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This chapter discusses reforms to increase customer-centredness, public consultation (including professional, business and community associations), whole-of-government approaches (a case of trafficking in persons), increased budget, personnel and procurement delegation to departments and increased role of statutory boards (autonomous agencies). According to the author the driving force behind public sector reforms emanates from the inner core of ministers, most particularly the prime minister and deputy prime minister, working in close conjunction with senior permanent secretaries, directors of boards and government-linked companies. In Singapore, power is concentrated in the hands of political executives and senior levels of civil service. Ministers set the policy agenda and make final policy decisions on important issues. The administrative service is the elite service (of about 250 persons) within the civil service that shapes policy, especially permanent secretaries and deputy secretaries. Objections to reforms are often avoided through inputs to the reform process by key stakeholders and experts of relevant fields from inter-ministerial and inter-agency committees and through public consultations. Singapore has achieved an exceptional level of prosperity, and according to the author civil service is guided by practices of meritocracy (e.g., in promotion) and strict accountability through audits and anti-corruption steps.

The Fundamental Rights, guaranteed by the Constitution of India, are very substantive rights. The rights, however, are available only against the State as defined in Article 12 of the Constitution. The definition of State includes the Union and States' legislatures and executive. The meaning of these terms is clear and definite. The last entry in the definition is Other Authorities. This term has been subject to judicial interpretations. The Airport Authority of India Case was a landmark judgement expanding the scope of Other Authorities. It formulated that a public corporation, which was an instrumentality or agency of the government, should be considered as Other Authority.

The purpose of this paper is to explore the relationship between the UAE corporations‐specific characteristics, mainly – size, level of risk, industry type and reserves – and level of corporate risk disclosure (CRD).

Since the UAE is an emerging capital market, the paper relies on the positive accounting and the institutional theories to generate testable hypotheses and explain the empirical findings. The paper draws results depending on a sample of 41 corporations. A risk disclosure index – based on accounting standards, prior literature, and the UAE regulatory framework – has been crafted and calculated for each corporation in the sample. The relationship between the level of CRD and corporations' characteristics is examined using multiple regression analysis.

The results show that corporate size is not significantly associated with the level of CRD. However, the corporate level of risk and corporate industry type are significant in explaining the variation of CRD. Finally, in contrast with reserves‐CRD hypothesized relationship, corporate reserve is insignificant and negatively associated with level of CRD.

The risk disclosure index items reflect their existence in annual reports rather than their level of importance.

The empirical findings suggest that corporate reserve, as an explanatory variable, needs further investigation as explained in the paper.

The crafting process of the CRD index depends on the UAE regulatory framework. The paper seems to add to the extremely limited literature relating to CRD in Arab countries in general and the UAE in particular.

Parliament of Malawi passed the Access to Information (ATI) Bill in 2016 but was operationalised on 3 October 2020. The purpose of this study is to track progress in the implementation of the Act.

The study adopted the survey research design. Data were collected through a questionnaire adapted from the Carter Centre’s Access to Information Implementation Assessment Tool (2009–2021). The questionnaire, mounted on Kobotoolbox, was administered to heads of ministries, departments, agencies, constitutional bodies and parastatal organisations through email and the WhatsApp mobile application. Data collected was analysed through Kobotoolbox and SPSS Version 19 to generate descriptive and inferential statistics.

The study concluded that information holders in Malawi had performed fairly well in the implementation of the ATI Act over the past two years. This determination was made after noting progress registered in the appointment of information officers, setting up a functional record management function to aid operationalisation of the Act and that information holders were receiving and positively responding to requests for information.

To the best of the author’s knowledge, this is the first study undertaken in the country to determine progress in the implementation of the ATI Act from the time the Act was operationalised. Its findings would assist in shaping practical interventions to deal with challenges standing in the successful implementation of the Act. Additionally, the findings of the study could assist in policy formulation on matters related to implementation of the ATI Act.

This study aims to (1) examine the contribution of internal audit quality, punitive measures to accountability in statutory corporations in developing countries such as Uganda and (2) test whether internal audit quality mediates the relationship between punitive measures and accountability in Uganda's statutory corporations.

This study is cross-sectional and correlational. Data were collected through a questionnaire survey conducted for 82 statutory corporations. The study's unit of analysis was a statutory corporation. Chief Internal Auditors and Chief Finance Officers were the study's unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences.

The results suggest that internal audit quality and punitive measures independently predict accountability. However, punitive measures do not predict accountability in the presence of internal audit quality. Results further indicate that internal audit quality mediates the relationship between punitive measures and accountability in Uganda's statutory corporations.

This study confirms internal audit quality (a preventive measure) as a significant predictor of accountability in statutory corporations relative to punitive measures. To achieve accountability, more emphasis thus needs to be put on preventive mechanisms than on punitive mechanisms. This study also enhances our understanding of the relationship between punitive measures, internal audit quality and accountability. In this study, we arrive at new evidence on the mediating role of internal audit quality in the relationship between punitive measures and accountability in Uganda's statutory corporations.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

This paper seeks to provide the reader with a clear insight into the discussion over the voluntary aspect of corporate social responsibility (CSR) and the attempts to introduce regulatory reforms to control corporate activities within Australia.

This paper evaluates the arguments regarding the need for CSR and the criticisms against its voluntary initiative, and analyses three proposed aspects for regulatory amendment in Australia: fiduciary duty, extraterritorial regulation and corporate disclosure.

This paper recognises the attributes of both the mandatory and voluntary aspects, and suggests that there needs to be a balance between both mechanisms in order to achieve a positive outcome.

Although, in Australia, amendment proposals have not been approved, the discussions over regulatory reform will continue. This paper will provide those involved in this field with an insight to the underlying issues over directors' duties, extraterritorial regulation and corporate disclosure. The understanding of these issues will be useful in the future development of appropriate mechanisms regarding CSR.

Singapore is a small, densely populated city-state, which has become a prosperous global trading, investment and communications hub. In light of this, particular challenges have arisen in the development of its infrastructure to meet its needs. These challenges are met by harnessing private capital in the design, building, management and funding of the infrastructure. The purpose of this paper is to examine various arrangements in using private capital within key infrastructure sectors: mass rapid transit, roads, water supply, electricity generation and transmission, maritime ports and airport, ITC services, and industrial infrastructure, and to consider how full privatization, limited privatization (government-linked companies), direct government provision through statutory authorities (relying partly on private borrowing), and a mix of the above arrangements require infrastructure providers, even statutory authorities, to follow business practices.

This paper adopts an empirical, discursive and critical approach.

The Singapore government has continued to see its role as steering the economy into niche sectors where Singapore can acquire a competitive edge, and to overall facilitate economic development through active intervention. This includes, amongst other things, state-sponsored training and education, capital grants to start-ups, trade promotion, various fiscal incentives to businesses, guarantees for bank credit, etc. (Ghesquiere, 2007). This twin-pronged approach has been reflected in the development and management of the infrastructure. In line with the creation of a strong free enterprise economy, privatization and private capital has been a central feature of infrastructure investment and management.

The paper shows how private capital can be used through privatization and borrowing from the private sector to manage the infrastructure. This may be considered an appropriate means to meet the needs of a densely populated small state which is also a global hub for trade, research, investment and communications. It also shows how the harnessing of private capital can be combined with continued government control to ensure that the infrastructure development reflects public policy and adheres to required standards.

The purpose of this study is to investigate the contribution of internal audit function and audit committee effectiveness on accountability in statutory corporations (SCs).

This study is cross sectional and correlational. Data have been collected through a questionnaire survey of 52 SCs in Uganda through their Chief Internal Auditors and Chief Finance Officers. Data have been analysed using Statistical Package for Social Sciences.

The internal audit function significantly contributes to accountability of SCs in Uganda and audit committee effectiveness is not where effective internal audit is present in such organisations. However, audit committee effectiveness significantly contributes to accountability when an internal audit function is not present.

The use of hierarchical regression is prone to problems associated with sampling error. However, the likelihood of these problems is mitigated by the interface with data.

Whereas hitherto both internal audit function and audit committee effectiveness had been viewed as explanations of accountability, this study only confirms the internal audit function as a significant predictor of SCs’ accountability relative to audit committee effectiveness.

Professional accounting associations in various countries and governmental and other quasi‐official bodies have played an important role not only in the evolution of internal control reporting on a global scale, but also in educating management, investors, financial institutions, accountants, auditors, and other interested parties highlighting the pervasiveness of the effects of a sound internal control structure in corporate reporting as well as other aspects of an organization′s success. These associations include the Institute of Internal Auditors (IIA), the American Institute of Certified Public Accountants (AICPA), the General Accounting Office (GAO), the Securities and Exchange Commission (SEC), the Cadbury Committee, the Institute of Chartered Accountants of England and Wales (ICAEW), the Scottish Institute of Chartered Accountants (SICA), the Canadian Institute of Chartered Accountants (CICA), and others. Business failures, management fraud, corporate misconduct, international bribery, and notorious business scandals in all sectors of business have prompted the US government to take drastic action on internal control reporting to safeguard public interest. Several professional and government committees were formed to study this precarious situation: the Treadway Commission, the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, the Packard Commission, the Cohen Commission, the Adams Commission in Canada, the Cadbury Committee in the UK, and others. The principal motivation for the changing dynamics has been growing public pressure for greater corporate accountability. The government′s pressure on the accounting profession and management of public corporations has been pivotal in spearheading internal control reporting. Examines the role of professional associations, governmental agencies, and others in promulgating standards for internal control reporting, and the impact of legislation on this aspect of internal auditing in the USA and worldwide.