Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) requires that companies subject to the Securities and Exchange Act of 1934 include in their annual reports a report of management on the company's internal control over fmancial reporting. This must contain management's assessment and a statement of the effectiveness of the controls. Almost no guidance, however, has been provided on how to eva...

almost all countries in the world are party to the rio conventions. this entails a number of responsibilities, including reporting periodically on aspects of environmental health and national implementation of the convention. these reports can cover hundreds of pages, so completing reports is often a significant undertaking. since countries can be party to numerous multilateral environmental ag...

Whistleblowing by health professionals is an infrequent and extraordinary event and need not occur if internal voices are heard. Mannion and Davies’ editorial on “Cultures of Silence and Cultures of Voice: The Role of Whistleblowing in Healthcare Organisations” asks the question whether whistleblowing ameliorates or exacerbates the ‘deaf effect’ prevalent in healthcare organisations. This comme...

This study addresses the role of audit committees and auditors in the reporting of internal control deficiencies after the passage of the Sarbanes-Oxley Act (SOX). We find that a higher number of meetings of the audit committee, lesser proportion of ‘financial experts’ in the audit committee, and more auditor changes characterize firms that report weaknesses in their internal controls compared ...

OBJECTIVE Many Dutch hospitals have established internal systems for reporting incidents. However, such internal systems do not allow learning from incidents that occur in other hospitals. Therefore a multicenter, information technology (IT) supported reporting system named central medication incidents registration (CMR) was developed. This article describes the architecture, implementation and...

background about one third of unwanted reported medication consequences are due to medication errors, resulting in one-fifth of hospital injuries. objectives the aim of this study was determined formal and informal medication errors of nurses and the level of importance of factors in refusal to report medication errors among nurses. patients and methods the cross-sectional study was done on the...

background although in many countries child abuse reporting is mandated, iranian nurses report abused cases voluntary. some of the cases are reported to the police and others are referred to welfare organizations or other non-governmental organizations. absence of a uniform reporting system along with a lack of legal support in the specific cultural context of iran has resulted challenges for t...