Results 81 to 90 of about 5,078,678 (243)

INTERNAL GOVERNANCE AND ROLE OF INTERNAL AUDIT IN FINANCIAL INSTITUTIONS. CASE STUDY: RISK BASED PLANNING [PDF]

Annals of the University of Oradea: Economic Science, 2015
The global financial crisis from 2008 was considered a trigger to reshape the financial systems and to enhance the risk management practices. Considering the developments and new guidelines that are now used it can be observed a “positive” effect of the ...
Andrei Florin
doaj  

Publicly funded private schools and academic achievement: A comparative analysis of PISA data in European countries

British Educational Research Journal, EarlyView.
Abstract This paper analyses differences in academic achievement associated with attendance at publicly funded private schools and public schools across 11 European countries. Using eight waves of PISA data (2000–2022), we apply OLS, IPW and IPWRA estimators to account for observed heterogeneity and mitigate selection bias.
Priya Maurya, Léonard Moulin, Denis Fougère   +2 more
wiley   +1 more source

University strategy in transnational higher education: The strategic approaches of newly established and ‘small’ international branch campuses

British Educational Research Journal, EarlyView.
Abstract Newly established international branch campuses (IBCs) commence operations without a student body, and even after several years, many institutions fail to grow beyond 500 students. Despite having unique strategic needs, small IBCs are largely overlooked in the higher education literature.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source

Internal audit function: a comparison between private and public sector in Nigeria

SHS Web of Conferences, 2017
This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of ...
Madawaki Abdulkadir, Ahmi Aidi, Nasibah Ahmad Halimah   +2 more
doaj   +1 more source

‘…It was my choice to see how I can acquire this Western world education… and I'm happy…’: Structuration and the dialectic nature of being a Nigerian university student in the UK

British Educational Research Journal, EarlyView.
Abstract This paper examines the experiences of Nigerian cross‐border students in UK higher education, focusing on how colonial legacies continue to shape the interplay between structure and agency. Three key themes emerged in the analysis of the data: First, the persistence of a ‘West is Best’ mentality reflects the internalisation of colonial ...
Jennifer Marshall, Jack Bryne Stothard
wiley   +1 more source

The impact of internal control of non-financial reporting-related weaknesses on audit fees: does external audit size matter?

Discover Sustainability
This study intends to examine the impact of internal control of non-financial reporting-related weakness on the audit fees of corporations. To pursue the research objectives, two research questions are formalized: (i) How does internal control over non ...
Husam Ananzeh
doaj   +1 more source

Moderators' perceptions of consistency in Key Stage 2 writing moderation across local authorities

British Educational Research Journal, EarlyView.
Abstract This article explores moderators’ perceptions of the consistency of Key Stage 2 (KS2) writing moderation across Local Authorities (LAs) in England, a process central to securing the reliability and fairness of teacher assessment in a high‐stakes accountability system.
Rebecca Clarkson
wiley   +1 more source

Impact of corporate governance practices on the effectiveness of audit committees in regulatory authorities: evidence from Tanzania

Future Business Journal
This study examines the impact of corporate governance practices on the effectiveness of audit committees within regulatory authorities in Tanzania. This subject is important to regulatory authorities and policy-makers in reflecting on their corporate ...
Habibu Suluo, Gwahula Raphael, Saganga Kapaya   +2 more
doaj   +1 more source

No other choice: The fracturing of reflexivity in families' pathways into (non‐)elective home education in England

British Educational Research Journal, EarlyView.
Abstract In England, education is compulsory, but schooling is not: it is legal for families to home educate their children. This form of education is officially termed by the Department for Education as ‘Elective Home Education’. As this designation implies, many families home educate as a positive and preferential ‘choice’.
Katherine Davey, Lisa Russell, Ron Thompson, Jo Bishop   +3 more
wiley   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source