The external auditor cooperates and communicates with the audit committee of a company to ensure effective external audit, including detection of material misstatements in financial statements. Trust is an important element to facilitate information exchange and cooperation. This exploratory...

Textual attribute integrated reporting refers to the difficulty level of readability and word length (narrative) of the information disclosed. The conciseness of information requires minimizing the length of words (narrative), offset by the increased readability of the integrated reporting. A...

This paper aims to determine the level of awareness and implementation of measuring CoQ in MIEs in Yemen. In contrast, this study was based on the traditional CoQ Prevention-Appraisal-Failure (PAF) model. Also, this paper proposes a suitable model for measuring CoQ in MIEs based on the research...

One of the challenges for international companies is to manage multicultural environments effectively. Cultural intelligence (CQ) is a soft skill required of the leaders of organizations working in cross-cultural contexts to be able to communicate effectively in such environments. On the other...

This study aims to examine the determinants of performance-based budgeting (PBB) implementation in higher education institutions (HEIs) in Indonesia and also its impact on HEI quality. The research was conducted in Indonesian private HEIs. Utilising online and direct survey techniques, 153 sets...

The purpose of this study is to examine the contribution made by the tone at the top management level and internal audit quality on the effectiveness of risk management practices (RMPs) in the financial services sector. This study is cross-sectional and correlational, and it uses firm-level data...

The study sought to determine the effects of Business Process Outsourcing (BPO) on service quality of catering services in the tertiary education industry. Specifically, the outcome variables were food quality, service quality, and the quality of ambience. A statistically determined sample size...

This study is to investigate whether the village financial system (Siskeudes) can realize governance. This test was carried out using the success model of the DeLone and McLean system. The success model consists of the dimensions of system quality, information quality and service quality,...

External pressures, like political, economic and technological factors, as well as competition at labour and education markets have challenged higher education institutions to reconsider their organizational structures and internal management approach to provide better quality education, to...

The outcome of our research is a proposal that will suggest development of the individual components of employee profile, with respect to supporting the behavioral component of employee profile by the enterprise, which should greatly participate in developing quality culture in the whole...