This descriptive study analyzes deficiency data disclosed in peer review reports of the AICPA's Center for Public Company Audit Firms Peer Review Program (CPCAF PRP). We analyze the reports of the largest 20 triennially inspected firms that have both a PCAOB inspection report and a CPCAF peer...

A study's purpose was to investigate the relationship among client satisfaction, attributes of audit quality, auditor change, and controller work experience. To address this purpose, controllers of Fortune 1000 companies were asked to evaluate their existing auditor on each of 12 dimensions of...

Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing. Design/methodology/approach Sixty-six internal...

In the scope of a recently launched European Research Project, a team of experts from public laboratories and TSO is in charge of defining the concepts and methodological approaches to design and analyse the technical and economic feasibility of future HVDC grids. This work aims at identifying,...

Graphical presentations of human actions in incident and accident sequences have been used for many years. However, for the most part, human decision making has been underrepresented in these trees. This paper presents a method of incorporating the human decision process into graphical...

A methodology for estimating the relative probabilities of different compromise paths for protected information by insider and visitor intelligence collectors has been developed based on an event-tree analysis of the intelligence collection operation. The analyst identifies target information...

This report introduces a new perspective on the basic concept of dependent failures where the definition of dependency is based on clustering in failure times of similar components. This perspective has two significant implications: first, it relaxes the conventional assumption that dependent...

Environmental radiological assessments rely heavily on the use of mathematical models. The predictions of these models are inherently uncertain because these models are inexact representations of real systems. The major sources of this uncertainty are related to biases in model formulation and...

GWPC, DOGGR, and other state agencies propose to build eBusiness applications based on a .NET front-end user interface for the DOE's Energy 100 Award-winning Risk Based Data Management System (RBDMS) data source and XML Web services. This project will slash the costs of regulatory compliance by...

To compensate for the potential for overly conservative estimates of risk using standard US Environmental Protection Agency methods, an uncertainty analysis should be performed as an integral part of each risk assessment. Uncertainty analyses allow one to obtain quantitative results in the form...