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Keywords: Uganda
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Journal Articles
Intellectual capital: mediator of board of directors’ effectiveness and adoption of International Financial Reporting Standards
Available to Purchase
Journal of Financial Reporting and Accounting (2021) 19 (2): 272–298.
Published: 04 December 2020
... of Uganda. The data was analyzed using Statistical Package for Social Sciences and MedGraph program (Excel version). Findings Results indicate that intellectual capital mediates the relationship between board of directors’ effectiveness and adoption of IFRS. Results further indicate that board...
Journal Articles
The adoption of integrated reporting: a developing country perspective
Available to Purchase
Journal of Financial Reporting and Accounting (2019) 17 (1): 2–23.
Published: 11 March 2019
...Juma Bananuka; Zainabu Tumwebaze; Laura Orobia Purpose The purpose of this paper is to establish why firms in developing countries are slow to adopt integrated reporting (IR) and what needs to be done to ensure such firms embrace the practice of integrated reporting using evidence from Uganda...
Journal Articles
Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations
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Journal of Financial Reporting and Accounting (2018) 16 (1): 138–157.
Published: 12 March 2018
... This study is cross sectional and correlational. Data have been collected through a questionnaire survey of 52 SCs in Uganda through their Chief Internal Auditors and Chief Finance Officers. Data have been analysed using Statistical Package for Social Sciences. Findings The internal audit function...
