K. H. Alshammari

Implementation Risk in Accrual Accounting Reform: Internal Audit Readiness and the Risk of Institutional Decoupling in the Saudi Public Sector

Accrual accounting reform can be formally adopted before the internal audit routines needed to assure it are operationally embedded. This exploratory diagnostic study examines perceived implementation risk among 95 internal audit professionals working in Saudi governmental entities. A content audit of an existing quest...