — many possible ways for the world to be — that he lacks the resources to choose between. Since all the possibilities he’s considering include his having experiences like the ones he...

Experienced auditors tend to structure their knowledge of financial statement errors with audit objective as the primary organizing dimension and transaction cycle as secondary. Yet, many audit asks are structured in the opposite manner, requiring auditors to assess whether objectives are met for each transaction cycle. Our paper reports the results of an experiment which indicates that this mi...

Since 2002, regulations have changed the landscape of internal audit as well as how many internal audit departments are viewed by senior management and the board, making it difficult for internal audit, especially small and medium departments, to maintain a role in the risk management process. Many companies are beginning to realize the benefit of using business intelligence in the risk managem...

Cyber-physical-social system (CPSS) allows individuals to share personal information collected from not only cyberspace, but also physical space. This has resulted in generating numerous data at a user’s local storage. However, it is very expensive for users to store large data sets, and it also causes problems in data management. Therefore, it is of critical importance to outsource the data to...

BACKGROUND Attention to the problem of adverse events increases worldwide. The present study aimed to evaluate inter-rater reliability of medical record reviews of adverse events in the Thai context. MATERIAL AND METHOD A total of 279 inpatient records were reviewed by 23 clinical auditors. Each record was examined independently by 3 auditors using a standardised review form. Agreements on th...