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Our results indicate that most individuals send accurate messages about their own audit outcomes and their own compliance behaviors.
This suggests consistent with Goodwin and Wu (2014) that individuals are more important for audit outcomes than audit firms or local audit offices.
We show that auditors' current regulatory accountabilities generally are in the form of penalties rather than rewards and primarily depend on audit outcomes rather than attributes of auditors' judgment processes.
We also observe a strong interaction between individuals' audit outcomes and their compliance behaviors, so that individuals who engaged in tax evasion and who were audited were more truthful in their communications than those whose tax evasion went undetected.
Further underscoring the implications of these findings for audit outcomes, our results suggest that if an auditor's request leads clients to provide a response that is biased towards client-supporting information, clients may be less likely to agree with an auditor's proposed income-decreasing adjustment.
Service level agreements should reflect expected outcomes to meet national cardiac audit outcomes.
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However, engagement partners lead the audit team and take the most important decisions, thus it is appropriate to control for their effect on the audit outcome (Gul et al. 2013).
The accuracy following EPR implementation Audit outcome Average for the paper notes Average for the EPR Difference % Early warning scores correct 89 100 +11 % Fluid chart in correct 83 100 +17 % Fluid chart out correct 100 100 0 % Total balance correct 67100+2323.
Our experimental design allows us to examine the type and the honesty of messages that an individual chooses to send to other individuals regarding their own audit outcome and their own compliance behavior.
And despite quality control mechanisms within audit firms and their local branches it is ever more important to understand the association that individuals have with the audit outcome (Gul et al. 2013), even if associations might be hard to be elucidated.
The change in times to access the notes Audit outcome Average time for paper notes Average time for the EPR Difference Time to access the notes Up to 1 day 1 min Up to 24 hours Time to audit the notes 48 min 32 min 16 min Table 41 (abstract A949).
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com