The present research aims to assess the potential impact of audit adjustments on quality for listed companies Iraqi Stock Exchange. In other words, this attempts answer whether can improve or not. To achieve objectives, a multivariate regression model was employed test hypotheses. hypotheses were tested using sample 35 firms Exchange 2014–2020 by exploiting multiple based panel data technique. ...

INTRODUCTION The American Board of Internal Medicine (ABIM) recognized that certification and recertification must be based on an assessment of performance in practice as well as an examination of medical knowledge. Physician self-assessment of practice performance is proposed as one method that certification boards may use to evaluate competence in practice-based learning and improvement and s...

This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%). Twenty-nine potentially desirable auditor characteristics are identified from the extant literature and their importance elicited. Exploratory factor analysis reduces these variables to eight uncorrelat...

Audit is an important tool for quality improvement. The collection of data on clinical performance against evidence-based and clinically relevant standards, which are considered by clinicians to be realistic in routine practice, can usefully prompt reflective practice and the implementation of change. Evidence of participation in clinical audit is required to achieve intended learning outcomes ...

The result of audit designation is significantly influenced by the audit evidence collected when planning the audit and the degree of detection risk is further depends on the amount of audit evidence. Therefore, when the assessment factors of detection risk are more objective and correct, audit costs and the risk of audit failure can be reduced. Thus, the aim of this paper is to design an audit...

Background: Better healthcare outcomes in health services are obtainable from frequently observing ongoing healthcare activities, gathering data, and assessing outcomes. Objectives: This study aimed to establish the basic principles of nursing care standards and practices in wards, develop a nursing audit tool for periodically monitoring and controlling o...

Introduction Quality of care has, in the past decades, evolved into a new important field of work including activities such as quality assurance, clinical audit, quality improvement, and quality management. It has gradually become a domain with its own concrete aims, its own typical methods and techniques, and its own specific educational programmes, journals, societies, meetings, conferences, ...