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Guido Modugno, Ferdinando Di Carlo and Manuela Lucchese
This paper addresses the issue of complexity in the administrative processes in public institutions; in particular, accounting routines and processes are examined. Back-office activities, although having a merely supporting role in the delivery of public...
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Elvina Lase,Teng Sauh Hwee,Yusuf Ronny Edward
Pág. 326 - 338
Auditors are required to be professional to carry out their duties properly in examining the client's financial statements to provide benefits to the client and interested parties on the audit results. However, this professional attitude cannot be separa...
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Udochukwu Uneke Alo,Obiamaka Adaeze Nwobu,Alex Adegboye
AbstractThis study aimed at examining the role Government Integrated Financial Information System GIFMIS will play in implementing Sustainable Public Procurement SPP in the Nigeria public sector. The rising global campaign on how developed and developing...
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Helmi A. Boshnak
Pág. 1 - 12
This study examines the impact of audit committee (AC) characteristics on audit quality in the Saudi listed firms. In addition, this study is also evaluating the Saudi CG Code amended in 2017. The data for the study is obtained from secondary (annual rep...
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Phan Thi Bao Quyen,Nguyen Phong Nguyen
In the past decades, enterprise resource planning (ERP) systems have becomeincreasingly automated, particularly for routine management accounting tasks. However, therehas been little research investigating the accounting benefits of adopting ERP systems....
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