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The purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems. The analysis encompassed six companies from Aus...

Materias / palabras clave: Psicología; Publicaciones periódicas; Psychology; Periodicals; Psicologia; Publicaciones periodicas

Materias / palabras clave: Salud pública; México

Materias / palabras clave: Spain; España; Finance, Public; Auditing; Law and legislation; Public administration; Finanzas públicas; Auditoría; Derecho y legislación; Administración pública

The author explores the causes giving rise to a phenomenon of the recurrence, over the latest three years (2022–2024), of the drawbacks in audit entities’ practices regularly revealed by the external audit quality co...

Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge. Recurring financial irregularit...

This scientific approach focuses on current trends in internal audit activity and internal control procedures in the context of the need to streamline the economic activity of public institutions in the Republic of Mol...

Needs of the population in a particular area are financed from the budget. The volume of budgetary funds determines the ability of satisfying those needs. Budget fund sources of local units are prescribed by legal provis...

Internal auditing is increasingly recognized as a vital mechanism for fostering transparency and accountability within the public sector, particularly in emerging economies like Vietnam. However, the rapid onset of digit...

The article elaborates on an uncommon but disregarded theme. It touches upon issues of implementing the principle of profession skepticism in the auditing practice and related cognitive risks. Professional skepticism is ...

During the golden-time phase of urban disasters, emergency response systems must issue timely directives that remain compliant with jurisdictional policies and regulations, even when early human reports precede reliable ...

The Ukrainian Ministry of Finance has recently intensified efforts in attempting to amend, once again, the legal regulation of auditing in Ukraine. Many amendments to the Law of Ukraine on Audit of Financial Reporting an...

Background: Food environments have substantial impacts on broader environmental sustainability. Studies have measured these impacts in public settings (education, health, recreation, retail) and private households. Howev...

Introduction The obstetric complications remain the leading cause of death in women of reproductive age and their neonates in low and middle-income countries. These deaths are largely preventable through providing qualit...

Investors and other users of financial statements seek for the information that is less likely to be affected by possibilities of financial number games. Accounts manipulations have become an issue of critical importance...

In the report about effectiveness of selected Active Labor Market Programs (ALMP) published in 2015 by the Supreme Audit Office (NIK) one can find conclusions which may indicate the occurrence possibility of the performa...

The article underscores the relevance of studies devoted to problems of debt policy in Ukraine from its optimization perspective. The need to reform the domestic debt policy on the basis of advanced methodological approa...

The article elaborates on peculiar features of the operation of the professional pre-higher education in EU countries. As the relevance of this study stems from intensive processes of integration of the Ukrainian educati...

This study investigates how systemic corruption within Serbia’s publicly funded animal-welfare apparatus perpetuates large-scale cruelty toward dogs and cats. Its primary aim is twofold: (1) to trace the legal and admi...

Abstract Background Large language models (LLMs) are increasingly used by the public to seek health information, including explanations of medical treatments and clinical trials. Objective The objective of this study was...

Importance Anatomy-based fitting (ABF) in cochlear implant (CI) users is an emerging method that individualizes the frequency allocation of the sound-coding strategies based on cochlear anatomy, aiming to reduce frequenc...

In consideration of the multiplicity of social contexts, it becomes apparent that the difficulties encountered in guaranteeing gender equality are markedly disparate. Consequently, there is no universal model that can be...

Celem artykułu jest ocena stosowania Międzynarodowych standardów praktyki zawodowej audytu wewnętrznego w procesie organizacji i czynnościach audytowych w jednostkach sektora finansów publicznych. Analizę przeprow...

Global university rankings have increasingly come to function as a proxy for quality, shaping institutional priorities, internal quality assurance (IQA) practices, and scholarly labour in ways that may conflict with loca...