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New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.

We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).

Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.

NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.

This paper aims to examine the influence of procurement physiognomies on the creative accounting (CA) of listed health-care firms in Nigeria from 2016 to 2020.

This paper used positivist paradigm. Annual reports and accounts, questionnaire and e-mails were used to obtained and extract quantitative data. The data were analyzed using OLS regression.

The study found that, procurement planning, e-procurement and procurement legislation compliance possessed negative weighty consequence on CA of quoted Nigerian health-care corporations while outsourcing, procurement staff competency and strategic supplier partnership possess positive substantial impact on the firms’ CA. The article concluded that procurement physiognomies play an important role in managing CA of health-care firms.

This study findings are only applicable to listed health-care firms in Nigeria. It only used six procurement attributes. The research implication is that researchers are to use the findings in conducting further studies on procurement physiognomies and CA to help in coming up with ways of curbing irregularities in the organizations.

The health-care firms are to use the findings to come up with policies that ensure malpractices in procurement are curbed and CA is minimized to its barest level. Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.

Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.

To the best of the authors’ knowledge, this article is the first to evaluate the influence of procurement physiognomies on CA in Nigerian-listed health-care companies. Many researchers neglect how procurement is used to carry out a lot of CA and this study focuses on a mechanism for curtailing corruption.

The purpose of this paper is to provide a snapshot of secondary school food policy (SSFP) across the devolved nations (England, Scotland, Wales and Northern Ireland) to offer insights into a growing area of policy concern. The selected context of research is school food policy (SFP), an area of research which has received little attention in terms of policy approaches. The review is focused on 2010 to 2022.

This work combines interdisciplinary perspectives spanning across food policy, public health, psychology, education and sociology. This combination has merit as it offers different perspectives in terms of understanding SFP. The study was conducted between August 2021 and March 2022, using a desk-based review, analysing policies on food in secondary schools. Data collection was conducted through the Web using key search terms. The READ (Read, Extract, Analyse, Distil) approach was used as a systematic procedure to analyse policy and evaluation documents.

To all levels of government, it is recommended that a coherent policymaking approach be used to tackle SSFP improvements, to progress a whole school approach to food, supported by long-term dedicated resources while engaging children in SSFP development. For education departments, it is recommended that a food curriculum review, connected to school meals alongside a refocus on school food standards monitoring and reporting is crucial in serving the future generations. The current economic crisis has had an impact on public spending. Universal Free School Meals has been said to make an enormous difference to well-being.

The current findings suggest that researching SFP across nations has merit. There is a relative lack of focus on secondary schools, in light of England’s focus on the National Food Strategy (focus on children), post-pandemic, economic crisis – together this makes school food and food policy a topic of real urgency and importance. Lessons can both be learned, particularly in promoting healthier and more educationally inclusive school food practices. Research in this area can inform curriculum design and school food environment and system changes from the perspective of learnings around taking a whole school food approach to education.

This study aims to make some contribution to the process of corporate compliance governance in China.

This paper adopts qualitative method, literature research, case analysis and comparative methods to explore the Chinese compliance governance model in the field of collusive bidding crimes.

In the process of criminal prosecution of enterprises suspected of committing crimes, the judicial authorities should promote the restoration of normal production and operation of corporate enterprises by promoting the construction of corporate compliance, which is conducive to solving the difficult problem of attribution of collusive bidding crimes. In addition, corporate compliance under prosecutorial supervision is also conducive to optimizing the regulatory path of collusive bidding and achieving more effective prevention and control of unit crimes in the mode of co-regulation between the state and corporate.

Compliance governance corporate crime is at a nascent stage in China, and this study seeks to provide some reference for future compliance review governance in China through the analysis of specific business crime cases.

Public-private partnership (PPP) power projects are associated with varying risk factors. This paper aims to develop a fuzzy quantitative risk allocation model (QRAM) to guide decision-making on risk allocation in PPP power projects in Ghana.

A total of 67 risk factors and 9 risk allocation criteria were established from literature and ranked in a two-round Delphi survey using questionnaires. The fuzzy synthetic evaluation method was used in developing the risk allocation model.

The model’s output variable is the risk allocation proportions between the public body and private body based on their capability to manage the risk factors. Out of the 37 critical risk factors, the public sector was allocated 12 risk factors with proportions = 50%, while the private sector was allocated 25 risk factors with proportions = 50%.

To the best of the authors’ knowledge, this research presents the first attempt in Ghana at endeavouring to develop a QRAM for PPP power projects. There is confidence in the model to efficiently allocate risks emanating from PPP power projects.

Construction and Demolition (C&D) Waste Management (WM) poses significant challenges in Sri Lanka, contributing to environmental degradation and resource depletion. To address these issues, this study explores the application of Circular Economy (CE) strategies in minimising waste generation and optimising resource utilisation in Sri Lankan construction industry. The research focuses on the construction and building renovation and use and operate stages of the building project life cycle, recognising their significance in waste generation and resource consumption.

The research employed a qualitative approach, utilising the Delphi technique through three rounds of expert interviews. Seventeen experts were involved in the first round, followed by fifteen in the second round, and twelve in the final round. The collected data was analysed using manual content analysis methods.

The research findings revealed fifteen C&D WM issues in the construction and building renovation stage in Sri Lanka, along with suitable strategies to overcome each of them. Similarly, eight C&D WM issues were identified for the use and operate stage of the building, and corresponding strategies were provided to address each issue. By adopting CE strategies such as modular design and material reuse, construction projects can optimise the project's timeline, cost, and quality factors. These strategies enable efficient resource allocation, reduce waste generation, and contribute to the overall sustainability of the project. The impact of CE strategies on mitigating these issues within the project management iron triangle was also discussed.

This paper entails delving into how construction, building renovation, and operation stages of a building's life cycle intersect with CE strategies, which profoundly influence operational efficiency and long-term sustainability. By incorporating principles such as energy efficiency, water conservation, and circular product design, the paper illuminates how these strategies facilitate decreased energy usage, enhanced resource management, and diminished waste production throughout the building's lifespan.

This paper aims to explore UAE's transition towards circular economy (CE) through construction and demolition waste (CDW) management in the pre-construction stage. The extent of circularity is assessed by five key aspects of CE, such as policies and strategic frameworks, design for waste prevention, design for disassembly or deconstruction, use of prefabricated elements and CDW management plans.

Multiple case studies were conducted in the context of the Dubai construction industry (UAE). Three significant and unique construction projects were selected as the cases. Semi-structured interviews were carried out to collect data, and the thematic analysis technique and NVIVO 12 software were used for data analysis.

Findings reveal several positive initiatives towards CE in the UAE context; yet it is identified that the transition is still at the initial stage. Selected case studies, the best-case scenarios of UAE (i.e. influential cases), demonstrated adequate measures in relation to four key CE aspects out of five. For instance, (a) policies and strategic frameworks such as lean standards, green building standards and standards developed by the local authorities, (b) design for waste prevention (e.g. adherence to the 3R principle, and construction planning with BIM), (c) use of prefabricated elements and application of innovative construction technologies (e.g. 3DPC, DfMA) and (d) CDW management planning such as 3R principle were evident. However, the selected cases hardly showcase designing for disassembly or deconstruction.

The existing CDW practices are mostly conventional, as most constructions in UAE are procured through conventional building materials and methods. Therefore, there is a necessity of encouraging CE principles in CDW management. Even though the transition towards CE was evident in four key CE aspects out of five, the UAE construction industry has yet to adopt more effective CE-based CDW management practices to accelerate the circularity. Hence, it is necessary to enforce standard waste management guidelines, including the 3R principle, to standardise CDW management in UAE and encourage construction practitioners to adhere to CE principles.

The findings of this study provide valuable insights for decision-making processes around CDW management towards a CE. This paper contributes to the literature by bridging the CE concept with CDW management in the pre-construction stage. The study provides insights for industry practitioners for planning CE in terms of policies and strategic frameworks, CDW management planning, construction planning and application of innovative construction technologies.

By January 1, 2023, the German supply chain due diligence act (SCDDA) has become effective. This represents a strong governmental intervention into global operations and supply chain management (SCM). Hence, its frame conditions and implications are worth being studied.

Expert interviews with managers reveal factors of risks and opportunities as well as performance impacts and implementation issues.

A conceptual framework and research avenues are outlined.

Pathways for SCM research and interdisciplinary studies are suggested.

Practitioners may gain a deeper understanding of relevant factors for managing supply chains (SCs) that are exposed to the new act.

Understanding implications of the act may help improve social SC sustainability.

This study offers an initial empirical exploration and a first conceptualization of the expected consequences of the German SCDDA.