Internal audit plays a vital role in the corporate governance process. The perceived poor internal audit practices, mainly caused by a lack of independence, have resulted in sound corporate governance practices evading the company; thereby leading to the abysmal performance of the majority of companies. The study, therefore, seeks to ascertain the practices of internal audit and corporate governance at Kenema Government Hospital with a specific focus on ascertaining the existence of internal fin...

Accounting 

The study used PRISMA-guided systematic review of studies on the subject of public audit systems with particular reference to surcharge and disallowance systems in various nations. It makes inferences that can inform institutional and legal changes in the public sector of countries especially whether audit accountability can be enhanced by way of enforcement, independence and integration with governance frameworks. According to 37 peer-reviewed publications between 2020 and 2025, six main themes...

Accounting 

The research investigates the impact of corporate governance mechanisms on financial reporting quality (FRQ) in Egyptian firms. The study sample includes 68 nonfinancial firms obtained from the top 100 most active firms listed in Egyptian stock exchange (EGX). Secondary data was obtained from both the annual reports of Egyptian firms and sourced from Refinitiv Eikon Datastream for a 9-year period from 2014 to 2022. Using random effects multiple regression, findings reflect that not all corporate...

Corporate Governance  Accounting  Financial Reporting 

The investment in education creates present costs but brings benefits in the future such as increased earnings, improved health, economic growth, long life, and better service delivery in the place of work. The student expenses include but are not limited to tuition fees, books, and lodging costs which can be classified as direct costs and the opportunity cost of forgoing present leisure for expected benefits. Taking a loan from a bank requires collateral such as houses or machinery but this is ...

Accounting 

This study provides an assessment of the operationalization of Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Explicitly, this piece of work suggests strategies for the application of environmental management accounting systems practices that have been adopted by the management and how corporate social responsibilities are adopted. The findings of this study indicated that there is a high responsiveness to the importance and effectiveness of environ...

Accounting 

Most Tax administrations around the world have now resorted to digitalization in tax administration due to continuous technological innovation, business change, and the need to improve services, optimize operational efficiency and increase tax compliance and revenue collections. Digitalizing tax administration is creating changes in the way tax is administered and taxpayers’ compliance with the NRA. It is important to embrace the opportunities of reforming tax administration through digitalizati...

Accounting 

Purpose of the Paper: The aim of this research is to examine the contributions that publications have made to the literature on legitimacy. This presentation will also give insights into the roots of legitimacy theory as it appears in the literature, the gaps, intersections with other theories, and theory criticisms. Design/Methodology/Approach: As a reflection, this study uses a survey of the social and environmental accounting and institutional literature from a number of decades to provide li...

Accounting 

Business formation, expansion, and operations are affected as a result of tax reforms. Sierra Leone Goods and Services Tax (GST) is a modern form of sales tax, a tax on the consumption of imported and locally produced goods and services. GST is chargeable at every stage of production, distribution, and supply. GST is not a new tax in Sierra Leone, it’s a replacement of seven taxes by simplifying and streamlining indirect taxation and reducing the cost of administration of the National Revenue Au...

Accounting 

Critics of foreign aid programs have long argued that poverty reflects government failure. In this paper, I test predictions for aid effectiveness based on an analytical framework that relates aid effectiveness to political regimes. Based on a systematic review of the impact of aid on both state capacity for, and elite commitment to sustainable development, this article concludes that a better understanding of the impact of aid has the potential to directly inform practices of international deve...

Accounting 

This research focused on the Study of Causes and Effects of Cost Categorisation on Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Specifically, this study serves as a continuation of the previous article on environmental management accounting. It focused on the present environmental cost paid to produce environmental reports, developing a compliance strategy, and also taking a critical look at the use of knowledge management systems in environmental...

Accounting