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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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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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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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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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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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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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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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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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