Purpose The study aims to determine whether audited organizations experience differences between external audits and official controls. Design/methodology/approach A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and...

This study aimed to shed light on the contribution of analytical procedures (APs) to supporting corporate governance. This was achieved through a field study in which a questionnaire was created and disseminated to a random sample of external auditors in Algeria. The data collected underwent...

The research on multi-period optimization using modified interactive multi-objective fuzzy programming for product complaints in pharmaceutical supply chains is new and evolving. This study proposes and develops an integrated multi-period, multi-objective medicine supply chain model in...

Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and improvements in the regulatory framework...

The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted...

The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted...

Financial statement analysts are concerned about the earnings power of companies, thus reliable information from a quality external audit and financial reporting is important as it will have an effect on the performances of GCC companies. On that note, underpinned by the agency theory, this...

Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and improvements in the regulatory framework...

This paper examines the determinants of internal audit outsourcing from the macro perspective of financial ecological environment. We find that in regions with a poor financial ecological environment, firms are more likely to outsource internal audit and more inclined to outsource to other...

This paper focuses on determinants and their impact on the audit of public enterprises in Kosovo. In addition, it analyzes the impact of audit quality on improving the transparency and accountability of those enterprises. The study also assesses factors that affect the effectiveness and...

The generally accepted view is that to achieve macroeconomic stability and sustainable economic growth, good management of public finance is necessary. The concept of external audit of public finance, as a subject of research in this paper, is analyzed as an integral element of public financial...

This study mainly aims to measure the impact of firm characteristics and ipo characteristics on external auditor selection, by examining a sample from BIST firms over the period 2009 to 2013. It was investigated that the firm age, firm size, foreign ownership, international diversification,...

The article analyses influence of the world crisis phenomena upon the national economy, shows a significant necessity of using international reporting standards. It justifies a necessity of strengthening financial control, the goal of which is to detect shortcomings in financial reports and...

Uganda has benefited from international reserve accumulation. The fiscal stance is tighter mainly owing to delays in execution of a large hydropower project. A suspension of budget support owing to theft of donor funds has curtailed spending plans and hurt growth prospects. The authorities have...

This paper provides details of Public Expenditure and Financial Accountability (PEFA) Assessment report for Niger. The measurement of the public financial management performance indicators shows that progress has been insignificant. Reform programs in progress in the area of oversight and...

This article discusses the mission to strengthen the financial system of the Republic of Togo. The European Union Delegation and the Fiscal Affairs Department of the IMF signed a technical agreement with the Togolese government. According to the project, a communication program and a training...

This Technical Assistance Report for Mali examines the performance of its public expenditure management system. The IMF report suggests that payments arrears can possibly be monitored overtime through the financial management system (PRED), based on the validation of invoices. The principle of...

Libya faces a number of challenges to establishing a robust, efficient, and transparent public financial management system. There is a need to establish a clear macrofiscal policy framework. The Sovereign Wealth Fund (SWF) should be a financing fund system with clear and rigid inflow and outflow...

В статье проанализировано влияние мировых кризисных явлений на национальную экономику, отражена существенная необходимость применения международных...