Kabuye, Frank; Alinda, Kassim; Bugambiro, Nicholas; … - In: Cogent Business & Management 8 (2021) 1, pp. 1-23
extended to the management of MFIs by tasking them to account for lapses in ICFR. This would reduce incidences of senior … management usurping the powers of the board, which would lead to overriding of ICFR. Also, policies should be specific on the … composition of the board to improve its intellectual potential. To the authors' knowledge, this study provides initial empirical …