Apart from bringing many social problems, the COVID-19 pandemic also possesses opportunities to increase competitive advantage for higher education institutions (HEIs). While almost all HEIs activities are required to run online, IT resource orchestration capability becomes a differentiating...

This paper reviews the two main methods used by government Social Security departments to draw up the so-called actuarial balance of the pay-as-you-go pension system, focusing especially on results, methodology and actuarial issues. The specific models studied are those in the United States,...

The requirements of joining the European Union have imposed the need for candidate countries to reconsider their control mechanisms related to the use of public funds, and to assess the extent to which they ensure compliance with the principles of good governance, including economy, efficiency...

Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing. Design/methodology/approach Sixty-six internal...

This paper examines the determinants of internal audit outsourcing from the macro perspective of financial ecological environment. We find that in regions with a poor financial ecological environment, firms are more likely to outsource internal audit and more inclined to outsource to other...

Timor-Leste weathered the global financial crisis well and experienced healthy economic growth rates. It has made solid progress in strengthening the public financial management systems. The budget document provides comprehensive information; fiscal transparency is high. The Ministry of Finance...

This report focuses on Observance of Standards and Codes on Fiscal Transparency for Turkey. Turkey has continued to make progress toward meeting the requirements of the fiscal transparency code, in particular through a substantial overhaul of the legal system. The adoption of the Public...