The objective of this study was to present a policy framework that may strengthen the impact of public sector audit effectiveness in African countries, based on the principles of good governance theory, towards promoting ...

The purpose of this work was to construct a framework, proposing to enhance the effectiveness of Audit Committees (ACs) in Ghana’s public sector institutions (referred to as “covered entities” [CEs]). This was predicated ...

In the context of governing state-owned enterprises (SOEs), we respond to calls for further research into public entrepreneurship and for theorising hybridity in SOEs, by navigating through the diverse and fragmented ...

This paper aims to explore whether the audit profession is impacted by global economic growth, how, and to what extent. In that manner, the study paper explores the interrelationship between the public trust in the auditors’ ...

Responding to calls to incorporate biodiversity matters into accounting research, we attempt to provide a balance by moving away from the conventional focus on the reporting of biodiversity impacts and activities by ...

Declining audit fees represent a worldwide phenomenon which draws particular attention and concerns in the audit profession. The study explores the guiding reasons of public interest entities (PIEs) in Europe when electing ...

The role of public sector entities is considered significant to achieving the global agenda of SDGs by 2030. Therefore, the purpose of this study to evaluate the state of SDGs and sustainability practices of public sector ...

Purpose – Within the context of public sector accountability, the purpose of this paper is to examine South African state-owned enterprises (SOEs) auditing practices and how they have contributed to mitigating prevalent ...

The aim of this study was to determine which factors lead to the fraudulent awarding of tenders by the South African government. To that end, the researcher sought to highlight the causes of fraudulent activities occurring ...

The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along racial lines, as was the case during the apartheid era. Consequently, ...