Mowaffaq Subhi Al-Kayyali

Heuristic Diagnostic Indices for Audit Independence, Evidence Verification, Project Deterioration and Budgetary Rigidity

This paper proposes five heuristic diagnostic indices for organisational and financial vulnerability: the Financial Independence Erosion Index (FIEI), the Field Verification Gap Index (FVGI), the Sunk Cost Depletion Index (SCDI), the Budgetary Iterative Rigidity Index (BIRI) and...