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Fatima Azzam, Mariam Jaber, Amany Saies, Tareq Kirresh, Ruba Awadallah, Abdallah Karakra, Hafez Barghouthi and Saleh Amarneh
The field of electronic government (e-government) is gaining prominence in contemporary society, as it has a significant influence on the wider populace within the context of a technologically advanced world. E-government makes use of information and com...
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Hua Liu and Sheng Ge
Internet finance is a new form of finance that applies capacities found on the Internet to the traditional financial industry. However, at the present stage, internet finance is faced with many problems, such as overly rapid development and non-standard ...
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Obeid Ahmed Obeid,Amna Abdelnur
Pág. 9 - 16
The purpose of this study is to evaluate objectivity and competence of internal audit departments in Sudanese government units across a sample of internal auditors of government units and external auditors responsible for auditing. 101 questionnaires wer...
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Novita Puspasari,Meutia Karunia Dewi
Pág. 448 - 457
This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal audito...
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Carlos Santiso
Pág. 97 - 108
This research therefore underscores the limits of institutional design and constitutional engineering for improving the performance of government auditing. External factors, such as the functioning of the national system of fiscal control, the cycle of l...
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Mahabat Baimyrzaeva,H. Omer Kose
Pág. 77 - 90
Supreme Audit Institutions (SAIs) ? key government agencies responsible for auditing how public funds are being spent ? have been traditionally seen as insulated and technocratic entities serving other government organizations and having little to do wit...
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Mahabat Baimyrzaeva,H. Omer Kose
Pág. 77 - 90
Supreme Audit Institutions (SAIs) ? key government agencies responsible for auditing how public funds are being spent ? have been traditionally seen as insulated and technocratic entities serving other government organizations and having little to do wit...
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Heince R. N. Wokas,David P.E. Saerang,Jantje J Tinangon,Ivonne S Saerang
Pág. 46 - 59
The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Su...
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Heince R. N. Wokas,David P.E. Saerang,Jantje J Tinangon,Ivonne S Saerang
Pág. 46 - 59
The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Su...
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Jean Damascene Mvunabandi,Bomi Cyril Nomlala
Pág. 145 - 161
This article aims to obtain empirical evidence about the relationship between New Fraud Combined Theory with non-government organizations? financial statement fraud in South Africa. The population of this thesis research comprised 87 staff from 30 chosen...
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Jean Damascene Mvunabandi,Bomi Cyril Nomlala
Pág. 145 - 161
This article aims to obtain empirical evidence about the relationship between New Fraud Combined Theory with non-government organizations? financial statement fraud in South Africa. The population of this thesis research comprised 87 staff from 30 chosen...
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Shania Hunt, Jeremy Maher, Mohammad Shahidul Hasan Swapan and Atiq Zaman
The United Nations? Sustainable Development Goals (SDGs) are regarded as the key policy agenda for national, regional, and local government to combat climate change impacts and promote sustainable development. For example, in Perth and Peel metropolitan ...
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Marietta Sylvie Bolang,Jullie J. Sondakh,Jenny Morasa
Pág. 151 - 163
This study examined the influence of the auditors? competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could b...
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M. Djupri
Rintisan Sekolah Bertaraf Internasional (RSBI) atau Sekolah Bertaraf Internasional (SBI) banyak diminati oleh masyarakat. Akan tetapi, untuk mendapatkan pendidi-kan tersebut diperlukan biaya yang tinggi. Dengan menggunakan pendekatan kuali-tatif dengan r...
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Sasongko Budisusetyo
Pág. 61 - 77
The purpose of this research is to examine how auditors? moral character influences their ethical decision making when faced with an ethical dilemma situation. Organizational ethical climate and the intensity of competition in a public accounting firm ar...
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Rachael Oluyemisi Arowolo,Ayoib Che-Ahmad
Pág. 186 - 191
There is a level of information asymmetry between the agents (management and the board of directors) and the principal (shareholders) in every company. The purpose of this study is to examine the scope of monitoring mechanisms in non-financial list...
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Elmarie Papageorgiou,Nirupa Padia,Yaeesh Yasseen
AbstractOrganisations are constantly striving to maximise shareholder wealth by improving the effectiveness and efficiency of operations. Since the early 1980s, there has been an emerging trend to outsource functions considered to be non-core. These tren...
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Oluwatoyin Muse Johnson Popoola,Ayoib B. Che-Ahmad,Rose Shamsiah Samsudin,Kalsom Salleh,Dorcas Adebola Babatunde
Pág. 1 - 10
This paper investigated the capability requirements as represented by Knowledge (KR) and Skills (SR) requirements and competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public sector....
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