Results for 'audit'

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  1.  80
    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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  2.  17
    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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  3.  51
    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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  4.  62
    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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  5.  47
    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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  6.  46
    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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  7.  31
    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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  8.  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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  9.  26
    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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  10.  38
    Andersen and the Market for Lemons in Audit Reports.Steven E. Kaplan, Pamela B. Roush & Linda Thorne - 2007 - Journal of Business Ethics 70 (4):363-373.
    Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...)
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  11.  16
    To Sue or Not to Sue: An Experimental Study of Factors Affecting Hong Kong Liquidators Audit Litigation Decisions. [REVIEW]Michael J. Ferguson & Abdul Majid - 2003 - Journal of Business Ethics 46 (4):363 - 374.
    We report an experiment examining the effect of three factors on professional Hong Kong liquidators' decisions to bring legal action in negligence against auditors. Factors were (a) the strength (merit) of the supporting evidence (arguable vs. overwhelming), (b) the type of alleged audit failure (failure to report financial statement errors vs. management fraud) and (c) audit firm type (Big 6 vs. non-Big 6). We find evidence that liquidators' litigation decisions are influenced by case merit. We also find that (...)
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  12.  28
    Ethical Issues Related to the Provision of Audit and Non-Audit Services: Evidence From Academic Research. [REVIEW]Hollis Ashbaugh - 2004 - Journal of Business Ethics 52 (2):143-148.
    Audit standards require auditors to conduct audits being independent in mental attitude from their clients. Regulators and financial statement users are concerned that auditors compromise their independence by allowing clients that contract for consulting services, i.e., non-audit services, more financial statement discretion relative to clients that demand relatively little non-audit services from their auditor. This paper begins by discussing the role of auditing in the capital markets and the various stakeholders that rely on audited financial information in (...)
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  13.  34
    Buy, Lie, or Die: An Investigation of Chinese ST Firms' Voluntary Interim Audit Motive and Auditor Independence. [REVIEW]Alex G. H. Chu, Xingqiang Du & Guohua Jiang - 2011 - Journal of Business Ethics 102 (1):135-153.
    In the Chinese stock market, special treatment (ST) firms are the firms listed as facing imminent danger of delisting, unless they return to profitability after reporting two consecutive annual losses. Some ST firms voluntarily pay substantial fees to their external auditors to conduct interim audits, which are not required by regulations. In this study, we investigate and find that ST firms that pay for voluntary interim audits report greater discretionary accrued earnings, higher non-operating earnings, and higher returns on assets in (...)
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  14.  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.
  15.  14
    Variations in the Ability of General Medical Practitioners to Apply Two Methods of Clinical Audit: A Five‐Year Study of Assessment by Peer Review.John McKay, Paul Bowie & Murray Lough - 2006 - Journal of Evaluation in Clinical Practice 12 (6):622-629.
  16.  7
    Caring for Quality of Care: Symbolic Violence and the Bureaucracies of Audit.Nathan Emmerich, Deborah Swinglehurst, Jo Maybin, Sophie Park & Sally Quilligan - 2015 - BMC Medical Ethics 16 (1):23.
    This article considers the moral notion of care in the context of Quality of Care discourses. Whilst care has clear normative implications for the delivery of health care it is less clear how Quality of Care, something that is centrally involved in the governance of UK health care, relates to practice.
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  17.  11
    A Framework for Managing and Assessing Ethics in Namibia: An Internal Audit Perspective.Nolan Angermund & Kato Plant - 2017 - African Journal of Business Ethics 11 (1).
    The Namibian Governance Code was implemented in 2014 and calls for organisations to manage ethics effectively. This study proposes an ethics framework that can be used by management to build an ethical culture and used by internal auditors to assess the effectiveness of an organisation’s ethical culture. Data was collected from managers and senior internal auditors in the financial services industry, based on their views of the proposed ethics framework. Management agreed that such a framework could contribute to building an (...)
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  18.  12
    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.
  19.  14
    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.
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  20.  25
    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.
  21.  27
    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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  22.  20
    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.
  23.  17
    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.
  24.  23
    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.
  25.  7
    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.
  26.  20
    Reliability and Validity of the Intercollegiate Stroke Audit Package.P. H. Gompertz, P. Irwin, R. Morris, D. Lowe MSc Cstat, Z. Rutledge, A. G. Rudd & M. G. Pearson - 2001 - Journal of Evaluation in Clinical Practice 7 (1):1-11.
  27.  11
    Urinary Incontinence Management in Women: Audit in General Practice.Marloes Gerrits, Tony Avery & Antoine Lagro‐Janssen - 2008 - Journal of Evaluation in Clinical Practice 14 (5):836-838.
  28.  4
    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.
  29.  13
    Acquisition and Use of Clinical Data for Audit and Research.Jeremy Wyatt Dm Mrcp - 1995 - Journal of Evaluation in Clinical Practice 1 (1):15-27.
  30.  12
    Patientsmate©: The Implementation and Evaluation of an Online Prospective Audit System.Seamus Mark McHugh, Kah Poh Loh, Mark Anthony Corrigan, Athar Sheikh, Elaine Lehane & Arnold David Konrad Hill - 2012 - Journal of Evaluation in Clinical Practice 18 (2):365-368.
  31.  8
    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.
  32.  18
    Achieving Changes in Practice From National Audit: National Audit of the Organization of Services for Falls and Bone Health in Older People.Janet Husk - 2008 - Journal of Evaluation in Clinical Practice 14 (6):974-978.
  33.  15
    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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  34.  13
    Fall Incidence and Fall Prevention Practices at Acute Care Hospitals in Singapore: A Retrospective Audit.Serena Siew Lin Koh, Elizabeth Manias, Alison M. Hutchinson & Linda Johnston - 2007 - Journal of Evaluation in Clinical Practice 13 (5):722-727.
  35.  24
    A Prospective Study of the Practical Issues of Local Involvement in National Audit of COPD.C. M. Roberts, D. Lowe, S. Barnes & M. G. Pearson - 2004 - Journal of Evaluation in Clinical Practice 10 (2):281-290.
  36.  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.
  37.  24
    The Role of Health Informatics in Clinical Audit: Part of the Problem or Key to the Solution?Andrew Georgiou & Michael Pearson - 2002 - Journal of Evaluation in Clinical Practice 8 (2):183-188.
  38.  17
    Use of a Patient Information System to Audit the Introduction of Modified Early Warning Scoring.C. P. J. Quarterman, A. N. Thomas, M. McKenna & R. McNamee - 2005 - Journal of Evaluation in Clinical Practice 11 (2):133-138.
  39.  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.
  40.  8
    Improving General Practitioner Records in France by a Two‐Round Medical Audit.Jean Brami & Michel Doumenc - 2002 - Journal of Evaluation in Clinical Practice 8 (2):175-181.
  41.  17
    The Involvement of Pharmacists in Professional and Clinical Audit in the UK: A Review and Assessment of Their Potential Role.Rhona Panton & Raymond Fitzpatrick - 1996 - Journal of Evaluation in Clinical Practice 2 (3):193-198.
  42.  6
    The Australian Centre For Evidence‐Based Clinical Practice Generic Audit Tool: Auditmaker for Health Professionals.Sepehr Shakib & Paddy A. Phillips - 2003 - Journal of Evaluation in Clinical Practice 9 (2):259-263.
  43.  9
    The Use of Clinical Audit in Evaluating Maternity Services Reform: A Critical Reflection.S. Beake, C. McCourt, L. Page & A. Vail - 1998 - Journal of Evaluation in Clinical Practice 4 (1):75-83.
  44.  7
    The Lack of Integration of Clinical Audit and the Maintenance of Medical Dominance Within British Hospital Trusts.Tracey L. McErlain‐Burns & Richard Thomson - 1999 - Journal of Evaluation in Clinical Practice 5 (3):323-333.
  45.  8
    User Involvement in Clinical Audit: A Review of Developments and Issues of Good Practice. [REVIEW]Marcia Kelson - 1996 - Journal of Evaluation in Clinical Practice 2 (2):97-109.
  46.  23
    Using Clinical Audit to Promote Evidence‐Based Medicine and Clinical Effectiveness—an Overview of One Health Authority's Experience.Saroj Auplish - 1997 - Journal of Evaluation in Clinical Practice 3 (1):77-82.
  47.  17
    Monitoring the Care of Lung Cancer Patients: Linking Audit and Care Pathways.E. Kaltenthaler, A. McDonnell & J. Peters B. Tech - 2001 - Journal of Evaluation in Clinical Practice 7 (1):13-20.
  48.  17
    Judging the Quality of Clinical Audit by General Practitioners: A Pilot Study Comparing the Assessments of Medical Peers and NHS Audit Specialists.Paul Bowie, John McKay, Lilian Murray & Murray Lough - 2008 - Journal of Evaluation in Clinical Practice 14 (6):1038-1043.
  49.  20
    An Audit of Health Education Services Within UK Hospitals.Charlotte L. Haynes & Gary A. Cook - 2009 - Journal of Evaluation in Clinical Practice 15 (4):704-712.
  50.  16
    Audit: An Exploration of Two Models From Outside the Health Care Environment.Alan Earl‐Slater & Victoria Wilcox - 1997 - Journal of Evaluation in Clinical Practice 3 (4):265-274.
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