The purpose of the current study is to examine the degree of reliance external auditors are willing to place on the work of the internal audit function (IAF) when the IAF's objectivity might be compromised. Experienced external auditors (N = 142) participated in a 2 (reporting relationship: audit committee of the board of directors [ACBOD] or chief finance officer [CFO]) by 2 (IAF involvement i...

In a previous study, multiple regression techniques were applied to Flight Operations Quality Assurance-derived data to develop parsimonious model(s) for fuel consumption on the Boeing 757 airplane. The present study examined several data mining algorithms, including neural networks, on the fuel consumption problem and compared them to the multiple regression results obtained earlier. Using reg...

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...

There is now a great deal of evidence that large audit firms provide higher quality audits and offer greater credibility to clients' financial statements than small audit firms. The stock market reacts more favourably when a company switches to a large auditor rather than to a small auditor (Nichols and Smith, 1983; and Eichenseher et al., 1989); large audit firms give more accurate signals of ...

Use and opinion of herbs among medical students of Imo State University Nigeria was assessed. Information on herb use, indication and opinion from returned self-administered questionnaire was analyzed. A total of 114 students (91.2%) of 125 responded. 32 (28.1%) students had used herbs before, a significant proportion being males (OR 3.7). Herbal tea was the most popular herb used; maintaining ...

INTRODUCTION The efficiency of postoperative handover of paediatric patients to the children's intensive care unit (CICU) varies according to institutions, clinical setup and workflow. Reorganisation of handover flow based on findings from observational studies has been shown to improve the efficiency of information transfer. This study aimed to evaluate a new handover process based on recipien...

Our laboratory has been developing computer programs that help medical technologists improve their performance of the microscope-based immunofluorescence assay for antinuclear antibodies (ANA). This image-based laboratory test has been associated with poor reproducibility. We have previously described our first program, ANA-Tutor, which systematically teaches the ANA test by using approximately...

Haider H. Madani College of Industrial Management King Fahd Univ. of Petroleum and Minerals, Dhahran 31261, Saudi Arabia Tel: +9663 860-2508; [email protected] ABSTRACT Implementation of an Enterprise Resource Planning (ERP) solution is basically a matter of implementing business process re-engineering. The internal auditor needs to assess the risks associated with ERP implementation and its ...