Performance management is an on-going process, which has an essential component part, performance measurement, which involves the identification, supervision and communication of performance results, through the relation to a set of performance indicators. Based on the assessment results,...

Improving transparency and enabling the principal to hold its agents accountable is a major issue in any principal agent relationship. This paper focuses on the role of public auditors in this task and presents evidence on the impact of auditor term length and term limits on government...

This study investigates the role of organizational change in moderating the effect of ethical decision making on internal auditor performance. The study population comprises internal auditors who work in the public sector (a government-owned company in Indonesia). Smart Partial Least Square...

The study examined the effectiveness of the Auditor General’s Office in enhancing public sector accountability in Zimbabwe. The public sector has been characterised by financial irregularities and mismanagement of funds (Bernard, 2009), yet the AG’s office exist to enhance accountability and...

This study investigates the role of organizational change in moderating the effect of ethical decision making on internal auditor performance. The study population comprises internal auditors who work in the public sector (a government-owned company in Indonesia). Smart Partial Least Square...

Why are coordination problems common when public sector organizations share responsibilities, and what can be done to mitigate such problems? This paper uses a multi-task principal-agent model to examine two related reasons: the incentives to coordinate resource allocation and the difficulties...