Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation

Purpose: This study aims to investigate internal control (IC) implementation in higher education institutions (HEIs). This study also explores determinants, obstacles and contributions of IC implementation within HEIs. Design/methodology/approach: The study uses a qualitative research method by cond...

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Bibliographic Details
Main Authors: Sofyani, Hafiez, Abu Hasan, Haslida, Saleh, Zakiah
Format: Article
Published: Emerald Group Holdings Ltd. 2022
Subjects:
Online Access:http://eprints.um.edu.my/43166/
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85102205178&doi=10.1108%2fJFC-12-2020-0246&partnerID=40&md5=dde546f182062b68d6db3a0edcb01226
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