abstract: despite the importance of predictive variable in prediction, in most of the research in the field of auditors’ opinion the purpose was rendering the suitable models. meanwhile, less attention was paid to the selection of optimal predictive variable and appropriate models of these selection. therefore, in most of these research the predictive variables were chosen randomly and accordin...

BACKGROUND This study was conducted to investigate whether detectable missed breast cancers could be distinguished from truly false negative images in a mammographic screening by a regular peer auditing. METHODS Between 2004 and 2007, a total of 311,193 free nationwide biennial mammographic screenings were performed for 50- to 69-year-old women in Taiwan. Retrospectively comparing the records...

Accounting for goodwill is again controversial as Australia adopts international accounting standards from 1 January 2005. The current method of accounting for goodwill will change dramatically as detailed in the AASB’s ED109 and IASB’s ED3. Goodwill acquired in a business combination will no longer be amortised but rather goodwill will be tested for impairment annually (ED3, para 54). This pap...

The increasing dependence upon Information systems in the last few decades by businesses has resulted in concerns regarding auditing. IS auditing has changed from auditing “around the computer” to auditing through and with the computer. However, technology is changing and so is the profession of IS auditing. As IS auditing is dependent on Information Technology (IT), it is essential that an IS ...

This paper surveys the literature on the determinants and consequences of securities class action lawsuits against firms and auditors from a financial reporting quality perspective. The survey is motivated by the important role that law plays in protecting stakeholders’ interests against managerial misdeed. Litigation is, thus, an important topic and numerous studies investigate the determinant...

Skeptical theists purport to undermine evidential arguments from evil by appealing to the fact that our knowledge of goods, evils, and their interconnections is signi cantly limited. Michael J. Almeida and Graham Oppy have recently argued that skeptical theism is unacceptable because it results in a form of moral skepticism which rejects inferences that play an important role in our ordinary mo...

Poole has shown that nonmonotonic logics do not handle the lottery paradox correctly. In this paper we will show that Pollock's the­ ory of defeasible reasoning fails for the same reason: defeasible reasoning is incompatible with the skeptical notion of derivability.

Makinson, D. and K. Schlechta, Floating conclusions and zombie paths: two deep difficulties in the "directly skeptical" approach to defeasible inheritance nets (Research Note), Artificial Intelligence 48 (1991) 199-209. We discuss two difficulties in the "directly skeptical" approach to inference in defeasible inheritance nets, as developed by Horty, Thomason and Touretzky. We suggest that as a...