Public sector audit is a vital activity within democratic states, which underpins the
relationship between the government and the governed, the executive and the legislature …

IMPACT Auditing fulfils a public interest role for public spending, which is important to
underpin the state and democracy. However, public sector auditing is under increasing …

This article investigates how boards of directors and auditors retrospectively reflect on and
justify their role in the breakdown of governance systems. We focus on state capture in …

IMPACT Audit as adjudication in England has narrowed and become under-resourced, with
consequent delays in the delivery of audit opinions. Local authorities, subjected to resource …

This study proposes Porter's five forces model-based technique that measures a company's
competitiveness through objective indicators and metrics. We introduce a novel model, the …

This study examines the impact of the SIPTL system on the performance of local
governments in Indonesia in addressing audit recommendations. Using a quasi …

Meetings, Incentives, Conferences and Exhibitions (MICE) sector is one of the main
contributors of competitiveness across cities and countries. Geographically, Kenya's vantage …