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Risk-based approach and quality of independent audit using structure equation modeling − Evidence from Vietnam
This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive…
The management of moral hazard through the implementation of a Moral Compliance Model (MCM)
Moral hazard in an organization occurs when people make decisions and take a high risk for their own benefit, given that they would not have to bear all the negative ensuing consequences should they occur. This risk
transferred to third parties is…
transferred to third parties is…
Perpetrator and situational characteristics associated with security alerts in regional Australian emergency departments
Background: Workplace violence is a regular feature of emergency departments (ED) and reported to be increasing
in frequency and severity. There is a paucity of data from regional EDs in Australia. The aim of this study was to identify
the…
in frequency and severity. There is a paucity of data from regional EDs in Australia. The aim of this study was to identify
the…
Safety and Health at Work Vol. 13 Issue 4 2022
Fatigue Risk Management Systems Diagnostic Tool: Validation of an Organizational Assessment Tool for Shift Work Organizations (Original article)
Background: This study aimed to determine and define the elements of an Fatigue Risk Management System (FRMS) diagnostic tool to assist an organization in systematically assessing its level of implementation of an FRMS.
Methods: A modified Delphi…
Methods: A modified Delphi…