Nalukenge, Irene; Nkundabanyanga, Stephen Korutaro; … - In: Journal of Financial Reporting and Accounting 16 (2018) 4, pp. 764-786
Purpose: The purpose of this paper is to establish the relationship between corporate governance, ethical culture, Internal Controls over Financial Reporting (ICFR) and compliance with International Financial Reporting Standards (IFRS) by microfinance institutions (MFIs)....