This paper examines the accounting and auditing practices in non-governmental organizations. It seeks to understand … results show variations in the accounting and auditing practices of the non-governmental organizations. Further analysis … indicates that a number of factors influence the accounting and auditing practices of nongovernmental organizations. Our …

accounting environment, lack of executive capacity, the unsatisfactory performance of the Public accounts committee (PAC) and …, bestirring the PAC to be alive to its responsibilities and improving the accounting environment …

This article examines the private mechanisms used to safeguard quality in auditing, with a view to defining rules … in auditing, based on the use of quasi-rents to self-enforce quality dimensions. Particular attention is paid to the role …

auditing to non-audit services and from non-audit services to auditing. While knowledge spillovers from non-audit services to … auditing is a known result [e.g. see Simunic (1984)] the presence of knowledge spillovers from auditing to non-audit services …

firm's internal control and accounting system they become semi-detached from strategy - their business acumen falters. Top …

internal auditing in risk management in public institutions from Bihor County. The method chosen is the research is based on …

knowledge spillovers (or economies of scope) from auditing to non-audit services and from non-audit services to auditing. While … knowledge spillovers from non-audit services to auditing have been found in prior research [e.g. see Simunic 1984], the presence … of knowledge spillovers from auditing to non-audit services is a new result. Contrary to recent results in Ferguson et al …