The focus of the research is to investigate internal control in moderating effect variables on elements Fraud Hexagon fraudulent financial reporting. sample was selected using purposive sampling at public companies construction industry Indonesia for period 2016 – 2020. hypothesis tested Multiple Linear Regression Analysis with SPSS. results study indicate that audit fee have a negative ...

In China, the split-share structure reform (SSR) has many benefits in helping decrease agency costs and normalise stock markets. This paper explores specific effects of this policy on firms’ signalling behaviour, audit fee charges meeting or beating earnings expectation (MBE) strategy through empirical research into relations these three subjects, combined with a cross-sectional analysis ...

OBJECTIVE To measure the return on investment (ROI) for a pediatric asthma pay-for-reporting intervention initiated by a Medicaid managed care plan in New York State. DESIGN Practice-level, randomized prospective evaluation. SETTING Twenty-five primary care practices providing care to children enrolled in the Monroe Plan for Medical Care (the Monroe Plan). PARTICIPANTS Practices were rand...

The UK Renal Registry (UKRR) continues to provide a national source of NHS healthcare data on patients dependent on renal replacement therapy (RRT) across the four nations. Using electronic reporting and substantial integration across the 71 adult and 13 paediatric renal centres independent audit and analysis of dialysis and transplant activity and care across the UK is provided. The UKRR is pa...

INTRODUCTION In Malawi, non-communicable diseases (NCDs) are thought to cause 28% of deaths in adults. The aim of this study was to establish the extent of primary care morbidity related to NCDs, as well as to audit the quality of care, in the primary care setting of Dedza District, central Malawi. METHODS This study was a baseline audit using clinic registers and a questionnaire survey of se...

Audit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present research is to study the effect of audit market concentration on auditors's job stress and audit quality of Tehr...

this study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...