This paper presents an historical and rhetorical analysis of auditor independence concepts. This analysis is relevant as the newly formed Independence Standards Board in the U.S. is beginning work on a conceptual framework of audit independence to use as a basis for regulation. Debate about independence concepts has a long history and some elements of the accounting profession are suggesting th...

This study aims at examining the effect of quality internal auditors and effectiveness audit committees on corruption in State-Owned Enterprises (SOE). The is proxied by competence (experience, certification, training) objectivity auditors. Meanwhile, committee size, independence, number meetings, expertise committee. research method used a quantitative with type hypothesis testing research. po...

internal audit is a process affected by an entity ‘s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting and compliance. this definition reflects certain fundamental concepts. internal control is: • geared to achievement of objectives in one or more categories operations, repor...

background: alcohol consumption is one of the main health problems in most countries. the purpose of the present study is to evaluate the reliability and validity of alcohol use disorders identification test (audit). methods: by employing the method of available sampling, 70 alcoholic patients were included as case group and 70 normal age, gender and education matched individuals were also incl...

This study aims to empirically examine the relationship between internal governance mechanisms and corporate anti-corruption disclosure in Indonesia. Internal tested are independence of board, audit committee, ownership concentration, family ownership. research is a cross sectional with quantitative approach, data used secondary data. The sample 100 non-financial companies Indonesia which liste...