... an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified...

...Medhat Endrawes; Shane Leong; Kenan M. Matawie Purpose This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of accountability on auditors’ professional scepticism. Design...

...Sandra Khalil; Rabih Nehme Purpose The purpose of this paper is to shed light on factors leading to unethical acts committed by auditors from a cultural and gender perspectives. It investigates differences in junior auditors’ attitudes towards audit behavior when a performance evaluation (PE...

...Amoako Kwarteng; Felix Aveh Purpose The study aims to empirically examine the impact of organizational culture on accounting information system and corporate performance of firms in Ghana. Design/methodology/approach A survey was conducted using top corporate executives of diverse firms from...