Differentiated corporate governance drivers for respective spheres of government in South Africa

Published in: South African Journal of Accounting Research
Volume 40 , issue 3, pages: 225–237

DOI: 10.1080/10291954.2026.2628452

Author(s): Philna CoetzeeTshwane University of Technology, South Africa, Lourens J ErasmusUniversity of South Africa, South Africa,

Keywords: corporate governance, public sector, audit outcome, internal audit function, risk management, internal control,

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