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The impact of strengthening government auditing supervision on fiscal sustainability : evidence from China's auditing vertical management reform
Cao, Hongjie; Li, Meina; Lu, Yuqi; Xu, Yang - In: Finance research letters 47 (2022) 2, pp. 1-8
Persistent link: https://www.econbiz.de/10013553513
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Accountability in the Ghanaian local governance structure : probing the role of external auditing
Maama, Haruna; Marimuthu, Ferina - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 475-485
Persistent link: https://www.econbiz.de/10012513788
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Corporate governance and performance of audit committee and internal audit functions in an emerging economy's public sector
Dzomira, Shewangu - In: Indian journal of corporate governance 13 (2020) 1, pp. 85-98
Persistent link: https://www.econbiz.de/10012241200
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Brazil's Supreme Audit Institution : The Audit of the Consolidated Year-end Government Report
2013
Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking … on the audit of the Consolidated Year end Government Report (Prestação de Contas da Presidenta de República or PCPR …). Although the TCU is a well respected independent government institution and completes the audit of the PCPR in line with …
Persistent link: https://www.econbiz.de/10012449544
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Government investments commitment to internal audit requirements : the case of Jordan
Aladwan, Mohammad Suleiman; Alhawatmeh, Omer - In: International journal of accounting, auditing and … 18 (2022) 3/4, pp. 306-327
The study aims to examine the commitment of government companies to international internal auditing standards. The study employs both qualitative and quantitative research methods in addressing the problem of the study. To achieve the study objective, the researchers distributed a questionnaire...
Persistent link: https://www.econbiz.de/10014286026
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The influence of internal audit departments on external municipal audit reports
Lopes, Catarina; Almeida, Bruno José Machado de; … - In: Journal of public budgeting, accounting & financial … 35 (2023) 5, pp. 644-666
Persistent link: https://www.econbiz.de/10014430453
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Facilitating the Implementation of the Mexican Supreme Audit Institution’s Mandate : Auditing the Governance of Infrastructure
OECD - 2022
To support Mexico’s supreme audit institution, the ASF (Auditoría Superior de la Federación), in fulfilling its mandate … provides examples and assesses different strategic considerations for ASF’s infrastructure audit organisation and practices …
Persistent link: https://www.econbiz.de/10013458028
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More than words : potential roles for independent fiscal institutions (IFIs) in green budgeting
Cameron, Scott; Lelong, Margaux; Von Trapp, Lisa - In: OECD journal on budgeting 22 (2022) 3, pp. 1-24
Persistent link: https://www.econbiz.de/10013547948
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National development banks in South America : governance, financial performance and development impact
Zimmermann Robiatti, Raphael - 2021
Persistent link: https://www.econbiz.de/10012534613
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National Development Banks in South America : Governance, Financial Performance and Development Impact
Zimmermann Robiatti, Raphael - 2021 - 1st ed. 2021.
This book features an in-depth comparative study of South American National Development Bank’s governance systems. It explores the relationship between bank governance and performance frameworks, both in terms of financial-economic indicators and development impact. It seeks to observe,...
Persistent link: https://www.econbiz.de/10012615763