Using a random sample of 500 Australian small charities, we first identified the determinants for 56 charities disclosing audit/review reports (53 audits and three reviews) from 110 voluntarily lodging annual reports. Sequential logistic regression showed that are larger, rely more on government grants use accrual accounting, while factors explaining disclosure charities' deductible gift recipi...

As part of introducing accrual accounting in the public sector, many governments have – voluntarily implemented International Public Sector Accounting Standards (IPSAS) for financial reporting. Amongst other claimed benefits, IPSAS been argued to facilitate comparison adopters’ reports and lead favourable conditions on credit markets. However, that are confronted with implementation decision fa...

BACKGROUND Subject recruitment for medical research is challenging. Slow patient accrual leads to increased costs and delays in treatment advances. Researchers need reliable tools to manage and predict the accrual rate. The previously developed Bayesian method integrates researchers' experience on former trials and data from an ongoing study, providing a reliable prediction of accrual rate for ...

Investigators need good statistical tools for the initial planning and for the ongoing monitoring of clinical trials. In particular, they need to carefully consider the accrual rate-how rapidly patients are being recruited into the clinical trial. A slow accrual decreases the likelihood that the research will provide results at the end of the trial with sufficient precision (or power) to make m...

Using data collected as part of a larger evaluation of the National Cancer Institute-funded Community Clinical Oncology Program (CCOP), this paper examines the degree to which selected community, interorganizational, and structural characteristics associated with accrual to cancer treatment protocols share equal importance in accruing patients to cancer prevention and control research protocols...

BACKGROUND Poor accrual is a significant barrier to the successful completion of oncology clinical trials; half of all phase 3 oncology trials close due to insufficient accrual. Timely access to accrual data fosters an understanding of successful trial design and can be used to inform the design of new clinical trials prospectively. Accrual statistics are available within research networks, suc...

The goal of this paper is to identify the key financial distress performance indicators of local governments by using published financial data. Thus, using proper financial ratios the financial performance of municipalities is assessed through a multicriteria methodology that combines simulation analysis approach (stochastic multicriteria acceptability analysis) with a disaggregation technique....

We investigate the effect of local government internal audit function and political characteristics on accounting compliance based accrual-based standards in Indonesia while controlling for financial characteristics. Our analysis is conducted 2015-2018 with panel data regression, equipped a robustness test using logistic regression. results show that capability, maturity, expertise, size play r...

Objective To provide brief guidance on how to design accrual monitoring activities in a clinical trial protocol. Setting Two completed clinical trials that did not achieve the planned sample size, the Cost of Strategies After Myocardial Infarction (COSTAMI) trial and the Biventricular Pacing After Cardiac Surgery (BiPACS) trial. Design A Bayesian monitoring tool, the constant accrual model,...