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This paper examines the effect of audit committee effectiveness on the corporate governance practices of regulatory authorities in Tanzania. Data was collected from 18 regulatory authorities, using a random sample of 241 respondents out of 362 eligible participants consisting of board members, management, accountants, and auditors. A structured survey questionnaire with a 5-Likert scale was used. Data analysis was performed using the IBM SPSS software, with a structural equation modeling technique consisting of confirmatory factor analysis to analyze the relationships between independent and dependent variables. The validity and reliability of the survey instrument and collected data were tested and found to be within acceptable limits. The study found that audit committee effectiveness is positively associated with the corporate governance practices of regulatory authorities in Tanzania, with the audit committee advisory role significantly contributing to the audit committee characteristics. The study recommends establishing robust policies on corporate governance practices, particularly establishing the National Corporate Governance Codes to enhance the audit committee's governance role. The Government, policymakers, scholars, boards, audit committees, and other stakeholders may use these results to enhance the practical roles of audit committees. The practical implication of the study includes the urgent need for Tanzania to establish the National Corporate Governance Codes, building capacity for audit committee members, enhancing collaboration between internal auditors and external auditors, and strengthening corporate governance oversight mechanisms. This research is the original work of the authors and has not been studied elsewhere.

This study aims to resolve the inconsistencies in prior research regarding the effects of capital structure, firm size, and good corporate governance (GCG) on company value. Additionally, it investigates the moderating role of corporate social responsibility (CSR) in the relationship between financial performance and company value, offering new insights into this dynamic interaction. This study utilizes a saturated sample or census approach, including all population members, due to the small population size and the researcher's ability to access the required data. Data from 71 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022 were obtained from their financial statements and annual reports. A quantitative analysis was conducted using Partial Least Square (PLS) regression with the SmartPLS 4.0 software. The results indicate that capital structure, company size, and GCG significantly impact financial performance. Additionally, capital structure was found to significantly affect company value, while company size and GCG did not. Financial performance significantly influenced company value, but CSR did not directly affect company value and did not moderate the relationship between financial performance and company value. 

This study investigates how corporate governance (CG) principles affect the financial performance of Small and Medium Enterprises (SMEs) in Kwa-Zulu Natal (KZN), South Africa, using stewardship theory. Corporate governance (CG) encompasses the regulations, procedures, and mechanisms Overseeing the administration and implementation of a business. Efficient corporate governance (CG) is crucial for Small and Medium Enterprises (SMEs) to function with maximum effectiveness and optimise entrepreneurial value. The study seeks to fill this vacuum in information by investigating the impact of using stewardship theory, which prioritises the long-term interests of stakeholders, on the financial performance of small and medium-sized enterprises (SMEs) in KZN.A quantitative approach was employed and a cross-sectional design was employed to survey 217 SMEs in the Durban South area. Descriptive statistics reveal a diversified KZN SME environment, with a predominance of medium-sized businesses, balanced gender representation, and a variety of business ages and educational backgrounds among owners and managers. Inferential statistics show significant correlations between CG principles and financial success metrics of SMEs, particularly affecting returns on invested capital and assets, net profit, asset value, and sales turnover. The results are consistent with earlier studies on the beneficial effects of CG on SME performance. The study is limited to SMEs in the Durban South area and may not be generalizable to other regions. Future research might compare studies across different areas and examine the long-term effects of CG on SMEs to identify optimum practices. The study recommends prioritizing efficient CG procedures tailored to SME needs. It suggests developing business management competencies and advocating for supporting legislation to enhance SME performance.

This study aims to explain the practice of fraud prevention by internal auditors of the local government of Malang City. The research method used is critical ethnomethodology in the local government environment of Malang City. Seven informants served as key informants. The results showed that the internal auditors of the local government of Malang City have not been able to carry out their role optimally, due to the weak legitimacy of internal auditors, community involvement in fraud prevention programs, and partial fraud prevention activities. As a result, the research findings provide an overview of the regional inspectorate's institutional integration with elements authorized to handle fraud cases, such as BPKP and BPK. The findings of this study suggest that the Malang City Inspectorate should gain legitimacy through regulations, government support, and effective and efficient consultation to identify and prevent fraud.

The paper intended to evaluate the extent of corporate disclosure compliance and its effect on the financial performance of Bangladeshi pharmaceutical companies listed on the DSE during a twelve-year period, from 2007 to 2020. The study explored the affinity between the Corporate Governance Disclosure Index (CGDI) and firm financial performance employing econometric techniques, such as fixed effect and random effect models. The study calculated the disclosure scores as a percentage of a given firm's overall score to the probable score it could achieve. The CGDI of the sample companies showed a positive and substantial effect on company performance as an accounting measure ROA and an insignificant effect as a market measure Tobin’s Q. The study also revealed that sample firms followed the BSEC guidelines partially. These findings have implications for companies that fail to comply with the full disclosure principle, which holds that a company must disclose all material information in its financial statements in order to touch the reader's comprehension of those statements. In addition, these results imply that the code of CG requires a thorough examination to make essential modifications.