Purpose Big Data analytics (BDA) and its implications for the accounting profession continue
to be a key issue that requires more research and evaluation. As a result, the purpose of this …

Drawing on the new public management and agency theory, this study examines the
mediating role of accountability in the relationship between financial-reporting quality and …

Previous research separately investigated the relationship between competence of the
village official, organizational commitment, leadership, internal control, external pressure …

This study explores the relationship between audit committee characteristics and accounting
information quality by justifying the role of the internal information environment and political …

Purpose: The study explores factors affecting financial statement quality in MSMEs and their
impact on performance. It investigates how financial literacy, technology, control, and …

Abstract Since 2011, successive Governments in Ghana have developed, and implemented
Renewable Energy Master Plan to leverage macroenvironmental forces and encourage …

Non-tax revenue (NTR) is a source of national revenue that has significantly grown over the
last two decades in Indonesia. Apart from the achievement of NTR in the national budget …

This study aims to provide an overview of the effects of risk management and the
implementation of good corporate governance (GCG), and the effectiveness of the internal …

Penelitian ini bertujuan menguji pengaruh langsung partisipasi penyusunan anggaran,
kompetensi dan helthy lifestyle terhadap kinerja aparatur pemerintah daerah dan pengaruh …

Purpose The study evaluates whether an application of Ind-AS that converged with IFRS in
India has enhanced financial reporting quality (FRQ) and how that is reflected in financial …