Effect of Internal Audit Practices On Aggregate Fiscal Discipline of Government Organisations in Nigeria
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- George Tackie & Edward Marfo-Yiadom & Sampson Oduro Achina, 2016. "Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(11), pages 184-184, October.
- Stephen Gates & Christophe Germain, 2015. "Designing Complementary Budgeting and Hybrid Measurement Systems that Align with Strategy," Post-Print hal-01153921, HAL.
- Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
- Andrea Dello Sbarba & Riccardo Giannetti & Alessandro Marelli, 2015. "A field study of Value-Based Management sophistication: The role of shareholders," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 65-100.
- Aaron Cohen & Gabriel Sayag, 2010. "The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations," Australian Accounting Review, CPA Australia, vol. 20(3), pages 296-307, September.
- Arnold, Markus C. & Artz, Martin, 2015. "Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 61-77.
- Ge, Weili & Koester, Allison & McVay, Sarah, 2017. "Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 358-384.
- Arnold, Markus C. & Gillenkirch, Robert M., 2015. "Using negotiated budgets for planning and performance evaluation: An experimental study," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 1-16.
- Dieter De Smet & Anne-Laure Mention, 2011. "Improving auditor effectiveness in assessing KYC/AML practices: Case study in a Luxembourgish context," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 182-203, January.
- Dessalegn Getie Mihret & Aderajew Wondim Yismaw, 2007. "Internal audit effectiveness: an Ethiopian public sector case study," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 22(5), pages 470-484, May.
- Mary Bryna Sanger, 2013. "Does Measuring Performance Lead to Better Performance?," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 32(1), pages 185-203, January.
- Mohammed ABBA & Mohammed Mahmud KAKANDA, 2017. "Moderating Effect of Internal Control System on the Relationship Between Government Revenue and Expenditure," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 7(4), pages 381-392, April.
- Wang, Cong & Xie, Fei & Zhu, Min, 2015. "Industry Expertise of Independent Directors and Board Monitoring," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 50(5), pages 929-962, October.
- Mohammed ABBA & Mohammed Mahmud KAKANDA, 2017. "Moderating Effect of Internal Control System on the Relationship Between Government Revenue and Expenditure," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 7(4), pages 381-392.
- Tiina Henttu-Aho & Janne J�rvinen, 2013. "A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective," European Accounting Review, Taylor & Francis Journals, vol. 22(4), pages 765-785, December.
- Abdulaziz Alzeban, 2015. "Influence of audit committees on internal audit conformance with internal audit standards," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 30(6/7), pages 539-559, July.
- Joel Behrend & Marc Eulerich, 2019. "The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)," Accounting History Review, Taylor & Francis Journals, vol. 29(1), pages 103-139, January.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Isoboye Jacob Damieibi (PhD), 2022. "Moderating Effect of Information and Communication Technology on Internal Audit Practices and Public Expenditure Management of Government Organizations in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(5), pages 01-08, May.
- Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
- Hamza Mohammad Alqudah & Noor Afza Amran & Haslinda Hassan, 2019. "Extrinsic Factors Influencing Internal Auditors’ Effectiveness in Jordanian Public Sector," Review of European Studies, Canadian Center of Science and Education, vol. 11(2), pages 1-67, December.
- Mu’azu Saidu Badara & Siti Zabedah Saidin, 2013. "The Journey so far on Internal Audit Effectiveness: A Calling for Expansion," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 340-351, July.
- George Kojo Scott, 2019. "Effects of Public Expenditure Management Practices on Service Delivery in the Public Sector: The Case of District Assemblies in Ghana," Journal of Public Administration and Governance, Macrothink Institute, vol. 9(2), pages 71-92, December.
- Abbas, Asad, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints aktqg, Center for Open Science.
- Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
- Arnold, Markus & Artz, Martin, 2019. "The use of a single budget or separate budgets for planning and performance evaluation," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 50-67.
- Majid, Hassan, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints 2xjkd, Center for Open Science.
- Mu’azu Saidu Badara, 2012. "The Relationship between Risk Management and Internal Audit Effectiveness at Local Government Level," Journal of Social and Development Sciences, AMH International, vol. 3(12), pages 389-396.
- Stéphane Lhuillery & Marion Tellechea & Stéphanie Thiery, 2021. "Open innovation in managerial innovation: the case of internal audit," Working Papers of BETA 2021-19, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
- Mu’azu Saidu Badara & Siti Zabedah Saidin, 2013. "The Relationship between Audit Experience and Internal Audit Effectiveness in the Public Sector Organizations," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 329-339, July.
- ADAMU Mohammed. Mahmoud & DAMAGUN, Y.M, 2023. "Determinants of Internal Audit Effectiveness in the Nigerian Paramilitary Agencies," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(11), pages 1005-1022, November.
- Vitor Azzari & Emerson Wagner Mainardes & Aziz Xavier Beiruth & Fábio M. Costa, 2021. "The dimensions of accounting service quality," SN Business & Economics, Springer, vol. 1(8), pages 1-31, August.
- Alexandridis, George & Chen, Zhong & Zeng, Yeqin, 2021. "Financial hedging and corporate investment," Journal of Corporate Finance, Elsevier, vol. 67(C).
- Su, Kun & Wu, Ji & Lu, Yue, 2022. "With trust we innovate: Evidence from corporate R&D expenditure," Technological Forecasting and Social Change, Elsevier, vol. 182(C).
- John R. J. Thompson & Longlong Feng & R. Mark Reesor & Chuck Grace, 2021.
"Know Your Clients’ Behaviours: A Cluster Analysis of Financial Transactions,"
JRFM, MDPI, vol. 14(2), pages 1-29, January.
- John R. J. Thompson & Longlong Feng & R. Mark Reesor & Chuck Grace, 2020. "Know Your Clients' behaviours: a cluster analysis of financial transactions," Papers 2005.03625, arXiv.org, revised May 2020.
- Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
- Feng Guo & Chenxi Lin & Adi Masli & Michael S. Wilkins, 2021. "Auditor Responses to Shareholder Activism," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 63-95, March.
- Simone Aresu & Luigi Rombi & Andrea Cardia, 2019. "Management accounting systems in venture capital-backed start-up companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 35-58.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bcp:journl:v:5:y:2021:i:6:p:08-28. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Pawan Verma (email available below). General contact details of provider: https://rsisinternational.org/journals/ijriss/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.