This study investigates whether an auditor's experience of litigation in the recent past affects subsequent financial reporting quality. At the audit firm level, we find accounting misstatements occur significantly less (more) often after audit firms are sued (not sued). At the audit office level, the negative association between past litigation and future misstatements is stronger for offices ...

AIMS To re-audit national radiotherapy practice in head and neck cancer to assess the effect of new guidelines. MATERIALS AND METHODS A two-part electronic audit assessing departmental policies and the management of interruptions was carried out from April to June 2005. All patients commencing treatment within this audit period were eligible for assessment. The outcome measures were: frequenc...

Nowadays, with the growth of technology and the industrialization of societies, work-related accidents, and consequently the threat of human capital and material resources are among the problems of the countries of the world. The most important legal solution in most countries to control occupational accidents and illnesses is to conduct periodic site visits and identify hazardous sites. To the...

This paper reviews literatures related to auditor independence and audit quality. The review is structured based on the four main threats to auditor independence, namely client importance, nonaudit services, auditor tenure, and client’s affiliation with CPA firms. For each of the threats, we discuss findings related to the incentives, perception, and behavior of the auditor and the client, the ...

There are such great names in language studies as Noam Chomsky, Lev S. Vygotsky, Howard Gardener and Michael Halliday who are widely accredited with having introduced new concepts in linguistics and neighboring disciplines and to whom we remain deeply indebted. In this article which has been written on the occasion of Professor Henry Widdowson's visit in April 2018 to Azarbaijan Shahid Madani U...

We examine indicators of audit quality (as measured by abnormal accruals, the likelihood of reporting a profit and the likelihood of issuing modified audit opinions) for a sample of companies from 56 countries with non-US auditors during 2002-2011. For US-listed companies with non-US auditors, we find the audit quality to be higher after the non-US auditor is PCAOB-inspected. Further, in a samp...

OBJECTIVE To develop a questionnaire to assess audit activity and to use it to evaluate systematically the quality of audit in obstetrics and gynaecology within NHS hospitals in the UK. DESIGN Retrospective review of 212 consecutive questionnaires completed at hospital recognition committee visits for training accreditation, between 1 January 1993 and 31 August 1998, validated against hospita...

Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...

BACKGROUND AND PURPOSE One of the newer audit modalities operated by the International Atomic Energy Agency (IAEA) involves audits of treatment planning systems (TPS) in radiotherapy. The main focus of the audit is the dosimetry verification of the delivery of a radiation treatment plan for three-dimensional (3D) conformal radiotherapy using high energy photon beams. The audit has been carried ...