The mediating impact of reporting quality on the relation between cost of corruption and sustainable development of higher education institutions: A case of Cairo University
| المصدر: | مجلة المحاسبة والمراجعة |
|---|---|
| الناشر: | جامعة بني سويف - كلية التجارة |
| المؤلف الرئيسي: | Nowar, Rola Samy (Author) |
| مؤلفين آخرين: | Daw, Said (Co-Author) , Adly, Amr (Co-Author) |
| المجلد/العدد: | ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الصفحات: | 236 - 263 |
| DOI: |
10.21608/NAUS.2018.90027 |
| ISSN: |
2314-4793 |
| رقم MD: | 933431 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Higher Education Institutions | Cost of Corruption | Reporting Quality | Sustainable Development | Exploratory Case Study
|
| رابط المحتوى: |
عدد مرات التحميل
53
| المستخلص: |
Objective- this paper objective is to measure the direct influence of anti¬corruption strategies on the sustainable development SD of higher education institutions HEIs. It also measures the indirect impact of anti-corruption strategies on SD of HEIs, in case of considering reporting quality as a mediating variable. Design/methodology/approach- a qualitative case study is conducted to explore the context within which the SD of Cairo University CU could be enhanced. Anti-corruption practices, derived from National Strategy for Anti-Corruption, are analyzed for probable impact on the reporting quality of CU as a public HEI and the sustainable performance of such institution. Theoretical foundation- the analytical framework of the paper is based on stakeholders' theory taking into consideration the different parties that constitute the environment surrounding the case under study; CU. Findings- analyzing the data collected from the structured interview conducted with top administration in CU, it is found that, to a greater extent, the quality of reporting, influences the sustainable performance of CU in terms of international ranking more than the actual implementation of anti-corruption practices. Analysis also revealed that implementing the Egyptian National Anti-Corruption Strategy, improved greatly the transparency and academic integrity of the university, and to a lower degree it influenced the practices governing employment, and decision-making, and financial management practices. Thus, not all Anti-Corruption indicators had the same impact either on the reporting quality, or the sustainable development of CU. Practical Insight- this paper provides proof regarding the extent to which CU adoption of anti-corruption practices and proper reporting standards improve its SD. It is also observed that reporting anti-corruption practices of entities does influence its sustainable performance. |
|---|---|
| ISSN: |
2314-4793 |
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