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...

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...

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...

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...

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...