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This study aims to analyze S.C.O.R.R.E. (stimulus, capability, opportunity, capability, cooperation, and ego) as the cause of financial statement fraud. The study was conducted on B.U.M.N. companies in Indonesia as a population with published financial statement analysis units with a total of 122 as samples obtained by purposive sampling technique after being selected for the period 2014-2018 (five years). The Binary Logistics regression technique is used in analyzing data with the dependent variable using a nominal scale (0-1) as a measurement of financial statement fraud. The study concludes that not all measurement dimensions are predicted to affect the occurrence of fraud in financial statements, while measurements using other dimensions prove a significant influence on the event of financial statement manipulation. The study results provide a reference to the potential for preventing financial statement fraud by identifying several measurement dimensions that can trigger financial statement fraud. Research using Binary Logistics regression would be better confirmed through observation, either by interview or primary data that supports and predicts the results of the analysis that was not carried out in this study, so the conclusions obtained have not fully concluded the existing phenomena.

This study aims to examine the effect of governance with the proxy of the Independent Commissioner, Audit Committee, Leverage, and Company Size on Bank Financial Performance in banking. The population in this study are banking companies that have gone public on the Indonesia Stock Exchange in the 2018-2020 period. The sampling technique used was nonprobability sampling with purposive sampling and used Panel Data Regression Analysis Model. The results show that partially the Independent Commissioner has no significant effect on the Bank's Financial Performance, the Audit Committee has a significant effect on Financial Performance, leverage has a significant effect on Financial Performance, firm size has a significant effect on the Bank's Financial Performance. Simultaneously, the Independent Commissioner, Audit Committee.

The purpose of this study is to present a case for the need for audit committee in Constituency Development Fund to promote corporate governance and accountability in constituency development fund management in Nairobi Province, Kenya. The study provides an analysis and critique of the extent of engagement research in the field of corporate governance and accountability in constituency Development Fund management and present case for further research that may be directed to outside Nairobi province. The study found that the extent of literature in the field of corporate governance and accountability and reporting in contrast to the field to management CDF in Nairobi had largely ignored the practice within CDF organizations. The study arguesthat CDF can benefit from the methodological and theoretical insights of audit committee and other disciplines. The study suggests where further contributions might be made by future research endeavors engaging with audit committees with organizations. Engaging audit committee in CDF governance and accountability has the potential to improve theorizing practice and the sustainability performance with organizations. Drawing on the methods and theories of other disciplines and the papers in the special issues (of audit committee) the study presents away forward for researchers engaging with audit committees in organizational practicing corporate governance and accountability.

This study mainly aimed to examine the impact of the COSO’s internal control system components (Control Environment, Risk Assessment, Control Activities, Information-Communication, Monitoring) on corporate governance principles (justice, transparency, accountability and responsibility) through the example of a leading educational foundation in Türkiye. In the study, it was investigated whether there was a significant relationship between the perceptions of employees regarding the effects of the internal control system components on corporate governance. It was also investigated whether these perceptions differed according to demographic characteristics such as gender, age, education, length of service, position. Methodologically, a descriptive online survey method including a questionnaire was applied to collect data. The survey was sent to 234 participants in different departments and positions working in the foundation, and 197 employees responded. The data were analyzed with SPSS-22. The survey, which was suitable for a 5-point Likert scale, included statements regarding demographic characteristics and COSO’s main internal control components and corporate governance principles. The study concluded that all COSO components have a significant and positive relationship with corporate governance principles. In addition, a stronger relationship was revealed between transparency and accountability principles and internal control components compared to others. Furthermore, it was indicated that these perceptions differed according to demographic characteristics. While significant differences were found in perceptions according to demographic characteristics such as gender, age and position, no differences were found according to education and working years criteria. The study is considered to contribute to the literature because it is the first study to examine the impact of the main COSO internal control components on corporate governance principles, together with the example of a leading educational foundation. The study is limited by the selected sample educational foundation, the number of respondents, survey questions-answers, the applied statistical analysis method and tests. Therefore, in order to reach more general results, it is suggested to expand the studies with more diverse and larger numbers of educational foundations, employees, survey questions and statistical methods.

This study examines the correlation between market culture and the dimensions of sustainability performance—economic, environmental, and social—within African Civil Aviation Authorities (ACAAs), while also exploring the mediating influence of corporate governance. A quantitative, cross-sectional methodology was utilised, incorporating data from 371 managers across 54 ACAAs. Data were evaluated with Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that market culture exerts a substantial beneficial impact on all three aspects of sustainability performance: economic, environmental, and social. Corporate governance did not act as a mediator in the interaction between market culture and economic sustainability. Furthermore, corporate governance substantially mediated the links between market culture and both environmental and social sustainability performance among ACAAs. The findings underscore the necessity of synchronising organisational culture with governance frameworks to attain holistic sustainability results in the civil aviation sector. This study advances institutional theory by highlighting the interaction between internal cultural and governance structures and institutional forces, hence improving legitimacy and performance in the civil aviation sector.

This study mainly aimed to examine the impact of the COSO’s internal control system components (Control Environment, Risk Assessment, Control Activities, Information-Communication, Monitoring) on corporate governance principles (justice, transparency, accountability and responsibility) through the example of a leading educational foundation in Türkiye. In the study, it was investigated whether there was a significant relationship between the perceptions of employees regarding the effects of the internal control system components on corporate governance. It was also investigated whether these perceptions differed according to demographic characteristics such as gender, age, education, length of service, position. Methodologically, a descriptive online survey method including a questionnaire was applied to collect data. The survey was sent to 234 participants in different departments and positions working in the foundation, and 197 employees responded. The data were analyzed with SPSS-22. The survey, which was suitable for a 5-point Likert scale, included statements regarding demographic characteristics and COSO’s main internal control components and corporate governance principles. The study concluded that all COSO components have a significant and positive relationship with corporate governance principles. In addition, a stronger relationship was revealed between transparency and accountability principles and internal control components compared to others. Furthermore, it was indicated that these perceptions differed according to demographic characteristics. While significant differences were found in perceptions according to demographic characteristics such as gender, age and position, no differences were found according to education and working years criteria. The study is considered to contribute to the literature because it is the first study to examine the impact of the main COSO internal control components on corporate governance principles, together with the example of a leading educational foundation. The study is limited by the selected sample educational foundation, the number of respondents, survey questions-answers, the applied statistical analysis method and tests. Therefore, in order to reach more general results, it is suggested to expand the studies with more diverse and larger numbers of educational foundations, employees, survey questions and statistical methods.

This study examines the correlation between market culture and the dimensions of sustainability performance—economic, environmental, and social—within African Civil Aviation Authorities (ACAAs), while also exploring the mediating influence of corporate governance. A quantitative, cross-sectional methodology was utilised, incorporating data from 371 managers across 54 ACAAs. Data were evaluated with Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that market culture exerts a substantial beneficial impact on all three aspects of sustainability performance: economic, environmental, and social. Corporate governance did not act as a mediator in the interaction between market culture and economic sustainability. Furthermore, corporate governance substantially mediated the links between market culture and both environmental and social sustainability performance among ACAAs. The findings underscore the necessity of synchronising organisational culture with governance frameworks to attain holistic sustainability results in the civil aviation sector. This study advances institutional theory by highlighting the interaction between internal cultural and governance structures and institutional forces, hence improving legitimacy and performance in the civil aviation sector.

The conception of corporate governance practices remains a challenge across state entities in developing countries including South Africa. Corporate governance principles such as accountability, responsibility, reliability, ethical standards are core elements of effective and quality performance that spurs quality delivery of primary services. Positivism strategy aided by quantitative primary data was applied. Empirical data was collected through the administration of questionnaires to geographically dispersed 106 participants who were randomly and purposively selected. The authors used a structured questionnaires aided by quantitatively analyses through the Statistical Package for Social Sciences (SPSS) version 25.0. Key findings on this paper revealed that all the corporate governance principles contribute to entity’s performance. However, “fairness” largely contributes more to the level of performance. The study recommends policy makers and consultants need to embark on awareness campaigns through educational programmes.   

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 examines the effect of tax incentives and corporate voluntary disclosure related to covid-19 on interim reports on firm value. This study tested the two independent variables using the dummy variable method. The provision of tax incentives related to Covid-19 is based on government policy. The company's voluntary disclosure of covid-19 in interim reports is based on notes to financial statements. The method used is purposive sampling. The number of samples obtained was 114 companies selected according to the research criteria in the 1st and 2nd quarter 2020 periods. This study used multiple regression analysis and panel data. The results show that the variable giving tax incentives related to Covid-19 negatively and significantly affects firm value. Meanwhile, the variable company voluntary disclosure related to covid-19 in the interim report shows unidirectional results, but has no effect on firm value.