In order to survive, Ukrainian enterprises in the conditions of war must look for new ways of effective management, a higher degree of integration of risk management and strategic management. Management accounting helps make risk-based decisions to achieve strategic goals. The expert survey...

This study aims to contribute to the knowledge about the impact of online education, induced by the Covid-19 pandemic, on the motivation of business and economics students. A survey was conducted with students from three higher education institutions located in Portugal, during the first...

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...

The speeding business operations and the necessity for strategically-oriented activities determine the relevance of research in the domain of business audit, including marketing. Given the feasibility of studying these aspects of internal control, the objective of this paper is to improve the...

This study aims to present the conceptual framework of performance audits impact that support our investigation of the process of selection performance audit topics at Supreme audit institutions (SAIs) level. The results of the study include the technique for choosing performance audit topics...

This paper extends the prior studies on corporate performance by empirically exploring the impact of overall corporate governance structure on firm performance. To unveil the objective of this study, firstly corporate governance index is built using Principal Component Analysis with 6 (six)...

This study investigates the influence of audit committee characteristics on the sustainability disclosure among the Nigerian listed banks. Using the Fixed Effect regression estimator of panel data for ten (10) listed banks in Nigeria over the period of 2014-2016, the result shows that the...

This study measures the cognitive moral development and tests its interaction with antecedent variables of prosocial behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal auditors of local government (APIPs) to be a...

The objective of this paper is to examine the effect of personality, perceptions of the organizational environment, and characteristics of violations on the whistleblowing intention in educational institutions. This study is expected to contribute to the management of higher education to protect...