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
Joint Authors
Source
Association of Arab Universities Journal of Accounting and Auditing
Issue
Vol. 7, Issue 1 (30 Apr. 2018), pp.236-263, 28 p.
Publisher
Beni Suef University Faculty of Commerce Department of Accounting
Publication Date
2018-04-30
Country of Publication
Egypt
No. of Pages
28
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
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.
American Psychological Association (APA)
Nawar, Rula& Daw, Said& Adli, Amr. 2018. 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. Association of Arab Universities Journal of Accounting and Auditing،Vol. 7, no. 1, pp.236-263.
https://search.emarefa.net/detail/BIM-1093858
Modern Language Association (MLA)
Nawar, Rula…[et al.]. 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. Association of Arab Universities Journal of Accounting and Auditing Vol. 7, no. 1 (2018), pp.236-263.
https://search.emarefa.net/detail/BIM-1093858
American Medical Association (AMA)
Nawar, Rula& Daw, Said& Adli, Amr. 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. Association of Arab Universities Journal of Accounting and Auditing. 2018. Vol. 7, no. 1, pp.236-263.
https://search.emarefa.net/detail/BIM-1093858
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1093858