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,...

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 paper wants to highlight the risk evaluation only for The public procurements carried out through demands of supply. Internal auditors must report the results of their work to the general management and any significant weakness discovered during the audit mission. But, on the other hand, we...

Audits are a common mechanism used by governments to monitor public spending. In this paper, we discuss the effectiveness of auditing with theory and empirics. In our model, the value of audits depends on both the underlying presence of abuse and the government's ability to observe it and...

External auditors, both in the private and in the public sector, are in the business of providing information to citizens and other stakeholders, to decide whether and in how far they can trust in what the audited bodies claim has been achieved. Audits of these auditors are governed by standards...

This study aims to identify the main determinants of audit failure and contribute to the current debate raised by recent European Union regulation on auditor's tenure and economic policies to prevent impairment of auditor's independence. We approach audit failure through auditing enforcement...

Accounting fraud is a global concern representing a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Several tricks can be used to commit accounting fraud, hence the need for non-static regulatory...

This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and Auditing of Financial Reporting” was signed into law in 2012. Some of its provisions became effective immediately, while others became effective in January 1, 2013. The law...