Internal control implementation and quality of higher education institutions: a moderation effect testing

Purpose – This study aims to examine the moderating effect of internal control on the relationship between internal quality assurance implementation and higher education institution (HEI) quality. Design/methodology/approach – The study employed a survey method with hypothesis testing using partial...

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Bibliographic Details
Main Authors: Hafiez Sofyani, Zakiah Saleh, Haslida Abu Hasan
Format: Article
Language:English
Published: Emerald Publishing 2023-11-01
Series:AJAR (Asian Journal of Accounting Research)
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/AJAR-09-2022-0277/full/pdf