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Most tragic are investors who entrusted some portion of their life savings to a company that purported to be profitable, placing confidence in the company, its auditors, research analysts, rating agencies, and our federally mandated disclosure system.
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Facebook is not changing how it receives consent from users to experiment on them, and it doesn't mention any external auditors for research, which could alarm some academics calling for both.
My comments are divided into three sections: introduction, the evolving roles and responsibilities of audit committees and independent auditors, and comments on research design and some directions for future research.
Prior research indicates auditors' financial reporting judgments are conservative when client preference is unknown, but auditors are less conservative (though not client-supportive) when clients' preferred accounting methods for favorable financial reporting are explicitly communicated.
But drug companies have, for decades, resisted efforts by such auditors to measure the research and development costs of drugs sold to the government.
Auditors found that researchers did not report the results of animal studies in a drug that was already being tested in humans, a breach that one medical ethicist described as a "mortal sin" in the world of drug research.
Medical ethicists have long worried that many of these trials are conducted in countries that federal auditors rarely visit and where research controls may be scant.
Recent research suggests that auditors may reduce budgeted hours in response to fee pressure despite an increase in client risk (Houston, 1999).
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com