Results for 'audit'

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  1. Audit Cultures: Anthropological Studies in Accountability, Ethics, and the Academy.Marilyn Strathern (ed.) - 2000 - Routledge.
    If cultures are always in the making, this book catches one kind of culture on the make. Academics will be familiar with audit in the form of research and teaching assessments - they may not be aware how pervasive practices of 'accountability' are or of the diversity of political regimes under which they flourish. Twelve social anthropologists from across Europe and the Commonwealth chart an influential and controversial cultural phenomenon.
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  2.  85
    A Corporate Social Responsibility Audit Within a Quality Management Framework.Ton van der Wiele, Peter Kok, Richard McKenna & Alan Brown - 2001 - Journal of Business Ethics 31 (4):285 - 297.
    In this paper a corporate social responsibility audit is developed following the underlying methodology of the quality award/excellence models. Firstly the extent to which the quality awards already incorporate the development of social responsibility is examined by looking at the Malcolm Baldrige National Quality Award and the European Quality Award. It will be shown that the quality awards do not yet include ethical aspects in relation to social responsibility. Both a clear definition of social responsibility and an improved (...) instrument are required. A definition and an audit instrument are developed which stimulate movement in that direction and help organisations to reflect on their position in relation to social responsibility. (shrink)
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  3.  64
    Corporate Social Responsibility Audit: From Theory to Practice.Risako Morimoto, John Ash & Chris Hope - 2005 - Journal of Business Ethics 62 (4):315-325.
    This research examines the possibility of developing a new corporate social responsibility (CSR) auditing system based on the analysis of current CSR literature and interviews conducted with a number of interested and knowledgeable stakeholders. This work attempts to create a framework for social responsibility auditing compatible with an existing commercially successful environmental audit system. The project is unusual in that it tackles the complex issue of CSR auditing with a scientific approach using Grounded Theory. On the evidence discovered to (...)
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  4.  39
    Clinical Audit and Reform of the UK Research Ethics Review System.E. Cave & C. Nichols - 2007 - Theoretical Medicine and Bioethics 28 (3):181-203.
    There is an international consensus that medical research involving humans should only be undertaken in accordance with ethical principles. Paradoxically though, there is no consensus over the kinds of activities that constitute research and should be subject to review. In the UK and elsewhere, research requiring review is distinguished from clinical audit. Unfortunately the two activities are not always easy to differentiate from one another. Moreover, as the volume of audit increases and becomes more formal in response to (...)
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  5.  38
    Are Audit-Related Ethical Decisions Dependent Upon Mood?Mary B. Curtis - 2006 - Journal of Business Ethics 68 (2):191-209.
    This study explores the impact of mood on individuals’ ethical decision-making processes through the Graham [Graham, J. W.: 1986, Research in Organizational Behavior 8, 1–52] model of Principled Organizational Dissent. In particular, the research addresses how an individual’s mood influences his or her willingness to report the unethical actions of a colleague. Participants’ experienced an affectively charged, unrelated event and were then asked to make a decision regarding whistle-blowing intentions in a public accounting context. As expected, negative mood was associated (...)
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  6.  15
    Clinical Audit in the National Health Service: Fact or Fiction?A. Miles, P. Bentley, A. Polychronis, N. Price & J. Grey - 1996 - Journal of Evaluation in Clinical Practice 2 (1):29-35.
  7.  18
    Internal Audit: Is the ‘Third Line of Defense’ Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in Their Annual Accountability to the Audit Committee.Mélanie Roussy & Michelle Rodrigue - 2018 - Journal of Business Ethics 151 (3):853-869.
    Our exploratory study considers whether the internal audit function is an efficient “third line of defense” for risk management and control as proposed by The Institute of Internal Auditors. To that end, we interview chief audit executives and experienced internal auditors to examine whether CAEs manage the impressions of audit committee members in the annual accountability process. We also provide an illustration of impression management techniques through a documentary case that explores a unique and exclusive dataset consisting (...)
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  8.  20
    Audit of the Informed Consent Process as a Part of a Clinical Research Quality Assurance Program.Pramod M. Lad & Rebecca Dahl - 2014 - Science and Engineering Ethics 20 (2):469-479.
    Audits of the informed consent process are a key element of a clinical research quality assurance program. A systematic approach to such audits has not been described in the literature. In this paper we describe two components of the audit. The first is the audit of the informed consent document to verify adherence with federal regulations. The second component is comprised of the audit of the informed consent conference, with emphasis on a real time review of the (...)
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  9.  34
    Ethical Audit Decisions: A Structuration Perspective. [REVIEW]Jesse F. Dillard & Kristi Yuthas - 2002 - Journal of Business Ethics 36 (1-2):49 - 64.
    The public accounting profession has long relied on its reputation for integrity and veracity as justification for its professional status and monopoly privilege predicated on claims of acting in the public interest. If such status and privilege are to be justified and sustained, serious consideration of what constitutes ethical behavior, how such behavior is motivated as well as an explicit recognition of the rights and interests of affected parties constitutes an ethical imperative for the profession. Traditionally, work on ethics and (...)
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  10.  11
    National Audit of Continence Care for Older People: Results of a Pilot Study.Adrian Wagg, Sarah Mian, Derek Lowe & Jonathan Potter - 2005 - Journal of Evaluation in Clinical Practice 11 (6):525-532.
  11.  16
    Audit Committees and Financial Reporting Quality in Singapore.Yuanto Kusnadi, Kwong Sin Leong, Themin Suwardy & Jiwei Wang - 2016 - Journal of Business Ethics 139 (1):197-214.
    We examine three characteristics of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise in accounting, finance, and/or supervisory. In addition, we do not find evidence that incremental independence of audit committees enhances financial reporting quality because audit committees already consist of a majority of independent directors. Finally, we fail to find any impact of overlapping (...)
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  12.  22
    Moral Audit for Diabco Corporation.S. Andrew Ostapski & Donna G. Pressley - 1992 - Journal of Business Ethics 11 (1):71 - 80.
    Diabco Corporation, consisting of both domestic and international operations, aspires to be a world class company. Assumption of that status requires Diabco to develop a profile as a responsible member within the world community. Attributing morality to a corporation may seem somewhat inappropriate because it is merely an artificial entity. Yet, a corporation is only as ethical as its agents. At a minimum, Diabco must meet legal requirements, but the development of moral responsibility requires a conscious effort by all corporate (...)
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  13.  28
    Integrated Audit as a Means to Implement Unit Protocols: A Randomized and Controlled Study.Lorena Charrier, Maria Cristina Allochis, Maria Rita Cavallo, Dario Gregori, Franco Cavallo & Carla Maria Zotti - 2008 - Journal of Evaluation in Clinical Practice 14 (5):847-853.
  14.  5
    Impact of Audit and Feedback on Antipsychotic Prescribing in Schizophrenia.Amanda Wheeler, Verity Humberstone, Elizabeth Robinson, Janie Sheridan & Peter Joyce - 2009 - Journal of Evaluation in Clinical Practice 15 (3):441-450.
  15.  53
    Does Female Directorship on Independent Audit Committees Constrain Earnings Management?Jerry Sun, Guoping Liu & George Lan - 2011 - Journal of Business Ethics 99 (3):369 - 382.
    This study examines whether the gender of the directors on fully independent audit committees affects the ability of the committees in constraining earnings management and thus their effectiveness in overseeing the financial reporting process. Using a sample of 525 firm-year observations over the period 2003 to 2005, we are unable to identify an association between the proportion of female directors on audit committees and the extent of earnings management.
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  16.  10
    Audit of Health Promotion Practice Within a UK Hospital: Results of a Pilot Study.Charlotte L. Haynes & Gary A. Cook - 2008 - Journal of Evaluation in Clinical Practice 14 (1):103-109.
  17.  32
    Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness.Sandra C. Vera-Muñoz - 2005 - Journal of Business Ethics 62 (2):115-127.
    Comprehensive regulatory changes brought on by recent corporate governance reforms have broadly redefined and re-emphasized the roles and responsibilities of all the participants in a public company’s financial reporting process. Most notably, these reforms have intensified scrutiny of corporate audit committees, whose role as protectors of investors’ interests now attracts substantially higher visibility and expectations. As a result, audit committees face the formidable challenge of effectively overseeing the company’s financial reporting process in a dramatically changed – and highly (...)
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  18.  57
    Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting.Steven E. Kaplan & Joseph J. Schultz - 2007 - Journal of Business Ethics 71 (2):109-124.
    The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. (...)
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  19.  9
    The Audit Society: Rituals of Verification by Michael Power. Oxford University Press, Oxford, 1997. £19.99 Hbk, 183 Pp. ISBN 0‐19‐828947‐2. [REVIEW]Bruce G. Charlton - 1998 - Journal of Evaluation in Clinical Practice 4 (3):249-253.
  20.  18
    The Impact of Religiosity on Audit Pricing.Stergios Leventis, Emmanouil Dedoulis & Omneya Abdelsalam - 2018 - Journal of Business Ethics 148 (1):53-78.
    Prior literature has demonstrated that religiosity is associated with a reduced acceptance of unethical business practices and financial reporting irregularities. On this premise, we examine whether religiosity, conceptualized as the degree of adherence to religious norms in the geographical area where a firm’s headquarters is located, has an impact on audit firms’ pricing decisions in the US. We measure the intensity of religiosity by the number of adherents relative to the total population in a county and demonstrate that increased (...)
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  21.  15
    The Total Health Care Audit System: A Systematic Methodology for Clinical Practice Evaluation and Development in NHS Provider Organizations.Andrew Miles, Paul Bentley, Nicholas Price, Andreas Polychronis, Joseph Grey & Jonathan Asbridge - 1996 - Journal of Evaluation in Clinical Practice 2 (1):37-64.
  22.  30
    Towards An Ethical Audit of the Privatisation of Education.Alan Cribb & Stephen Ball - 2005 - British Journal of Educational Studies 53 (2):115-128.
    We argue that the privatisation of education needs to be understood through an ethical lens, and suggest a broad framework through which privatisation policies and practices might be ethically audited. These policies and practices -- it is suggested -- are creating new ethical spaces and new clusters of goals, obligations and dispositions. Whatever the merits of our particular reading of these changes, we would call for an urgent public debate on these questions -- one that looks beyond broad ideological questions (...)
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  23.  14
    Audit of the Multidisciplinary Management of Orbital Infection Secondary to Sinusitis.N. Eze, S. Lo & H. Daya - 2005 - Journal of Evaluation in Clinical Practice 11 (6):522-524.
  24.  23
    A Responsibility Ethics for Audit Expert Systems.Jesse F. Dillard & Kristi Yuthas - 2001 - Journal of Business Ethics 30 (4):337 - 359.
    To effectively pursue ethical action, the business community must recognize that the fundamental form of human association is not the "social contract" into which persons enter as atomic individuals, making partial commitments to each other for the purpose of gaining limited common ends or of satisfying certain laws. The fundamental form of human association is rather the face to face community in which ongoing commitments are the rule and in which aspects of every individual''s experience are conditioned by the continuing (...)
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  25.  10
    National Clinical Sentinel Audit of Evidence‐Based Prescribing for Older People.G. M. Batty, R. L. Grant, R. Aggarwal, D. Lowe, J. M. Potter, M. G. Pearson & S. H. D. Jackson - 2004 - Journal of Evaluation in Clinical Practice 10 (2):273-279.
  26.  53
    The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision.Barbara Arel, Cathy A. Beaudoin & Anna M. Cianci - 2012 - Journal of Business Ethics 109 (3):351-366.
    Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and (...)
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  27.  23
    The Assessment of Criterion Audit Cycles by External Peer Review – When is an Audit Not an Audit?Paul Bowie, Sarah Cooke, Penny Lo, John McKay & Murray Lough - 2007 - Journal of Evaluation in Clinical Practice 13 (3):352-357.
  28.  18
    National Sentinel Clinical Audit of Evidence‐Based Prescribing for Older People: Methodology and Development.R. L. Grant, G. M. Batty, R. Aggarwal, D. Lowe, J. M. Potter, M. G. Pearson, A. Oborne & S. H. D. Jackson - 2002 - Journal of Evaluation in Clinical Practice 8 (2):189-198.
  29.  4
    Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management.Mehdi Nekhili, Fahim Javed & Haithem Nagati - forthcoming - Journal of Business Ethics:1-28.
    Our study examines whether gender-diverse engagement partners constrain unethical earnings management behavior in a French mandatory joint audit setting. The investigation of the joint audit setting, by raising concerns about audit team organization and management, provides new insights into how gender-diverse audit partners contribute to the effectiveness of audit decision-making, resulting in reduced earnings management. The need for effective collaboration and communication between joint auditors may foster a transformational leadership style on the part of (...) engagement partners. In this regard, we argue that better interaction between male and female lead audit partners confers a comparative advantage on gender-diverse audit partners compared to all-male audit partners. In line with our expectation, our empirical results show that gender-diverse audit partners are negatively associated with discretionary accruals of client firms. Gender-diverse audit partners are also found to constrain earnings management irrespective of whether clients hire one or two brand-name audit firms. Finally, we find that the pervasiveness of earnings management declines when client firms switch from all-male audit partners to gender-diverse audit partners. Our findings underline the importance of considering audit partner gender by policy makers in contexts where joint audits are required or in countries that are considering introducing joint audits. (shrink)
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  30. Audit Committee Features and Earnings Management: Further Evidence From Singapore.J.-L. W. Mitchell Der Zahvann & Greg Tower - 2004 - International Journal of Business Governance and Ethics 1 (s 2-3):233-258.
    In this paper, we investigate the link between audit committees and earnings management providing a more comprehensive simultaneous analysis of the influence of audit committee features using a sample of 485 firm-years from Singapore's publicly traded firms during the 2000 2001 calendar period. Empirical findings indicate firms with a higher proportion of independent audit committee members are more effective at constraining earnings management. Firms with audit committees that are more diligent and/or lack the presence of independent (...)
     
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  31.  12
    The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices.Dechun Wang, Nathan Sharp & Thomas Omer - 2018 - Journal of Business Ethics 149 (4):811-831.
    We extend research on the effects of local audit office characteristics on audit quality by investigating whether audit offices in highly religious U.S. Metropolitan Statistical Areas exhibit going concern decisions that reflect heightened professional skepticism relative to audit offices in less religious MSAs. Prior research links religiosity to risk aversion and ethical development and suggests audit practice offices in more religious MSAs are more likely to issue going concern opinions because they will assess the effects (...)
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  32.  8
    The Evolution of Clinical Audit as a Tool for Quality Improvement.Berk Michael, Callaly Thomas & Hyland Mary - 2003 - Journal of Evaluation in Clinical Practice 9 (2):251-257.
  33.  51
    The Relationship Between Clinical Audit and Ethics.S. Kinn - 1997 - Journal of Medical Ethics 23 (4):250-253.
    The aim of this paper is to start a debate about ethical issues associated with the practice of clinical audit. This is an area that has not received much consideration. The role of clinical audit is to raise general clinical standards. The ethical issues of clinical audit may have far-reaching consequences for clinicians, patients, health care providers and purchasers. Guidance is required to provide consistency in approach so that those involved in clinical audit, at whatever level, (...)
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  34.  15
    Can Compliance Restart Integrity? Toward a Harmonized Approach. The Example of the Audit Committee.Reyes Calderón, Ricardo Piñero & Dulce M. Redín - 2018 - Business Ethics: A European Review 27 (2):195-206.
    The compliance-based approach and the integrity approach have been the mainstream responses to corporate scandals. This paper proposes that, despite each approach comprising necessary elements, neither offers a comprehensive solution. Compliance and integrity, far from being mutually exclusive, reinforce each other. Working together, in a correct relationship, they build a harmonized system that yields positive synergies and which also advocates prudence. It enables the generation of a culture of compliance that tends to minimize the technical and ethical errors in decision (...)
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  35.  26
    Research Ethics Committee Audit: Differences Between Committees.M. E. Redshaw, A. Harris & J. D. Baum - 1996 - Journal of Medical Ethics 22 (2):78-82.
    The same research proposal was submitted to 24 district health authority (DHA) research ethics committees in different parts of the country. The objective was to obtain permission for a multi-centre research project. The study of neonatal care in different types of unit (regional, subregional and district), required that four health authorities were approached in each of six widely separated health regions in England. Data were collected and compared concerning aspects of processing, including application forms, information required, timing and decision-making. The (...)
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  36.  66
    Auditor Independence Deficiencies & Alleged Audit Failures.Michael A. Pearson - 1987 - Journal of Business Ethics 6 (4):281 - 287.
    Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession. Questionnaire results indicate a number of CPAs believe independence deficiencies exist, and some CPAs admit to personal independence impairment.
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  37.  18
    The Role of the Audit Committee in Strengthening Business Ethics and Protecting Stakeholders' Interests.B. Marx & G. Els - 2009 - African Journal of Business Ethics 4 (1):5.
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  38.  26
    Reputational Implications for Partners After a Major Audit Failure: Evidence From China.Xianjie He, Jeffrey Pittman & Oliver Rui - 2016 - Journal of Business Ethics 138 (4):703-722.
    We analyze whether audit partners suffered damage to their professional reputations with the demise of Zhongtianqin, formerly the largest audit firm in China, after an audit failure enabled a major client, Yinguangxia, to fraudulently exaggerate its earnings in a high-profile scandal resembling the Andersen–Enron events in the US. This involves evaluating whether the reputational damage sustained by partners implicated in the scandal spreads to other partners in the same audit firm. We isolate whether impaired reputation impedes (...)
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  39.  31
    Supermarkets and Private Standards: Unintended Consequences of the Audit Ritual. [REVIEW]Stephen S. Davey & Carol Richards - 2013 - Agriculture and Human Values 30 (2):271-281.
    Recent scholarship has considered the implications of the rise of voluntary private standards in food and the role of private actors in a rapidly evolving, de-facto ‘mandatory’ sphere of governance. Standards are an important element of this globalising private sphere, but are an element that has been relatively peripheral in analyses of power in agri-food systems. Sociological thought has countered orthodox views of standards as simple tools of measurement, instead understanding their function as a governance mechanism that transforms many things, (...)
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  40.  15
    Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management.Lerong He & Rong Yang - 2014 - Journal of Business Ethics 123 (4):573-589.
    This paper investigates the moderating role of industry regulation on the effectiveness of audit committees in restricting earnings management. Using comprehensive panel data of S&P 1500 firms between 2003 and 2007, we find that the proportion of CEO directors on an audit committee is positively associated with earnings management in unregulated industries, while this association is significantly weaker in regulated industries. Further, the proportion of financial experts on an audit committee is negatively associated with earnings management. Our (...)
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  41.  23
    Audit in Transfusion Practice.Girish P. Joshi Mb Bs Md Ffarcsi & Dennis F. Landers Md Phd - 1998 - Journal of Evaluation in Clinical Practice 4 (2):141-146.
  42. Audit Committee Features and Earnings Management: Further Evidence From Singapore.J. L. W. Mitchell Van der Zahn & Greg Tower - 2004 - International Journal of Business Governance and Ethics 1 (2):233-258.
     
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  43.  10
    Audit Committee Features and Earnings Management: Further Evidence From Singapore.J.-L. W. Mitchell Van Der Zahn & Greg Tower - 2004 - International Journal of Business Governance and Ethics 1 (2/3):233.
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  44.  12
    Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence From China.Xingqiang Du - 2019 - Journal of Business Ethics 156 (3):699-735.
    Using a sample of Chinese to-be-listed firms during the period of 2006–2012, this study examines the influence of CEO-auditor dialect sharing on pre-IPO audit quality and further investigates the moderating effects of auditor reputation and audit firm industry specialization. On the basis of information in personal identification cards, this study hand-collects data about CADS, and then provides strong and consistent evidence to show that CADS is significantly positively related with discretionary accruals, suggesting that CADS leads to the collusion (...)
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  45.  5
    Audit in Transfusion Practice.Girish P. Joshi & Dennis F. Landers - 1998 - Journal of Evaluation in Clinical Practice 4 (2):141-146.
  46.  10
    The External Ethics Audit: A Guided Experience in Self-Directed Web Inquiry.Debbie D. DuFrene - 2001 - Teaching Business Ethics 5 (1):71-77.
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  47. Female Audit Partners and Extended Audit Reporting: UK Evidence.Tarek Abdelfattah, Mohamed Elmahgoub & Ahmed A. Elamer - forthcoming - Journal of Business Ethics:1-21.
    This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters. Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and audit firm attributes. Furthermore, female audit partners (...)
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  48.  56
    The Effect of Guanxi on Audit Quality in China.Jihong Liu, Yaping Wang & Liansheng Wu - 2011 - Journal of Business Ethics 103 (4):621-638.
    Two types of guanxi have a close association with auditor independence in China: firm-level connections derived from state ownership and personal connections developed through management affiliations with external auditors. This article examines the effects of these two types of connection and their joint effect on audit quality. We find that state ownership and management affiliations with the external auditor both increase the probability of receiving a clean audit opinion in China. Furthermore, the probability increment brought by management affiliations (...)
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  49. Chinese Auditors' Ethical Behavior in an Audit Conflict Situation.Ferdinand A. Gul, Andy Y. Ng & Marian Yew Jen Wu Tong - 2003 - Journal of Business Ethics 42 (4):379 - 392.
    This paper draws on the economics of ethical compliance model to examine the association between ethical reasoning, perceived risk of detection, perceived levels of penalties and Chinese auditors'' ethical behavior in an audit conflict situation. Using 53 Chinese auditors from Shenzen as subjects, and a survey questionnaire, this study found that there is a significant negative association between ethical reasoning and the likelihood of unethical behavior and that this negative association is weaker for auditors who perceive higher risks of (...)
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  50.  28
    Improving Diabetes Care in a Public Hospital Medical Clinic: Report of a Completed Audit Cycle.Florence Tan, Shan F. Liew, Grace Chan, Vivien Toh & See Y. Wong - 2011 - Journal of Evaluation in Clinical Practice 17 (1):40-44.
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