International Journal of Economic Behavior and Organization

Volume 11, Issue 3, September 2023

  • The Impact of Interest Rate and Inflation Rate Towards Exchange Rate: A Case of Sri Lanka

    Morawaggoda Kankanamalage Tharaka Nayana Hansi

    Issue: Volume 11, Issue 3, September 2023
    Pages: 107-124
    Received: 10 June 2023
    Accepted: 29 June 2023
    Published: 6 July 2023
    Abstract: Exchange rate can be explained as one of the key factor, which emphasis countries macro-economic stability. As an emerging market Sri Lanka is mainly focused on international markets and highly depend on international trade. This study is on the influence of interest rate (Weighted Average Call Market Rate - CR) and inflation (Colombo Consumers' Pr... Show More
  • Identification and Ranking of High-Risk Nodes in Complex Financial Networks

    Yishuo Wu, Zhongjun Li

    Issue: Volume 11, Issue 3, September 2023
    Pages: 125-134
    Received: 18 June 2023
    Accepted: 12 July 2023
    Published: 17 July 2023
    Abstract: Financial markets are ever closer interconnected, the superimposed impact and scope of multiple systemic financial risks such as epidemics, wars, and supply chains are expanding day by day, and the risk of contagion and spread of financial crises has become a problem that cannot be ignored. With the deepening of the theoretical research of complex ... Show More
  • The Role of Management Support in the Relationship Between Objectivities, Organizational Setting and Auditee Attributes in Higher Education in Sumatra, Indonesia

    Yeni Trijayanti, Yusnaini Yusnaini, Hasni Yusrianti

    Issue: Volume 11, Issue 3, September 2023
    Pages: 135-145
    Received: 4 July 2023
    Accepted: 24 July 2023
    Published: 9 August 2023
    Abstract: The purpose of this study was to analyze the effect of objectivity, organizational arrangements, and auditee attributes on internal audit effectiveness with management support as a moderating variable in the Internal Supervisory Unit at State Universities in Sumatra. The sample of this study was 205 respondents as the Internal Supervisory Unit (Sat... Show More
  • Triangle Model of Responsibility Theory in Perspective of Internal Auditor's Responsibility for Fraud Detection

    Yusnaini Yusnaini

    Issue: Volume 11, Issue 3, September 2023
    Pages: 146-153
    Received: 7 July 2023
    Accepted: 9 August 2023
    Published: 22 August 2023
    Abstract: This paper aims to show the role of the triangle model of responsibility theory in the responsibility of detecting fraud which is one of the duties of internal auditors, especially government internal auditors. The theory suggests that perceptions of responsibility are a direct function of the strength of the three psychological relationships betwe... Show More