نتایج جستجو برای: audit
تعداد نتایج: 27673 فیلتر نتایج به سال:
Although increased mergers of audit firms in the Iranian audit market has attracted the attention of profession, regulatory bodies and researchers, little evidence is available on the motivations, barriers, processes, types, consequences and reasons for failures of audit firm’s mergers. Therefore, the present study is an attempt to open the black box of mergers of audit firms through in-depth i...
The purpose of this study is to explain the model of auditor trust in the client with an emphasis on pathology and presenting a strategy using a qualitative research method and grounded theory approach. This study was conducted in 1398 by conducting 12 in-depth interviews with partners of auditing institutes, members of the Iranian Society of Certified Public Accountants and the Audit and Manag...
The necropsy rate in the United Birmingham Hospital has fallen from 74-4% in 1958 to 46-0% in 1972. In the Birmingham region as a whole the rate is 27-3%, approximately equal to the national rate. Most clinicians in the group who replied to a standard questionary considered that the necropsy still has an important part to play in their own practice and in undergraduate training, and they viewed...
This paper analyzes the choice between different external technology sourcing activities of a firm. On one hand, the firm can acquire new technology which is embodied in personnel. On the other hand, the firm can obtain new technology disembodied through a licensing agreement or by outsourcing the technology development from an R&D contractor. Building on Cassiman and Veugelers (2006), we test ...
Background/aim. Considering the underlying role played by knowledge management in project-based organizations; and, the fact that knowledge audit is the most important step in supplying, maintaining and updating the content of knowledge management systems; this research effort is aimed at designing an appropriate knowledge audit model based on the requirements and factors of knowledge audit in ...
background: alcohol use disorders (auds) has been recently prioritized as a health problem in iran. the alcohol use disorders identification test (audit) is an easy-to-use diagnostic tool for excessive drinking. this study was designed to assess the validity and reliability of the persian version of audit questionnaire. methods: participants were 70 individuals with aud (study group) and 70 non...
The performance audit literature and experiences of researchers show that there is no any framework for the basic elements of the performance audit in the public sector of Iran. A framework for explaining what we do and a guide for choosing the right thing to do and dealing with what will happen next. The purpose of the research is to identify the basic elements of performance audit in the publ...
We use experimental data from a résumé audit to estimate the impact of particular college majors and internship experience on employment prospects. Despite applying exclusively to business-related job openings, we find no evidence that business degrees improve employment prospects. By contrast, internship experience increases the interview rate by 14 percent. The returns to internship experienc...
We take the position that audit mechanisms are essential for privacy protection in healthcare environments. Although audits are used in practice and commercial tools that provide assistance for audits are emerging, we currently lack rigorous models and definitions of properties that can guide the design of appropriate audit mechanisms. We report on our recent result that presents a principled l...
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