... Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only AI adoption Financial Transparency Myopia Internal control M15 M40 Technological advancements are rapidly transforming the realm of corporate governance, with artificial intelligence (AI) leading...

... analysis on panel data applied to 36 countries in the Middle East and North Africa (MENA) region and sub-Saharan Africa over the period 2010–2020, the authors test the impact of IPSAS adoption on transparency, accountability and perceptions of less corruption. The authors examine the moderating role...

... unfettered power by the CEO or Chair enhances the positive aspect of board quality through improved board dynamics, which in turn enables the contribution of female directors towards decreasing EM. The lack of transparency on financial reporting has been the root of serious accounting scandals...

...Hawa Ahmad; Sitti Hasinah Abul Hassan; Suhaiza Ismail Purpose This paper aims to examine the level of transparency of the electronic procurement (e-procurement) system in Malaysia. Design/methodology/approach Using the content analysis method, 23 transparency disclosure items from the Website...

... the dome of the public sector, willing to enhance public accountability throughout greater transparency. Also, it might help the public managers to outline a long-term development plan about how to create value and to whom, material issues, risks and strategy through the integrated reporting, a cornerstone...

... for other countries considering similar developments in their PFMR. Control MENA Accountability Transparency Performance-based budgeting Public financial management reform 28 08 2017 19 11 2017 08 01 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited...