نتایج جستجو برای: audit quality
تعداد نتایج: 775561 فیلتر نتایج به سال:
BACKGROUND There are two dimensions of quality of maternity care, namely quality of health outcomes and quality as perceived by clients. The feasibility of using clinical audit to assess and improve the quality of maternity care as perceived by women was studied in Malawi. OBJECTIVE We sought to (a) establish standards for women friendly care and (b) explore attitudinal barriers which could i...
Opponents of mandatory rotation argue that a change of partner is bad for audit quality, as it results in a loss of client-specific knowledge. On the other hand, proponents argue that a change of partner is beneficial, as it results in a positive peer review effect and a fresh perspective on the audit. We test the impact of mandatory partner rotation on audit quality using a unique dataset of a...
We examine how adjustments to earnings during year-end audits affect measures of earnings quality. There are four key findings. First, audit adjustments cause earnings to become smoother and more persistent. Second, the adjustments result in higher accrual quality. Third, audit adjustments have a larger negative effect on signed accruals than absolute accruals. Fourth, the adjustments do not re...
Purpose This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity gender equality. Discrimination among auditors has been experienced in accounting firms across world, which can lead that risks of work. The negative influence this have consequences for clients, firms, regulators wider societ...
OBJECTIVES To assess the effectiveness of clinical audit in improving the quality of diagnostic care provided to patients suspected of tuberculosis; and to understand the contextual factors which impede or facilitate its success. METHODS Twenty-six health centres in Cuba, Peru and Bolivia were recruited. Clinical audit was introduced to improve the diagnostic care for patients attending with ...
SUMMARY This paper uses unique survey data from a Swedish Big 4 firm to examine the association between audit quality threatening behavior (AQTB) and two types of distance team members in teams (i.e., distance): subjective as perception proximity, communication percentage via technology. Investigating factors influencing AQTB is important because adversely affects quality. The results show that...
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