{"id":"https://openalex.org/W7169849941","doi":"https://doi.org/10.1108/jpbafm-10-2025-0281","title":"Accountability under pressure: designing resilient audit practices for NGOs in crisis","display_name":"Accountability under pressure: designing resilient audit practices for NGOs in crisis","publication_year":2026,"publication_date":"2026-07-21","ids":{"openalex":"https://openalex.org/W7169849941","doi":"https://doi.org/10.1108/jpbafm-10-2025-0281"},"language":"en","primary_location":{"id":"doi:10.1108/jpbafm-10-2025-0281","doi":"https://doi.org/10.1108/jpbafm-10-2025-0281","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jpbafm-10-2025-0281","pdf_url":null,"source":{"id":"https://openalex.org/S2912564958","display_name":"Journal of Public Budgeting Accounting & Financial Management","issn_l":"1096-3367","issn":["1096-3367","1945-1814"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Public Budgeting, Accounting &amp; Financial Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5006277354","display_name":"Jo\u00eblle Matta","orcid":"https://orcid.org/0000-0003-0074-7713","observed_orcids":["https://orcid.org/0000-0003-0074-7713"]},"institutions":[{"id":"https://openalex.org/I60770847","display_name":"Notre Dame University \u2013 Louaize","ror":"https://ror.org/030br0314","country_code":"LB","type":"education","lineage":["https://openalex.org/I60770847"]}],"countries":["LB"],"is_corresponding":false,"raw_author_name":"Joelle Matta","raw_affiliation_strings":["Notre Dame University Louaize Department of Accounting and Finance, Faculty of Business Administration and Economics, , ,"],"raw_orcid":"https://orcid.org/0000-0003-0074-7713","affiliations":[{"raw_affiliation_string":"Notre Dame University Louaize Department of Accounting and Finance, Faculty of Business Administration and Economics, , ,","institution_ids":["https://openalex.org/I60770847"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5046337070","display_name":"Yahya Skaf","orcid":"https://orcid.org/0000-0002-5125-8322","observed_orcids":["https://orcid.org/0000-0002-5125-8322"]},"institutions":[{"id":"https://openalex.org/I60770847","display_name":"Notre Dame University \u2013 Louaize","ror":"https://ror.org/030br0314","country_code":"LB","type":"education","lineage":["https://openalex.org/I60770847"]}],"countries":["LB"],"is_corresponding":false,"raw_author_name":"Yahya Skaf","raw_affiliation_strings":["Notre Dame University Louaize Department of Accounting and Finance, Faculty of Business Administration and Economics, , ,"],"raw_orcid":"https://orcid.org/0000-0002-5125-8322","affiliations":[{"raw_affiliation_string":"Notre Dame University Louaize Department of Accounting and Finance, Faculty of Business Administration and Economics, , ,","institution_ids":["https://openalex.org/I60770847"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5117705362","display_name":"Vanessa El Khoury","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I60770847","display_name":"Notre Dame University \u2013 Louaize","ror":"https://ror.org/030br0314","country_code":"LB","type":"education","lineage":["https://openalex.org/I60770847"]}],"countries":["LB"],"is_corresponding":false,"raw_author_name":"Vanessa El Khoury","raw_affiliation_strings":["Notre Dame University Louaize Department of Accounting and Finance, Faculty of Business Administration and Economics, , ,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Notre Dame University Louaize Department of Accounting and Finance, Faculty of Business Administration and Economics, , ,","institution_ids":["https://openalex.org/I60770847"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I60770847"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"1","last_page":"23"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5971999764442444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5971999764442444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11120","display_name":"Nonprofit Sector and Volunteering","score":0.1809999942779541,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11168","display_name":"International Development and Aid","score":0.09480000287294388,"subfield":{"id":"https://openalex.org/subfields/3303","display_name":"Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/external-audit","display_name":"external audit","score":0.593999981880188},{"id":"https://openalex.org/keywords/financial-accountability","display_name":"financial accountability","score":0.8790000081062317},{"id":"https://openalex.org/keywords/organizational-resilience","display_name":"organizational resilience","score":0.7900000214576721},{"id":"https://openalex.org/keywords/donor-ngo-relations","display_name":"donor-NGO relations","score":0.7009999752044678},{"id":"https://openalex.org/keywords/humanitarian-crises","display_name":"humanitarian crisis","score":0.6200000047683716},{"id":"https://openalex.org/keywords/risk-based-auditing","display_name":"risk-based auditing","score":0.6710000038146973},{"id":"https://openalex.org/keywords/relational-trust","display_name":"relational trust","score":0.5830000042915344},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.5879999995231628},{"id":"https://openalex.org/keywords/stewardship-theory","display_name":"stewardship theory","score":0.9990000128746033},{"id":"https://openalex.org/keywords/institutional-theory","display_name":"institutional theory","score":0.9940000176429749},{"id":"https://openalex.org/keywords/lebanon","display_name":"Lebanon","score":0.6639999747276306}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7806000113487244},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.6956999897956848},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6503999829292297},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.628600001335144},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6054999828338623},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.5149999856948853},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.5070000290870667},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.4629000127315521},{"id":"https://openalex.org/C13200473","wikidata":"https://www.wikidata.org/wiki/Q2747831","display_name":"Reflexivity","level":2,"score":0.45320001244544983},{"id":"https://openalex.org/C74196892","wikidata":"https://www.wikidata.org/wiki/Q7781188","display_name":"Thematic analysis","level":3,"score":0.43299999833106995},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.4226999878883362},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.42080000042915344},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.41920000314712524},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.39340001344680786},{"id":"https://openalex.org/C165672731","wikidata":"https://www.wikidata.org/wiki/Q25047583","display_name":"Organizational performance","level":2,"score":0.32910001277923584},{"id":"https://openalex.org/C182566","wikidata":"https://www.wikidata.org/wiki/Q759524","display_name":"Organizational structure","level":2,"score":0.3212999999523163},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.30730000138282776},{"id":"https://openalex.org/C184356942","wikidata":"https://www.wikidata.org/wiki/Q830382","display_name":"Best practice","level":2,"score":0.30730000138282776},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.3046000003814697},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.2992999851703644},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.28700000047683716},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.27390000224113464},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.26600000262260437},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.2637999951839447},{"id":"https://openalex.org/C87156501","wikidata":"https://www.wikidata.org/wiki/Q7268708","display_name":"Qualitative property","level":2,"score":0.26260000467300415}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/jpbafm-10-2025-0281","doi":"https://doi.org/10.1108/jpbafm-10-2025-0281","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jpbafm-10-2025-0281","pdf_url":null,"source":{"id":"https://openalex.org/S2912564958","display_name":"Journal of Public Budgeting Accounting & Financial Management","issn_l":"1096-3367","issn":["1096-3367","1945-1814"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Public Budgeting, Accounting &amp; Financial Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.9200000166893005,"id":"https://metadata.un.org/sdg/16"},{"display_name":"Partnerships for the goals","score":0.75,"id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":50,"referenced_works":["https://openalex.org/W1965278510","https://openalex.org/W1993208033","https://openalex.org/W2028683827","https://openalex.org/W2041790104","https://openalex.org/W2047890817","https://openalex.org/W2074172440","https://openalex.org/W2108722549","https://openalex.org/W2148253602","https://openalex.org/W2156327944","https://openalex.org/W2167080140","https://openalex.org/W2287800394","https://openalex.org/W2607248091","https://openalex.org/W2731641291","https://openalex.org/W2913867267","https://openalex.org/W2944117476","https://openalex.org/W2950504429","https://openalex.org/W2982311287","https://openalex.org/W2996935790","https://openalex.org/W3022559074","https://openalex.org/W3038761194","https://openalex.org/W3042369748","https://openalex.org/W3043640656","https://openalex.org/W3123282572","https://openalex.org/W3131522673","https://openalex.org/W3158223305","https://openalex.org/W3159228783","https://openalex.org/W3168436475","https://openalex.org/W3184345730","https://openalex.org/W3199948115","https://openalex.org/W4226372249","https://openalex.org/W4294958244","https://openalex.org/W4306828692","https://openalex.org/W4321328686","https://openalex.org/W4323544543","https://openalex.org/W4384700336","https://openalex.org/W4386490734","https://openalex.org/W4387016904","https://openalex.org/W4387775692","https://openalex.org/W4390749273","https://openalex.org/W4392638958","https://openalex.org/W4398222742","https://openalex.org/W4401036688","https://openalex.org/W4403259707","https://openalex.org/W4405719268","https://openalex.org/W4408484689","https://openalex.org/W4410756115","https://openalex.org/W4410816530","https://openalex.org/W4410877389","https://openalex.org/W4412088143","https://openalex.org/W4415689331"],"related_works":["https://openalex.org/W7111275737","https://openalex.org/W3112157731","https://openalex.org/W7214334013","https://openalex.org/W4386490734","https://openalex.org/W4409279192","https://openalex.org/W4414928676","https://openalex.org/W4313681450","https://openalex.org/W7134966192","https://openalex.org/W7212490781","https://openalex.org/W2606148245"],"abstract_inverted_index":{"Purpose":[0],"External":[1],"audits":[2,212],"play":[3],"a":[4,58,137,237,246,270],"critical":[5,59],"role":[6],"in":[7,15,22,110,128],"ensuring":[8],"financial":[9],"accountability":[10,284],"and":[11,40,73,87,93,100,102,125,155,183,195,198,218,229,263,279,295],"maintaining":[12],"donor":[13,71,103,181,252],"trust":[14],"the":[16,199,274],"NGO":[17,90,205],"(non-governmental":[18],"organization)":[19],"sector.":[20],"However,":[21],"crisis-affected":[23],"contexts,":[24],"marked":[25,291],"by":[26,191,292],"political":[27],"instability,":[28],"economic":[29],"collapse,":[30],"humanitarian":[31,272],"emergencies,":[32],"operational":[33],"disruptions,":[34],"limited":[35],"access,":[36],"weakened":[37],"internal":[38,88,204],"systems,":[39],"shifting":[41],"donor\u2013NGO":[42],"dynamics,":[43],"traditional":[44],"audit":[45,64,129,162,239],"processes":[46],"often":[47],"fail":[48],"to":[49,68,119,201],"accommodate":[50],"these":[51],"conditions.":[52,133],"Lebanon,":[53],"facing":[54],"overlapping":[55],"crises,":[56],"offers":[57],"case":[60],"for":[61,289],"examining":[62],"how":[63,283],"practices":[65,130],"are":[66,213],"adapted":[67],"maintain":[69],"both":[70,277],"assurance":[72,253],"organizational":[74,177,231,255],"resilience.":[75,232,256],"Design/methodology/approach":[76],"This":[77,234],"qualitative":[78],"study":[79,208,275],"draws":[80],"on":[81,167,172],"40":[82],"semi-structured":[83],"interviews":[84],"with":[85,203,215,254,266],"external":[86,243],"auditors,":[89],"finance":[91],"directors":[92],"managers,":[94],"MEAL":[95,153],"officers":[96],"(Monitoring,":[97],"Evaluation,":[98],"Accountability,":[99],"Learning),":[101],"compliance":[104],"specialists":[105],"across":[106],"18":[107],"NGOs":[108],"operating":[109],"Lebanon.":[111],"Data":[112],"were":[113],"analyzed":[114],"using":[115],"reflexive":[116],"thematic":[117],"analysis":[118],"identify":[120],"patterns":[121],"of":[122,282],"adaptation,":[123],"negotiation,":[124],"symbolic":[126],"performance":[127],"under":[131],"crisis":[132],"Findings":[134,135],"reveal":[136],"shift":[138],"from":[139,269],"compliance-driven":[140],"auditing":[141,244],"toward":[142],"adaptive,":[143],"learning-oriented":[144],"models":[145],"that":[146,161,210,241,250],"incorporate":[147],"hybrid":[148],"verification":[149],"tools,":[150],"risk-based":[151],"protocols,":[152],"integration,":[154],"trust-based":[156],"relationships.":[157],"The":[158,207],"results":[159],"show":[160],"effectiveness":[163,188],"depends":[164],"not":[165],"solely":[166],"technical":[168],"rigor":[169],"but":[170],"also":[171],"contextual":[173,185,193],"factors":[174],"such":[175],"as":[176,245],"culture,":[178],"relational":[179],"trust,":[180],"flexibility,":[182],"auditors'":[184],"knowledge.":[186],"Audit":[187],"is":[189],"shaped":[190],"auditors\u2019":[192],"intelligence":[194],"knowledge,":[196],"trust-building,":[197],"ability":[200],"collaborate":[202],"systems.":[206],"highlights":[209],"when":[211],"aligned":[214],"local":[216],"realities":[217],"ethical":[219],"norms,":[220],"they":[221],"can":[222,286],"simultaneously":[223],"uphold":[224],"accountability,":[225],"enhance":[226],"programmatic":[227],"integrity,":[228],"strengthen":[230],"Originality/value":[233],"research":[235],"introduces":[236],"crisis-responsive":[238],"framework":[240],"reconceptualizes":[242],"dynamic,":[247],"co-produced":[248],"tool":[249],"balances":[251],"By":[257],"integrating":[258],"Agency":[259],"Theory,":[260,262],"Stewardship":[261],"Institutional":[264],"Theory":[265],"empirical":[267],"evidence":[268],"high-risk":[271],"setting,":[273],"advances":[276],"theoretical":[278],"practical":[280],"understandings":[281],"systems":[285],"be":[287],"designed":[288],"environments":[290],"fragility,":[293],"uncertainty,":[294],"systemic":[296],"disruption.":[297]},"counts_by_year":[],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2026-07-22T00:00:00"}
