Constitutional and Legislative Guarantees for the Independence of Supreme Audit Institution in Arab Countries: A Comparative and Analytical Study
Almahdi Aboulqasim Eisay Al-Meshai PhD Candidate, Libyan Academy Senior Employee, Managerial Control Authority Tripoli Libya ORCID: 0009-0001-2637-3046 Nassr Saleh Mohamad Ahmad Accounting Department, Libyan Open University Tripoli Libya ORCID: 0009-0004-0991-0710 Paper Type: Research Received: 1 December 2025 / Revised: 13 January 2026 / Accepted: 15 January 2026 / Published: 6 March 2026 DOI: 10.47556/J.WJEMSD.22.3.2026.2 Purpose: The […]
The impact of cultural dimensions of Hofstede’s model on the credibility and objectivity of the opinions of supreme audit institutions: the case of Libyan accounting bureau
Ismail Abu Al-Qasem Al-Majdoub PhD Candidate Faculty of Economics Al-Jafara University Libya ORCID: 0009-0008-9648-4287 Professor Nassr Saleh Mohamad Ahmad Accounting Department, Libyan Open University Tripoli Libya ORCID: 0009-0004-0991-0710 Paper Type: Research Received: 30 December 2024 / Revised: 22 December 2025 / Accepted: 24 December 2025 / Published: 31 December 2025 DOI: 10.47556/J.WJEMSD.21.4.2025.5 Purpose: The paper aims to examine the impact of […]
Independence of Supreme Audit Institutions in Developing Countries: an analytical study of constitutions and governing laws, Almahdi Aboulqasim, Prof. Nassr Ahmad
Almahdi Aboulqasim Eisay Aboulqasim PhD Student, Senior Employee Managerial Control Authority Tripoli Libya Prof. Nassr Saleh Mohamad Ahmad Accounting Department, Libyan Open University Tripoli Libya Purpose: The study aims to analyse the content of constitutions and governing laws regulating the Supreme Audit Institutions (SAIs) in four developing countries namely, Libya, Egypt, Tunisia, and Jordan to […]