The study examines the audit expectation-performance gap from the standpoint of the internal audit function from the perspective of a developing economy. It evaluates the audit expectation-performance gap from the ...

This study evaluates the main factors influencing the implementation of International Public Sector Accounting Standards (IPSAS) in Liberia. The study adopted a survey design to collect data using a five-point Likert ...

It is expected that an effective PFM system should ensure efficient allocation of scarce resources, ensuring that scarce resources are deployed to their optimal use; leading to effective delivery of public goods and ...

International Public Sector Accounting Standards (IPSAS) have gained worldwide acceptance and acclaim as an accounting and reporting framework as far as public sector financial reporting is concerned. IPSAS are therefore ...