Implementation of Continuous Auditing for the Public Sector in Nigeria

Orumwense, Jones

doi:10.20448/2002.11.19.23

Cited by 4 publications

(3 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The analysis for descriptive statistics show that there are about 10% of executive turnover events has occurred during the sampling period. And the percentage value is slightly consistent with two studies in the US which reported at 13% and 10% respectively (Coughlan andSchmidt, 1985 andMehran andYermack, 1997;Orumwense, 2017). The result illustrated in Table 1 shows the sample selection firms based the board listing and its sectors classification as the majority of listed firms with equity plan provided for executives are from regulated market.…”

Section: Study's Findings and Discussionsupporting

confidence: 85%

Incentive Effects of Granting Equity-Based Payment on Reducing Top Executive Turnover

Ismail¹,

Ahmad²,

Norwani³

et al. 2019

RWE

View full text Add to dashboard Cite

The main focus of the study is to examine the incentive effect of granting equity-based payments for reducing turnover among the executives. In specific, the study was guided on determining the influencing effects of managerial ownership and equity-based payment may reduce executive turnover among the Malaysian Listed companies. From the analysis, the main finding shows that firms with equity-based programme with a presence of family control indicates that turnover is likely to be a lower. This implies that family ties play a significant role for removing of inefficient executives. And, where the family members are also served as the board members, the likelihood to shield from being removed is consistent with the management entrenchment hypothesis. Then, extended examination results for the mix pay components of cash and equity reveal the turnover is found to produce less incentive for executives to stay in the firm. The result implies that executives are willing to lose their equity benefits from unexercised value of shares equity and nd the firms fail to restrain executives’ departure as the findings documented in past studies.

show abstract

Section: Study's Findings and Discussionsupporting

confidence: 85%

Incentive Effects of Granting Equity-Based Payment on Reducing Top Executive Turnover

Ismail¹,

Ahmad²,

Norwani³

et al. 2019

RWE

View full text Add to dashboard Cite

show abstract

“…The main reasons quoted for that are governance complexities, cyber is everything (data protection, cybersecurity considerations, staff training), full transparency, reporting on steroids, and skillset shortages [7]. The authors in [8,9,10] have described requirements and problems for the introduction of continuous auditing in Nigeria, Malaysia, and the UK, but no ready used AI platform, or conceptual models, or concrete implementation or evaluations in the literature to date.…”

Section: Related Workmentioning

confidence: 99%

A Machine Learning and Blockchain Platform for Operation Risk Management—An Application to Real-time Risk Awareness System Development

Zipperle

Gottwalt

Becherer

et al. 2021

Futuristic Communication and Network Technologies

View full text Add to dashboard Cite

This paper presents a machine learning and blockchain platform (the Platform) for Real-time Risk Awareness, management and control for large enterprises in the area of big data analytics, the ground truth of heterogeneous information powered by AI and Blockchain. We evaluated the platform through a real-world application known as Realtime Risk Awareness System (ReRAS) to address enterprise risks, and the big data analytics and the Platform achieved 95.8% risk identification accuracy and a possibility of human effort reduction on the risk identification at 90%.

show abstract

“…The existing literature has shown that foreign capital inflows are volatile and pro-cyclical and is declines during crisis times. These patterns have more intensity in the countries having different income levels and are also referred to -sudden stops‖ that refers to immense collapses in capital inflows that subsequently brings crises (Georgiadis, 2016;Orumwense, 2017).…”

Section: Introductionmentioning

confidence: 99%

How the Currency Crisis Effects the Relationship Between Financial Inflows and Economic Growth in Asean Country

Anwar¹,

Darta²,

Widiyanti³

et al. 2019

JSSI

View full text Add to dashboard Cite

The prime aim of the study was to investigate the impact of the financial inflows on the economic growth of ASEAN economies. Meanwhile, the study has examined the moderating role of currency crisis in the relationship between financial inflows and the economic growth of ASEAN countries. The study has employed the panel data methodology to achieve the research objectives. Theoretically and empirically it seems that foreign capital inflows have different possible effects on growth and development performance of an economy. If foreign capital inflows are used in an efficient and productive manner then, they will promote country 's growth performance. If foreign capital inflows are used in unproductive manner then they will not contribute in a long run, their impact on economic development will only for a short run. Furthermore, the financial crisis (currency crisis) also have a significant influence in the attraction of foreign capital inflows. These financial crises effect the flow of foreign capital inflows among the countries. The results suggest that the flow of workers 'remittances in the country has significant positive impact on economic growth. Moreover, the banking and systemic crisis hurt the relationship between REM and EG. Worker remittances are considered as a boon to the countries. It has a positive association with the economic growth and acts a stabilizer during the financial crisis. To ensure the effective inflows of the remittance the government should encourage that remittance should be transferred through formal channels, this can be done by giving cost effective financial services to the remitter, linking the remittance transfer with mobile networks and banks that charge low prices.

show abstract

Implementation of Continuous Auditing for the Public Sector in Nigeria

Cited by 4 publications

References 1 publication

Incentive Effects of Granting Equity-Based Payment on Reducing Top Executive Turnover

Incentive Effects of Granting Equity-Based Payment on Reducing Top Executive Turnover

A Machine Learning and Blockchain Platform for Operation Risk Management—An Application to Real-time Risk Awareness System Development

How the Currency Crisis Effects the Relationship Between Financial Inflows and Economic Growth in Asean Country

Contact Info

Product

Resources

About