This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...

In this article, we derive an audit risk formula for a simple situation. This formula closely resembles the SAS 47 model when we assume that no material misstatement due to fraud exists. A simple case illustrates how the risk of material misstatement due to management fraud impacts audit risk and how performing special audit procedures to detect such irregularities can decrease overall audit ri...

The design and implementation of audit configurations is often constrained by the audit management interface, which typically models operating system structures rather than real world behavior. This paper argues for the need for improved audit management technology as part of an overall top-down approach in the establishment of IT eventlogging policies and practices. We propose that audit manag...

BACKGROUND In Tanzania, substandard intrapartum management of foetal distress contributes to a third of perinatal deaths, and the majority are term deliveries. We conducted a criteria-based audit with feedback to determine whether standards of diagnosis and management of foetal distress would be improved in a low-resource setting. METHODS During 2013-2015, a criteria-based audit was performed...

Workflow management systems are being increasingly used by many organizations to automate business processes and decrease costs. Audit trails from workflow management systems include significant amounts of information that can be used to analyze and monitor the performance of business processes in order to improve the efficiency. Traditional approaches for using workflow audit trail for decisio...

There is a significant gap between the stated objectives of organizational security found in corporate security policy and the audit configuration of event logs present on IT systems. Audit configuration has always been a bottom-up process. As a result, the design and implementation of audit configurations is often constrained by the audit management interface that often models operating system...

This study explores the influence of board independence, board size, CEO duality, board diligence, board financial expertise and presence of audit committee as well as the type of sector on the timeliness of financial reports among selected Jordanian companies. The timeliness of the financial reports is measured by audit report lag (ARL) and management report lag (MRL). This study covers 112 fi...

OBJECTIVE The measurement properties of Occupational Health and Safety (OHS) management audits might be important in some applications, especially when audit scores are treated as performance measures. The review, therefore, sought to identify and summarize the research evidence on the measurement properties (e.g., reliability, validity) of methods of OHS management audit. METHODS Bibliograph...