Masoud, Najeb - In: International Journal of Financial Studies : open … 13 (2025) 2, pp. 1-24
effectiveness (IAE) and sustainability auditing (SA) practices in Libya's public sector, providing valuable insights into its … responses from financial and governmental institutions in Libya. Hierarchical regression and partial least squares structural … auditing and public finance management. While the study is confined to Libya's public sector - potentially limiting broader …