review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. however, conservatism has been one of the key principles in ac...

To compare the timeliness of nongovernmental and governmental communications of infectious disease outbreaks and evaluate trends for each over time, we investigated the time elapsed from the beginning of an outbreak to public reporting of the event. We found that governmental sources improved the timeliness of public reporting of infectious disease outbreaks during the study period.

BACKGROUND We aimed to evaluate the timeliness of reporting of malaria surveillance system and understanding the existing problems. METHODS The timeliness of malaria surveillance system of Iran was evaluated in four provinces of Iran including Sistan & Baluchistan, Hormozgan, Kerman (as provinces with local malaria transmission) and Khuzestan (without local malaria transmission). In this desc...

This study examines the association among effectiveness of audit committee, arrangement internal function (IAF), and financial reporting lag (FRL). It also expands literature by exploring effect IAF sourcing on lag. Financial is measured based number days between dates year end to date announcement reporting. The committee consists size, independence, meetings, experts, chairperson’s qualificat...

The extent to which reporting delays should be reduced to gain substantial improvement in outbreak control is unclear. We developed a model to quantitatively assess reporting timeliness. Using reporting speed data for 6 infectious diseases in the notification system in the Netherlands, we calculated the proportion of infections produced by index and secondary cases until the index case is repor...

In our article, we will describe the new approach that supports the assessment of the operation of the internal control system. The significance and timeliness of the topic are justified not only by the recommendations of the audit profession such as the COSO frameworks, or INTOSAI GOV 9100: Guidelines for Internal Control Standards for the Public Sector, or the international regulations of fin...

background: complete and fast diagnosis, registry and treatment programs are the main effective strategies for controlling infectious diseases. in addition, an organized and extended infectious disease surveillance system is crucial in designing and monitoring communicable diseases control programs. the quality of the surveillance system can be evaluated by several indices such as timeliness, c...

This paper examines the impact that state ownership has on the financial reporting practices of publicly traded firms. Using a unique sample of listed Chinese firms ultimately controlled by local and/or provincial government entities, we test the proposition that the incentives of the underlying government and the structure of the state’s ownership shape financial reporting practices. We find t...

This study examines the timeliness of write-downs taken by U.S. financial institutions during the financial crisis of 2007-2008. The timeliness of write-downs is measured by benchmarking the quarterly accounting write-down schedule with the devaluation schedule implied by credit indices such as the ABX. The results show that accounting write-downs are less timely than the devaluations implied b...