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|3 10.21608/NAUS.2018.90027
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| 041 |
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|a eng
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|b مصر
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|a Nowar, Rola Samy
|e Author
|9 500916
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|a The mediating impact of reporting quality on the relation between cost of corruption and sustainable development of higher education institutions:
|b A case of Cairo University
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| 260 |
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|b جامعة بني سويف - كلية التجارة
|c 2018
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|a 236 - 263
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|a بحوث ومقالات
|b Article
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|b 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.
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|a التنمية المستدامة
|a المؤسسات التعليمية
|a التعليم العالي
|a جودة التقارير
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| 692 |
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|b Higher Education Institutions
|b Cost of Corruption
|b Reporting Quality
|b Sustainable Development
|b Exploratory Case Study
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| 773 |
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|4 الإدارة
|6 Management
|c 006
|e Journal Of Accounting And Auditing
|f Mağallaẗ Al-Muḥāsabaẗ wal Murāğaʿaẗ Li Itiḥād Al-Ǧāmʿiyāt Al-ʿarabiyyaẗ
|l 001
|m ع1
|o 1922
|s مجلة المحاسبة والمراجعة
|v 007
|x 2314-4793
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| 700 |
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|9 500918
|a Daw, Said
|e Co-Author
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| 700 |
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|9 500920
|a Adly, Amr
|e Co-Author
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| 856 |
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|u 1922-007-001-006.pdf
|n https://naus.journals.ekb.eg/article_90027.html
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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| 999 |
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|c 933431
|d 933431
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