Ahrens, Thomas; Fabel, Frank; Khalifa, Rihab - In: Qualitative Research in Accounting & Management 13 (2016) 4, pp. 394-414
Purpose The audit of development funds that flow between development not-for-profit organisations (DNPOs) is virtually free from effective external regulation. When programme DNPOs subcontract development work to field DNPOs, they are under current international audit rules free to specify audit...
