Pelaporan merupakan medium penting dalam menzahirkan akauntabiliti entiti sektor awam. Namun tahap pelaporan sedia ada masih tidak memadai untuk memenuhi tuntutan akauntabiliti pihak berkepentingan. Terutamanya aktiviti yang kompleks seperti Pengaturan Kerjasama Awam Swasta atau dikenali sebagai Public- Private Partnership (PPP). Kekurangan ini boleh memberikan indikasi terhadap ketidaktelusan dan berpotensi mengancam kelestarian pelaksanaan projek-projek di bawah pengaturan PPP. Sehubungan itu, kajian ini meneroka pandangan pihak berkepentingan dalaman mengenai keperluan penyediaan laporan khusus berkaitan pengaturan PPP bagi memperkukuh akauntabiliti. Secara khusus, kajian ini berusaha mendapatkan perspektif pihak berkepentingan terhadap amalan pelaporan sedia ada dan mengesahkan keperluan untuk membangunkan satu kerangka kerja pelaporan pengaturan PPP yang komprehensif. Dengan memfokuskan kepada projek-projek infrastruktur, kajian ini mengaplikasikan pendekatan kualitatif melalui kaedah temu bual melibatkan pihak berkepentingan dalaman di lapangan yang dipilih secara pensampelan bertujuan. Dapatan kajian menunjukkan bahawa sehingga kini belum terdapat laporan yang mendedahkan maklumat projek PPP secara menyeluruh kepada pihak awam. Hasil kajian turut melaporkan keperluan penyediaan laporan khusus dan pembangunan satu kerangka kerja pelaporan yang bersesuaian sejajar dengan keunikan dan kompleksiti pelaksanaan pengaturan PPP. Kajian ini menyumbang kepada bidang pengurusan dan pelaporan PPP serta berpotensi menjadi asas bagi penyediaan panduan pelaporan yang efektif dalam usaha memperkukuh akauntabiliti sektor awam, khususnya di kalangan pihak yang terlibat dalam projek PPP. Kata kunci: Akauntabiliti; kerangka kerja pelaporan; kerjasama awam swasta; pelaporan sektor awam

Amidst the rapidly evolving banking sector and the consequential increase in insolvency risk, exploring extensive governance mechanisms to ensure financial stability is critical. This study conducts a systematic literature review to examine the role of Corporate Governance (CG), Shariah Governance (SG), and Institutional Governance (IG) in managing insolvency risk in banking. The review analyzed 55 relevant articles from Scopus and Web of Science (WoS) databases from 2012 to 2022 using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Thematic analysis produced three main themes: governance, bank-specific and macroeconomic factors, further divided into 12 subthemes. The weight analysis indicates that none of the governance mechanisms can be considered the best predictor. Well-utilized factors include board size, duality, independence, audit committee size, and public, government, foreign, and institutional ownership. Promising variables for effective risk management include CRO independence, risk and audit committee meetings, audit committee experience, Shariah Board size, and adherence to the rule of law. Moreover, the review sheds light on the areas that require further investigation and suggest recommendations for future studies. The findings revealed that governance has diverse dimensions and varying effects on risk management strategies, enriching the theoretical understanding of its role in banking. It highlights the critical need for a more integrated approach to governance in banking risk strategies, considering the unique demands of CG, SG, and IG to mitigate insolvency risk effectively. This study offers insights to banks and regulatory bodies on implementing effective governance structures for sound risk management practices towards strengthening the banking system's resilience.

Accountability (a subset of governance) has become an important aspect of public service reform, and a higher level of accountability has been cited as a factor in improving the efficiency of healthcare systems. In that general context, accountability is explored in public health organizations through a case study of King Abdullah Medical City (KAMC) in Mecca. The study focuses on identifying key dimensions that influence accountability from the perspective of outpatients in relation to four overarching concerns (dimensions): Medical Professionals, Administration and Management, Legal Enforcement and Ethical Issues, and Government Action. The analysis is based on quantitative data collected from 440 KAMC outpatients using an online survey questionnaire designed especially for this study. The study’s main findings indicate that with the exception of Administration and Management, all the accountability dimensions showed a high level of agreement from patients that indicated a satisfactory level of accountability at KAMC. However, Administration and Management was found to be an area in need of significant improvement at the focal institution. Further, the findings underscore the effectiveness of government action, as supported by Vision 2030 in the context of KAMC, in contrast with the findings of other studies in which the challenges related to government initiatives are emphasized (e.g., Nurunnabi & Islam, 2012). Keywords: Accountability dimensions, patient perspectives, King Abdullah Medical City (KAMC), healthcare, SEM, and patients’ perspectives.

This study examines the relationship between the provision of non-audit service (NAS) and financial statement restatements (FSR) among companies in China. Concerns were raised that the provision of NAS to the same audit clients is more likely to result in a restatement of financial statements. This study also tests the direct and moderating effect of audit quality (AQ), measured as Big 4 and Local Top-10 on the relationship between the provision of NAS and the restatement of financial statements. The China localization policy among international audit firms increases the importance of exploring the impact on NAS and FSR. This study analyzes the sample of 13,676 observations for the period of 2010 to 2021 from China-listed companies. The study found that the provision of NAS was more likely to restate the financial statements, which is consistent with the belief that the provision of NAS compromises audit independence. The study finds that Big 4 audit firms reduce the potential of FSR but no evidence was derived from Local Top-10 audit firms. Nevertheless, the study also finds that the interaction of AQ, in either Big 4 or Local Top-10 audit firms did not weaken the impact of NAS on FSR. The results have aroused the thinking of companies and audit practitioners, where they need to limit their investment in NAS to remain AQ. This study’s contribution is novel to demonstrate the importance of NAS and AQ in financial statement quality management among companies listed in China. Keywords: Non-audit services; AQ; financial statement restatements; China; fee

This study examines the relationship between top management support, the adoption of activity-based costing (ABC), and the performance of public universities in Malaysia. The study collected data from senior financial officers of 20 public universities in Malaysia using survey questionnaires and analysed 83 usable responses using partial least square structural equation modelling (PLS-SEM). The results of the study suggest that top management support has a significant positive effect on ABC adoption in public universities in Malaysia. Furthermore, the study found a positive relationship between ABC adoption and the effectiveness and efficiency of public universities, suggesting that ABC adoption can lead to improvements in the performance of public universities in Malaysia. However, the study did not support the moderating effect of technological advancement in strengthening the relationship between ABC adoption and effectiveness and efficiency. Hence, while technology may play a role in ABC adoption and the performance of public universities, it may not necessarily strengthen the relationship between the two. Overall, the findings suggest that ABC adoption can improve public universities' effectiveness and efficiency as part of good governance in managing the education sector. Keywords: Top management support; ABC adoption; effectiveness and efficiency; technology