Audit Mechanism Research Articles

COVID-19 Epidemic: A New Arena of Financial Fraud?

The COVID-19 epidemic is going on as a serious health problem and threat. Indeed, it is also a devastating financial and economic problem. Unfortunately, the COVID-19 epidemic is causing many firms to shut down and go out of business. This triggers unemployment and instability in countries all over the World. The developed countries armed with higher funds are able to better support their citizens and businesses compared to developing and underdeveloped countries. All countries implement different measures to eliminate the several negative effects of COVID-19 epidemic, which has undesired reflections on numerous sectors such as the health, education, tourism, food & beverages and manufacturing industries. This paper argues that, the COVID-19 epidemic in fact has deeper reflections and it may be a new arena of financial fraud. Based on this research, citizens and governments must be extra careful about the new types of financial fraud observed as a result of the COVID-19 epidemic. Also, additional and new measures are needed such as awareness and training on the subject. Especially, emerging financial fraud related to information technologies (IT) require special attention. This article suggests that, firms as well as governments must operate their internal controls and internal auditing mechanisms efficiently in order to prevent the negative consequences and financial fraud arising as a result of the COVID-19 epidemic. Emerging new types of financial fraud in the COVID-19 epidemic era and recommendations to minimize their negative effects are discussed.

The Role of Forensic Audit on Management Frauds in Nigerian Deposit Money Banks

This study investigates the role of forensic audit on management frauds in Nigerian deposit money banks’. Specifically, the paper examines the nexus that exists between forensic audit/accounting mechanisms on prevention of management frauds in Nigeria deposit money banks. The data for this paper were obtained from secondary source which were gathered from the audited financial statements as well as accounts of some of the listed deposit money banks in Nigeria. The study is descriptive and highly empirical as it involves the use of panel regression technique as tool of analysis. The result findings from regression analysis reveal from hypothesis one that there exist a meaningful and positive nexus between forensic audit and prevention and curbing of management fraud in Nigeria deposit money banks, also findings outcome from hypothesis two reveal that there is a strong and positive nexus between forensic audit mechanism and faithful representation of financial statements while the third hypothesis establish a strong correlation between financial accounting and understandability of financial statements. This affirms that forensic accounting/audit mechanisms are related tools towards preventing management frauds, faithful representation of financial records and understandability of financial statements. The study therefore recommends that the financial regulators as well as deposit money banks in Nigeria should undergo training and re-training of their strategic level management and staff on the intricacies of forensic accounting/audit so as to maximize shareholders wealth and be fair to other stakeholders.

PRELIMINARY STATE AUDIT OF THE ACCOUNTING CHAMBER AS A TOOL FOR PREVENTION OF ECONOMIC CRIMINALITY IN THE GENERAL GOVERNMENT SECTOR

Reforming the general government sector in Ukraine requires a focus on preventive measures for combating economic crimes in the field of public funds and other property. In this context, the effective state audit, carried out by the Accounting Chamber of Ukraine as the highest audit body in the country, is an effective tool to prevent crimes. Elaboration of the current regulatory framework and international documents on the preliminary state audit allowed justifying the separation of such subtypes as: preliminary audit of the draft main financial and planning document of the country - the State Budget; preliminary audit of actual transactions in public funds and other state-owned property. To build the theoretical basis of the mechanism of preliminary state audit, such terminological components with their subsequent interpretations as: budget debt, budget financial debt, future illegitimate debt, actual illegitimate debt are formed. In order to optimize the work on the preliminary audit of actual transactions, the following areas are proposed to identify: preliminary audit of the public funds use within the execution of the State budget (expenditures of the State budget); preliminary audit of the public funds use within the framework of budget estimates and plans for the use of budget funds (expenditures of funds managers and recipients of budget funds); preliminary audit of other state-owned and the procedure for conducting such audit. Keywords: preliminary state audit, Accounting Chamber, economic crimes, public funds, budget.

Can National Audit Supervision Reduce the Excessive Debt of State-owned Enterprises：Based on the Synergistic Perspective of National Audit and Social Audit

Auditing is an important part of the external supervision system of state-owned enterprises. Strengthening the synergy of national audit and social audit is an inevitable requirement for playing the role of auditing supervision and improving the effectiveness of state-owned enterprise supervision. Based on the synergy theory, taking Shanghai and Shenzhen A-share listed companies over the period of 2007-2017 as the sample, the study empirically tests the impact of national audit on the excessive debt of state-owned enterprises and the synergistic mechanism of national audit and social audit. On this basis, the study further builds the national audit BDSF analysis framework, and deeply explores the realization mechanism of national audit to reduce the excessive debt of state-owned enterprises.The study finds that national audit is beneficial to reduce the excessive debt of state-owned enterprises, social audit is beneficial to reduce the excessive debt of state-owned enterprises, and national audit and social audit play a synergistic effect in reducing the debt of state-owned enterprises. The conclusion is still valid after the robustness test and excluding the influence of supply-side structural reform policy. Further research shows that expanding the scope of national audit supervision, improving the realization of national audit objectives, strengthening the exercise of national audit authority and increasing the continuous supervision frequency of national audit are conducive to reducing the excessive debt of state-owned enterprises. In order to make rational use of national audit resources and reduce the excessive debt level of state-owned enterprises through full audit coverage, national audit institutions should give priority to expanding the scope of national audit supervision objects, sub-optimally increase the intensity of national audit “supervision”, and once again increase the frequency of continuous national audit supervision. Finally, we should consider strengthening the national audit “supervision” and the depth of national goalsThis study enriches the research on the influencing factors of state-owned enterprises’ over-debt and the effects of national audit supervision, expands the theoretical boundary of the synergistic supervision of national audit and social audit, and provides a theoretical basis for the national audit institutions to promote the full coverage of state-owned enterprise audit and reduce state-owned enterprises’ excessive debt. The conclusions are conducive to effectively integrating the audit resources by the Chinese government, improving the effectiveness of national audit and social audit in the synergistic supervision of state-owned enterprises, promoting supply-side structural reforms, and reducing excessive debts of state-owned enterprises. And the conclusions are also conducive to the national audit institutions to integrate social audit resources; especially under the circumstances that it is difficult to achieve full coverage of the audit of state-owned enterprises due to the limited national audit resources at the present stage, it is conducive to the national audit institutions to formulate reasonable audit implementation strategies for state-owned enterprises, maximize the effectiveness of audit supervision, and reduce excessive debts of state-owned enterprises.

The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China

PurposeThis paper aims to examine the relationship between the audit of outgoing leading officials' natural resource accountability and environmental governance, as well as the internal mechanism of audit of outgoing leading officials' natural resource accountability that plays a role in national environmental governance.Design/methodology/approachBased on city-level panel data from 2012 to 2015, this paper adopts a difference-in-difference model to examine the role of government audit in national governance from an environmental perspective. Furthermore, using a mediating effect model, the study sheds light on the internal mechanism of audit of outgoing leading officials’ natural resource accountability that plays a role in national environmental governance.FindingsThis paper finds that: the implementation of the audit of outgoing leading officials’ natural resource accountability has significantly improved the water quality of the pilot area, but its effects on waste gas and smoke are not obvious; environmental supervision partly plays a mediating role in the improvement of regional environmental governance by the audit of outgoing leading officials’ natural resource accountability; the audit of outgoing leading officials’ natural resource accountability can complement the incentive mechanism of promotion. The older the local officials are, the more obvious the effect of the audit of outgoing leading officials’ natural resource accountability on the environmental quality of the pilot areas is.Originality/valueThis paper reveals the role of government audit from the perspective of environmental governance. It provides empirical evidence for policy regarding the audit of outgoing leading officials' natural resource accountability.

Seafarers’ certification in Ukraine: towards an effective model

The article is focused on the issues of administrative and corruption obstacles in the sphere of acknowledgement a qualification of seafarers in Ukraine. The ways and means of sterngtheing institutional capacity and optimizing legal regulation of this sphere are defined. The attention is focused on the modern shortcomings of the organization of certification of seafarers in Ukraine, the insufficient national policies and the significant corruption risks. Current Ukrainian legislation and main trends of institutional developments in the field are reviewed. The emphasis is made on the need of implementation of internationally recognized and best foreign practices to improving the efficiency of the seafarers’ certification systems. The EU standards in the sphere of reassessment of third countries are considered, and their application is proposed by Ukraine. Also, the attention is focused on the need to introduce the new IT-technologies into the certification process of seafarers. In addition, the establishment of an audit mechanism of the national certification procedures and, in the conditions of their proper organization, the concession of the right to their domestic implementation are proposed. Summing up, the author outlines a set of ways and means to improve the procedure of certification of seafarers for seafarers in Ukraine. They include: the strict compliance with the requirements of the international agreements and the approximation of national practices to the EU standards; the ensuring transparency in the process of training and certification of seafarers, the introduction of modern IT-technologies for this purpose; the reform of the control’s systems of the educational institutions’ activity, the increasing an interest of seafarers in maintaining integrity when obtaining certificates.

Corporate Audit Mechanisms and Financial Reporting Quality of Listed Consumer Goods Manufacturing Companies in Nigeria

The study investigated the relationship between corporate audit mechanisms and financial reporting quality of listed consumer goods manufacturing companies in Nigeria. The study utilized a sample of thirteen listed manufacturing companies in the consumer goods sector for a period of seven years (2012-2018). The Ordinary Least Square multiple regression technique was employed in the analysis of a pool of panel data obtained from the published annual reports of the sampled firms. The study found that external audit attribute (audit fee) and audit committee attribute (membership tenure) have significant relationship with financial reporting quality (earnings management, reporting timeliness, accounting conservatism and value relevance) of the sampled firms at 95% confidence level. The implication is that variation in reporting quality is significantly predicted by the audit mechanisms. The study concludes that corporate audit mechanisms (audit fee and audit committee tenure) have significant impact on the financial reporting quality of listed consumer goods manufacturing companies in Nigeria. Based on the findings, it was recommended among others, that compensation for external auditors should include upward review of the audit fee annually and the provision of necessary resources both financial and otherwise to enhance quality financial reporting. Keywords: Audit, Corporate Audit Mechanism, Financial reporting Quality, Audit committee DOI: 10.7176/RJFA/11-22-04 Publication date: November 30 th 2020

Dış Denetim ve Asimetrik Bilgi Sorunsalı: Kamu Bankacılığında Alternatif Çerçeve

As an important policy instrument within the financial system, public banks assumed greater responsibility with the expansion of statist policies during the Great Depression of 1929. While maintaining and expanding its market share in the banking sector, Turkish Public Banking has undertaken the task of providing service for the benefit of the public and has increased its efforts to compete in global markets through the expansion of its customer portfolio - product range and financial innovations in information technologies lately. On the other hand, asymmetric information problem stemming from information pollution prevents the effective functioning of the audit mechanism, which is normally set to run based on accurate and complete information, and adversely affects the risk management processes of public banks. This study presents a proposal of an external audit model-“The Insured Customer-Based External Audit in Public Banking Model”. The model proposed will contribute to the present financial system in terms of strengthening the legal power of the related institutions with the aim of reducing asymmetric information and increasing efficiency of external auditing in public banks. SWOT analysis has been conducted over the proposed model for greater understanding of its applicability and to reveal its possible effects in the banking sector. The results derived from the preferred method used in the study will pave way for the implementation of different numerical research methods in the future such as multi-criteria decision-making techniques in the same area of research.

Audits, Audit Effectiveness, and Post-audit Tax Compliance

It is well established in theoretical and empirical research that more audits lead to more post-audit tax compliance. However, there is growing recognition that the deterrent effects of audits are more complicated than first appears, in part because audits do not always detect evasion. This study uses a laboratory experiment to investigate the effect of tax audits on post-audit tax compliance. An important feature of our experimental design is the addition of audit “effectiveness” to our audit mechanism, where effectiveness is defined as the share of undeclared income that the tax agency detects in an audit. This addition allows us to examine the effects of audit effectiveness on post-audit compliance. We also study whether the effect of audits depends on a taxpayer’s reporting behavior prior to an audit. Contrary to standard theoretical predictions, we find that tax audits have differential effects on post-audit compliance and that the effectiveness of audits determines these responses; that is, while effective audits increase post-audit tax compliance, ineffective audits have the opposite effect. We also find that relatively compliant taxpayers exhibit the strongest behavioral response to audits. Our findings suggest that the specific deterrent effect of tax audits is more ambiguous than much previous analysis suggests, with these effects dependent on the effectiveness of the audit process and on the taxpayer’s prior reporting behavior.

Final Accounts Law and Power of Purse: An Analysis Based on TGNA Negotiations

Parlamentonun bütçe hakkının birbirini tamamlayıcı iki unsuru söz konusudur: Birincisi, yürütme erkinin harcama yapmasına ve gelir tahsil etmesine “önceden izin verme ve sınırlandırma”; ikincisi ise bütçe uygulandıktan sonra uygulama sonuçlarını “denetleme”. Parlamento ilkini Merkezi Yönetim Bütçe Kanunu görüşmelerinde, ikinci unsuru ise Sayıştay üzerinden yapılan denetimler ve Kesinhesap Kanunu müzakerelerinde devreye alır. Buna karşılık, literatürde genellikle birinci unsur ön plana çıkarılırken, ikinci unsurun özellikle Kesinhesap Kanunu kısmı pek vurgulanmaz. Bu çalışmada, Kesinhesap Kanun teklifinin TBMM’deki görüşmeleri mercek altına alınmış ve Kesinhesap üzerinden Meclis’in etkili bir denetim yapıp yapmadığı incelenmiştir. 2004-2017 yılları arası Merkezi Yönetim Bütçe Kanunu ve Kesinhesap Kanunu Meclis görüşme tutanakları ayrıntılı biçimde taranmış ve sonuçlar sayısal olarak ortaya konmuştur. Bu bağlamda, görüşme gün sayıları, kanunlarla ilgili toplamda ve madde başına alınan söz ve sorulan soru sayıları, ayrıca verilen önerge sayıları karşılaştırılmıştır. Sonuçta TBMM’de Kesinhesap Kanunu’nun pek önemsenmediği ve bu açıdan “denetim” mekanizmasının etkin işlemediği sonucuna ulaşılmıştır.

Попередній аудит як запорука ефективного управління публічними коштами та іншим майном, що перебуває у державній власності

The paper substantiates the separation of the limits of the preliminary state audit of such subspecies as: preliminary audit of the draft main financial and planning document of the country – the State Budget of the country; preliminary audit of actual transactions in public funds and other state-owned property (and in some cases – public funds). To build the theoretical basis of the mechanism of preliminary state audit, its terminological components are formed, such as: budget debt, budget financial debt, future illegitimate debt, actual illegitimate debt, followed by their interpretation. In order to optimize the work on the preliminary audit of actual transactions, it is proposed to identify the following areas: preliminary audit of the use of public funds within the execution of the State budget (expenditures of the State budget); preliminary audit of the use of public funds within the implementation of the budget and plans for the use of budget funds (expenditures of budget managers and recipients of budget funds); preliminary audit of other state-owned property. It is justified that the preliminary audit of the use of public funds within the State Budget (State Budget expenditures) is most appropriate to actually carry out at the stage of cooperation between the Ministry of Finance of Ukraine, as the organizer of the State Budget Execution Management, and the State Treasury Service of Ukraine. Within the specified direction the paper forms the mechanism of actions on check at the following stages: opening the allocations from the general fund of the state budget; opening the allocations at the expense of other receipts of the special fund of the state budget; implementation of certain state budget expenditures; implementation of costs for repayment and servicing the debt and guarantee obligations of the state; carrying out credit operations at the expense of the state budget. Preliminary audit of the use of public funds within the budget estimates and plans (expenditures of budget managers and recipients of budget funds) is logical, according to the general procedure of the budget process, to carry out at the stage of interaction of budget managers or budget recipients, on the one hand, and Treasury bodies – on the other hand. The established procedure includes the appropriate actions for inspection by the specialists of the Accounting Chamber at the stage of the expenditure procedure. The preliminary audit of other state-owned property is proposed to be carried out at the stage of its write-off from the balance sheet with the establishment of the relevant value limits of the property and in accordance with the proposed procedure.

The Paradox of Neoliberal Education Bureaucracy and Hysterical Resistance: The Case of New Zealand Schooling

Neoliberal discourse often positions itself as the antithesis of bureaucracy. However, as the hegemonic political project of the past forty years, neoliberalism has imposed various forms of bureaucracy, most notably, those that audit performance. This contradiction between antagonism towards bureaucracy and bureaucratising tendencies is particularly resonant in the contemporary neoliberalised education sector, where the perceived risk of not producing self-managing, autonomous, economically productive subjects must be minimised through audit mechanisms which, conversely, necessarily decrease those capacities in students. Through a case study of the neoliberalisation of New Zealand's school sector, using the lens of Lacan's four discourses, this article argues that the discourses of the Master and the University have worked together to sometimes obscure, but at other times highlight, this contradiction. Drawing on policy documents, political speeches and reports, I highlight that a key policy which increased the visibility of the contradiction was National Standards, introduced in 2007 to reduce the risk of the unknown through the collection of performance data. I also draw on interviews with educationalists who adopt the discourse of the hysteric as a means to publicly highlight this contradiction, contesting the symbolic mandate of the teacher-as-data-node, while avoiding the kinds of full-frontal resistance that might cost them their jobs and jeopardise the education of children.

Examples of General and Special Purpose Ombudsman: UK and Turkey

Yönetimin tamamlayıcı unsuru denetimdir. Denetim devletin etkin işlemesini sağlamaktadır. Devletin denetlenmesinde siyasi, hukuki ve idari denetim yolları uygulanmaktadır. Ombudsmanlık denetimi devletin diğer denetim yollarına alternatif bir denetim türü değildir, diğer denetim yollarının eksik kalan yönlerini doldurmaya yönelik bir denetim mekanizması öngörmektedir. Ombudsmanlık kurumu, günümüzde birçok ülkede uygulanmaktadır. Ombudsman vatandaşlar ile kamu kurumları arasında ortaya çıkan anlaşmazlıkların giderilmesi için kurulan bağımsız bir kurumdur. Ombudsmanlık türlerini genel ve özel amaçlı ombudsmanlar olarak ikili sınıflandırabiliriz. Genel amaçlı ombudsmanlar kendilerine gelen her türlü şikayeti değerlendirmekle görevli kılınmışlardır. Genel amaçlı ombudsmanlık kurumunda ombudsmanlar konu ayrımı ve kısıtlamasına tabi tutulmamışlardır. Özel amaçlı ombudmanlık kurumlarında ise ihtisas alanına göre uzmanlaşma yaşanmaktadır. Ombudsmanlar belli bir konuda uzmanlaşmakta ve yalnız bu konuda kendilerine yapılan başvuruları kabul edebilmektedir. İngiltere’de ombudsmanlık kurumu yaklaşık 50 yıllık bir tecrübeye sahiptir. Birçok konuda özel ombudsmanlar kurulmuştur. Parlamento komiserliği, yerel yönetimler komiserliği, cezaevleri ve şartlı tahliye ombudsmanlığı bu özel ombudsmanlık türlerinden üçüdür. Türkiye’de son 8 yıldır kamu denetçiliği yasal bir zeminde yer almaktadır. Genel amaçlı olan kamu denetçisi devletin taraf olduğu uyuşmazlıkların çözümü için öneriler sunmakta ve başarılı sonuçlar elde etmeye çalışmaktadır.

Virtual Block Group: A Scalable Blockchain Model with Partial Node Storage and Distributed Hash Table

Abstract The inability to scale is one of the most concerning problems looming in blockchain systems, where every node has to store all contents of the ledger database locally, leading to centralization and higher operation costs. In this paper, we propose a model named virtual block group (VBG), which aims at addressing the node storage scalability problem. Adopting the VBG model, each node only needs to store part of block data and saves the VBG storage index to distributed hash table by taking block data as a resource, thus improving the query efficiency of block data. With the incentive mechanism of block data storage, and the storage verification and audit mechanism of block data, the security and reliability of block data storage can be ensured. The analysis and calculation show that this model saves hard drive storage space of the node to a greater extent with a shorter time of requesting block data, in the premise of ensuring secure and reliable block data. Compared to other technologies such as sharding, our model does not change the consensus mechanism or the network topology and retains the reliability and security of the original blockchain system.

The Analysis of Challenges on Value Added Tax Administration in Ethiopia: Evidence from Wolaita Zone, Sodo City Administration

All countries in the world whether developed or developing generate most of their government’s revenues from taxes. Value Added Tax (VAT) is one means of income generation for the government of Ethiopia and its administration is at its infant stage. The study has focused on classifying the key challenges that distressing VAT administration in Soddo city in wolaita zone in Ethiopia. The identified challenges in this study are awareness, tax technology applications, VAT evasion, VAT audit and enforcement, service delivery, tax administration simplicity, and Fairness. Descriptive research method and stratified simple random sampling techniques were employed and Statistical Package for Social Science (SPSS) version 20 soft ware employed to gather data. Respondents who have been participated in the study were mainly VAT registered business firms. The findings of the study show that awareness of the society, tax technology, VAT evasion, tax audit and enforcement, VAT administration simplicity challenges are significantly affected performance of VAT revenue administration in the Sodo City. Finally based on the results, possible solutions were given. These are the authority should conduct a regular awareness creation programs to update the business firms, develop taxpayer identification and registration, decrease VAT evasion activities, and establish effective audit and enforcement mechanisms. The business firms have to obey the current Ethiopian VAT rules and regulations and start to work in cooperation with the authority in fighting against those business firms that violate the rules and regulations of VAT. Keywords: Ethiopia, Challenges, Value added Tax, Descriptive analysis DOI: 10.7176/RJFA/11-9-05 Publication date: May 31 st 2020

Investigation of Corruption Prevention Plan In Construction Industries

The business construction in Indonesia is subject to widespread corruption. The efficiency of business construction operations is constrained by corrupt judiciaries, which complicate the resolution process and weaken the protection of property rights. Construction industry corruption undermines the results of Indonesia's construction project and construction industry. The purpose of this paper is to provide an overview of corruption in construction activities so that stakeholders have exposure and discuss the prevention plan of corruption practices. A complete literature review identified a total of 10 preventive corruption practices in the construction industry were (1) enforcement of the law, regulation, and sanction; (2) high integrity and honest construction culture; (3) active reporting channel; (4) audit mechanism; (5) code of conduct; (6) public disclosure; (7) whistle-blowers protection; (8) Comprehensive supervision; (9) appropriate training program; and (10) income level adequacy. This paper seeks to thoroughly investigate an effective preventive plan in corruption practices, especially the construction sector. It provides insight and increases awareness of corruption practices among the construction stakeholders and society.

Valuation of the internal audit mechanisms in the decision support department of the local government organizations using mathematical programming

The importance of internal audit and its impact on the organizations’ effectiveness raised public interest. This study focuses on the internal control mechanisms in the local government organizations (LGO). Specifically, the level of implementation of internal corporate control mechanisms in the Decision Support Department (DSD) of the LGOs is explored. On the basis of data analysis and processing of the results of the study, in which 93 civil servants took part, it is evident that the degree of the added value of internal audit in public organizations depends on the degree of its independency. Also, findings suggest that it is inversely proportional to the degree of compliance with procedures of the DSD. The analysis is extended by incorporating mathematical programming techniques for subset variable selection in order to minimize error values. Decision variables of the proposed models indicate which of the variables will be included in the regression model, to increase adjusted R2.

Corruption in the Malaysian construction industry: investigating effects, causes, and preventive measures

Corruption has long plagued the construction industry, more so in the developing world. Given its impact, empirical evidence is needed to gain a deeper insight into the phenomenon. This paper examines the influence of corruption on project outcomes, explores the causes of corruption, and evaluates anti-corruption measures. Drawing on an empirical survey in Malaysia, the significance of the causes and preventive measures are prioritized. The findings suggest that negative encouragement is more likely to induce corruption, followed by the nature of the construction industry, and flawed regulatory systems. As for the preventive measures, enforcement of law, regulations, and sanctions, high integrity and honest construction culture, and effective reporting channel rank the highest. Finally, correlational analysis reveals audit mechanism and code of conduct as the most significant cause-driven preventive measures. The paper sheds new light on the salient issues of construction corruption and recommends feasible measures for its reduction.

The Current State of Communication of Urgent and Significant, Unexpected Diagnoses in Anatomic Pathology.

The concept of critical diagnoses in anatomic pathology is relatively recent and rigorous study of the issue is quite limited. The College of American Pathologists and Association of Directors of Anatomic and Surgical Pathology issued a consensus statement in 2012. There has been no multi-institutional study of communication policies since then. To survey the policies of anatomic pathology laboratories regarding communication of critical values. A survey of the Association of Directors of Anatomic and Surgical Pathology membership was performed using a 14-question electronic survey tool. Responses were received from 38 institutions. Thirty-five of 38 (92%) had a policy on anatomic pathology critical values. Twenty-five of 38 (66%) respondents had read the College of American Pathologists/Association of Directors of Anatomic and Surgical Pathology consensus statement. Twelve of 38 (32%) institutions divided critical values into 2 categories, of which 9 used the College of American Pathologists/Association of Directors of Anatomic and Surgical Pathology terminology; 24 used only a single term, of which 11 used critical value. There was substantial variation in the diagnoses that were considered critical. A direct phone call to the responsible provider was uniformly considered an acceptable means of communication; all other methods had mixed or low support. The most common time frame was same day; many laboratories did not specify a timeframe. Most laboratories document date, time, and person to whom the result was communicated in the final report or an addendum report. Eighteen of 38 (47%) laboratories report an auditing mechanism for communication. Policies for communication of critical/urgent/significant, unexpected results in anatomic pathology are the norm. However, there remains significant variation between institutions in the details of these policies.

The Conjuction of Tax Auditing Mechanism with Behavioral and Institutional Parameters of Tax Evasion: The Role of Accounting Rules and Forensic Accounting

The Conjuction of Tax Auditing Mechanism with Behavioral and Institutional Parameters of Tax Evasion: The Role of Accounting Rules and Forensic Accounting