A study of materiality auditing: case study from Libya

The results demonstrate strong agreement between Libyan auditors about the materiality concept. In terms of the international auditing standards, not all Libyan auditors follow these standards. The percentage of the item being audited is the most important quantitative form, followed by the item’s position in the financial statements and the absolute value. The results also identified 16 qualitative factors for materiality auditing decisions.

The development of internal auditing in Ethiopia: the role of institutional norms

Purpose – The purpose of this paper is to examine the extent to which institutional norms determine attributes of internal audit practices and how institutional changes explain the development of these practices.

Design/methodology/approach – The authors employed a qualitative research approach based on archival analysis and interview evidence.

Findings – Findings indicate that regulation-based institutional norms explain the adoption of internal audit and the function's characteristics in Ethiopian organizations. Furthermore, innovative introduction of internal audit practices originate within individual organizations and eventually get institutionalized through diffusion. Such innovations are associated with organizational size, top management characteristics, internal audit advancement in technology, and exogenous input from the external environment. Widely accepted internal audit practices, as institutional norms, are not always taken-for-granted at the level of individual organizations. The institutional change perspective enables explaining how new internal audit approaches are introduced to supplant old ones.

Originality/value – This study theorizes the development of internal audit practices from an institutional change perspective. Being the first study to do so, it contributes to the understanding of key drivers of institutional change that initiate new institutional norms that foster the development of internal audit through introduction and diffusion of new audit practices as old ones are deinstitutionalized.

Occupational light-vehicle use and OHS legislative frameworks : an Australian example

Occupational light vehicle (OLV) use and associated exposures and hazards in the Australian context are described. Available insurance data indicate that the OLV injury burden, which is greater than that of other work–road users, is growing asOLV use changes incidental, to workers', primary occupations and work patterns. Legislation that affects OLV users is reviewed and the shifting of the burden of responsibility for injured or killed OLV users between workers' compensation, motor accident insurance and public health systems is described. Changes to OHS regulatory frameworks are proposed to better address OLV-relevant policy and practice. These issues are relevant for many international jurisdictions.

Standardised packaging and new enlarged graphic health warnings for tobacco products in Australia--legislative requirements and implementation of the Tobacco Plain Packaging Act 2011 and the Competition and Consumer (Tobacco) Information Standard, 2011

This paper describes the development, content and implementation of two pieces of Australian tobacco control legislation: one to standardise the packaging of tobacco products and the other to introduce new, enlarged graphic health warnings. It describes the process of legislative drafting, public consultation and parliamentary consideration. It summarises exactly how tobacco products have been required to look since late 2012. Finally, it describes implementation, most particularly, the extent to which packs compliant with the legislation became available to consumers over time.

Sticking up for Victoria? - Victoria's Legislative Council inquires into the performance of the Australian Health Practitioner Regulation Agency

This article analyses the report of the Victorian Legislative Council’s Legal and Social Issues Legislation Committee (‘Committee’) from its Inquiry into the Performance of the Australian Health Practitioner Regulation Agency (AHPRA). AHPRA is a national body that provides administrative support for the National Registration and Accreditation Scheme (NRAS), under which practitioners in 14 health professions across Australia are regulated. The article considers the Committee’s fi ndings and recommendations in light of the impetuses for the creation of the NRAS, as well as the structure and implementation of the NRAS and AHPRA. It is argued that that the value of the Committee’s report is confi ned to its identifi cation of important issues concerning the NRAS and AHPRA that, in the near future, will require a more critical and comprehensive investigation than the Committee undertook.

Comparing the strength of auditing and reporting standards and investigating their predictors in Europe and Asia

The World Economic Forum conducted an opinion survey to determine the strength of auditing and reporting standards (SARS) in 133 countries. It then assigned a score for SARS to each country as one of its global competitive indices. This is a unique dataset on SARS at country level. Using this dataset, this paper compares SARS scores for 72 countries (41 European and 31 Asian). A multi-phase regression analysis is employed to empirically investigate the predictors of SARS using five sub-models. Findings from the study support existing theory and add new findings to the auditing and reporting literature at a regional level. It suggests that there are nine predictors of SARS which are similar for both Europe and Asia but with different magnitude. In Asia the efficiency of the legal framework and the size of the foreign export market are also significant predictors of SARS compared to Europe.

Verifiable auditing for outsourced database in cloud computing

The notion of database outsourcing enables the data owner to delegate the database management to a cloud service provider (CSP) that provides various database services to different users. Recently, plenty of research work has been done on the primitive of outsourced database. However, it seems that no existing solutions can perfectly support the properties of both correctness and completeness for the query results, especially in the case when the dishonest CSP intentionally returns an empty set for the query request of the user. In this paper, we propose a new verifiable auditing scheme for outsourced database, which can simultaneously achieve the correctness and completeness of search results even if the dishonest CSP purposely returns an empty set. Furthermore, we can prove that our construction can achieve the desired security properties even in the encrypted outsourced database. Besides, the proposed scheme can be extended to support the dynamic database setting by incorporating the notion of verifiable database with updates.

The executive toolbox: building legislative support in a multiparty presidential regime

How do presidents win legislative support under conditions of extreme multipartism? Comparative presidential research has offered two parallel answers, one relying on distributive politics and the other claiming that legislative success is a function of coalition formation. We merge these insights in an integrated approach to executive-legislative relations, also adding contextual factors related to dynamism and bargaining conditions. We find that the two presidential “tools” – pork and coalition goods – are substitutable resources, with pork functioning as a fine-tuning instrument that interacts reciprocally with legislative support. Pork expenditures also depend upon a president’s bargaining leverage and the distribution of legislative seats.

Domestic violence in Brazil: social problems and legislative interventions

Recent statistical data confirms that domestic violence is a structural problem of exceptional gravity. We analyze the frequent legislative changes in Brazil since 2000 as a result of social pressure for protection of abused women. Only the Law 11.340 of 2006 was well received by lawyers, judges and the public opinion. We present the innovations and peculiarities of this statute and the allegations on unconstitutionality. We discuss cases of judicial review of this law and reject the arguments of unconstitutionality. That notwithstanding, we argue that penalization decisions is the wrong way from a criminological point of view because they do not take into consideration the desires and needs of the victims.

An hydrochemical answer to a legislative demand involving health risk related to water quality

Effluents and surface waters around an area involved with the inking of tissues at Itatiba municipality, São Paulo State, Brazil, were chemically analyzed with the purpose of evaluating the influence on the water quality of the chemicals released, as well to provide answers to legislative requirements related to the São Paulo State Register 997 published on 31 May 1976.

Advancing gender equality in the Caribbean: legislative approaches to sex discrimination

Includes bibliography

Farm Bureau Legislative Conference

Thank you for asking me to be here with you today. It's always a pleasure. I'm really pleased to talk about my requested topic, which deals with my vision for IANR. Believe me, my vision for the future of Nebraska agriculture and my vision for the future of the Institute of Agriculture and Natural Resources are intertwined, and very bright! That doesn't make me an oracle, of course, but it does make me enthusiastic about my topic!