This study aimed to examine the role of performance audit in public sector organization by analyzing various literature on performance audit in public sector organization. Based on ground theory, performance audit has purpose to enhance performance and accountability hence the role of this audit...

The validity of the use of financial statements as a source of information for detecting financial distress is questionable because of the opportunistic behaviour of the company’s management. This study aims to analyse the effect of accrual earnings management, real earnings management, and...

Developing nations have the task of effectively managing their external debt. The government is urged to comprehend the decisive component in managing its external debt, despite the varying viewpoints among economists. In addition, the world sees the need for institutional quality to optimize...