Audit quality remains a critical yet under-examined governance concern in Nigerian sub national government parastatals, where recurring audit queries and unresolved financial irregularities continue to undermine public financial accountability. This study investigates the joint drivers of audit quality in Oyo State g...
Accounting Information Systems (AIS) have become increasingly important in supporting organizational transparency, strengthening internal control, and reducing the risks associated with financial and administrative corruption. Although previous studies have highlighted the value of information systems in improving orga...
The empirical evidence indicates that digital transformation in government accounting has a positive and statistically significant influence on public budget efficiency and strengthens digital infrastructure, expanding the integration of government accounting information systems, and improving the digital competencies...
This study aimed to explain the moderating role of environmental uncertainty in the relationship between digital transformation and accounting information quality among firms listed on the Tehran Stock Exchange. This applied study employed a descriptive-correlational and ex post facto research design based on panel dat...
Internal control systems are globally recognized as critical mechanisms for ensuring financial accountability, operational efficiency and regulatory compliance. Mining contributes over 70% of Zambia’s export earnings. However, governance and accountability challenges raise concerns about the robustness of internal con...
The study concludes that IT risk management plays a significant and measurable role in enhancing the performance of the National Treasury and Economic Planning and recommends that the National Treasury and Economic Planning should strengthen and standardise its IT management practices across key areas.
We use cookies to run the site and, with your consent, for analytics and to show ads. See our Cookie Policy.
